Syarikat Aman Sdn Bhd (SASB) manufactures leather products for the local market. At the beginning of the year 2018, SASB estimates the following costs: Manufacturing overhead costsRM498,750 Direct labor cost RM600,000 The following are information related to the production in 2018: Direct labor RM640,000 Depreciation RM120,000 Property tax RM6,000 Supervisor salary RM100,000 Utilities RM29,500 Insurance RM15,000 Rental of space RM150,000 Indirect labor RM41,000 Indirect material : Inventory at January 2017 RM24,000 Purchase during the year RM47,000 Inventory at December 2017 RM31,500 The price per unit for direct material is estimated at RM5 per unit and direct labor rate per unit is RM16 per hour. The accountant informed that this amount is similar for both budgeted and actual costs. REQUIRED: (a) Calculate the pre-determined overhead rate for SASB using direct labor hour as a basis. (4 Marks) (b) Calculate the under-applied or over-applied overhead. (16 Marks) (c) Prepare a journal entry to close the overhead variance to the cost of goods sold. (5 Marks)