Temasik Sdn. Bhd. undertook three jobs in April 2023. All jobs were started in April 2023. The costs associated with the job for the month of January were as follow: Direct wages are to be paid at RM1 per hour. It is estimated that the overhead for April 2023 is RM50,000 and the direct labour hours as 20,000 hours. Overhead is to be absorbed on direct labour hour basis. Direct wages are to be paid at RM1 per hour. Assembles all the above data to tabulate the cost for Department P, Department Q and Department R. [CLO2 : P3 - 10 marks]