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QUESTION 3 Modern Cabinet Enterprise uses job costing in it production. Three departments involve in producing XYZ product. Applied Overhead is based direct labour cost in department X, direct labour hours in department Y and machine hours in department Z. Budgeted for 2020 are as follows: Department X Department Y Department Z Production Overhead RM 1 117 000 RM 1 500 000 RM 960 000 Direct labour cost RM 1 500 000 RM 1 250 000 RM 450 000 Direct labour hours 100 000 125 000 40 000 Machine hours 400 000 500 000 120 000 On January, Job Costing Sheet shows the data of actual cost and actual production: Department X Department Y Department Z Direct Material used RM 140 000 RM 126 000 RM 78 000 Direct labour cost RM 120 000 RM 110 000 RM 37 500 Overhead cost RM 98 000 RM 129 000 RM80 000 Direct labour hours 8 000 11 000 3 500 Machine hours 34 000 45 000 10 400 INSTRUCTIONS: i. Calculate predetermined overhead rate for each department. ii. Calculate applied overhead for each department. iii. Calculate over-applied overhead or under-applied overhead for each department