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JOB COSTING 1. A furniture making business manufactures quality furniture to customers' orders. It has three production departments (A, B, & C) which have OAR (per direct labour hour) of RM 12.86, RM 12.40 and RM 14.03 respectively. Two pieces of furniture are to be manufacture for customers. Direct costs are as follows. Job XYZ Job MNO Direct material RM 154 RM 108 Direct labour 20 hours dept A 16 hours dept A 12 hours dept B 10 hours dept B 10 hours dept C 14 hours dept C Labour rates are as follows: RM 3.80 (A); RM 3.50 (B); RM 3.40 (C). Calculate the total cost of each job