The company uses a job$-$order costing system that applies manufacturing overhead costs to jobs on the basis of direct labor$-$hours. Its predetermined overhead rate was based on a cost formula that estimated RM $10,000$ of manufacturing overhead for an estimated allocation base of $200$ direct labor$-$hours. The following transactions took place during the year:

a$.$ Raw materials purchased on account, RM $17,000.$

b$.$ Raw materials used in production $($all direct materials$),$ RM $5,000.$

c$.$ Utility bills incurred on account, RM $40,000(60\%$ related to factory operations, and the remainder related to selling and administrative activities$)$

d$.$ Costs for employee services were incurred as follows:

Direct labor $(260$ hours$)$ RM $80,000$

Indirect labor RM $30000$

Sales commissions RM $20,000$

Selling and administrative salaries RM $5,000$

e$.$ Maintenance costs incurred on account in the factory, RM $3,000$

f$.$ Depreciation was recorded for the year, RM $2,000(45\%$ related to factory equipment, and the remainder related to selling and administrative equipment$).$

g$.$ Rental cost incurred on account, RM $100,000(16\%$ related to factory facilities, and the remainder related to selling and administrative facilities$).$

h$.$ Sales for the year all on cash totalled RM $36,000.$ These goods cost RM$80,000$ according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were:

Raw Materials RM $12,000$

Work in Process RM $5,000$

Finished Goods RM $4,000$

requirement:

journal entries

ledgers

schedule of cost of goods manufactured

schedule of cost of goods sold

journal entry for applied overhead

income statement