The following data are available for Lee Min Ho Corp: Normal spoilage is 5,000; Freight out is 10,000; Excess of actual Mfg cost over the mfg standard costis 20,000; Standard mfg cost is 100,000 and Actual prime cost is 80,000. What is the actual mfg overhead cost? 3. The following data of Suzy Bae are as follows: Qty produced and sold for main product and By product are 1,000 units and 120 units, respectively. Sales price per unit are 100 and 20 for Main and By product, respectively. Further processing cost of main products is 10,000 while by product incurred 800. Joint cost is 80,000. Assuming the profit margin for by products 10%. Using reversal method to account for By product, what is the allocated JC to Main product?