The Rathi Engineering company manufactures special pi beginning of the year. there were two jobs in the process. namely job fo. Too and job no, The following costs were applied to these jobs in the previous year: Job 100 Job 101 Rs 25.000 Rs 40.000 Direct materials 20.000 15.000 Direct labour Overhead 22,200 16.650 67,200 71,650 During January of the current year. the following transactions took place. 1. Raw material costing Rs 2.00.000 were purchased on account. 2. Supplies costing Rs 40.000 were purchased for cash. 3. Jobs 102. 103 and 104 were started and the following costs applied to them: Job 102 Job 103 Job 104 Direct materials (Rs) 15.000 50.000 35.000 Direct labour (Rs) 25.000 30.000 20.000 4. Job 100 and 101 were completed: additional direct labour cost incurred on them were Rs 10.000 and Rs 20.000 were respectively. ch acct ued