Topic 7 Nur Jati Company used normal costing system to absorb manufacturing overhead on product. On Dec 2012. budgeted Manufacturing overhead cost amounted RM33,000 meanwhile budgeted Direct labour cost amounted RM22,000. Applied manufacturing overhead used direct labour cost as an activity basis The cost information during the month of Dec 2012 are as follow: RM Cost item: Indirect raw material 5,000 Sales manager salaries 8.000 Indirect labour 3.500 Factory rent 9.500 Advertisement 4.300 Factory Utilities 1.200 Depreciation for factory equipment 1,500 Information cost for 3 Job during the month of Dec 2012 are as follow. Job 201 Job 202 Balance on 30 November RM7,850 Job 203 Current cost for Dec: Direct material Direct labour RM3,550 RM5,100 RM3,500 RM6,000 RM1,400 RM800 WIP (2 markah) (5 markah) (8 markah) On Dec 31 Complete & Complete & not Sold Siap (Tidak dijual) REQUIRED: a. Calculate POR b. Calculate total manufacturing cost. c. Caluclate under-applied or over-applied manufacturing cost. d. Calculate cost for completed job e. Record journal markah) 1) Direct material used. ) Direct albour i) Applied overhead M) Finished goods V) Cost of goods sold. 1. Calculate ending work in process on 31 Dec. (7 markah) (10 (5 markah)