Up Close Apparel manufacture specialty line of women's apparel. During February 2003, the company worked on 3 special orders; AX-1, AX-5 and BF-7. Cost and production data for each order are shown in the following table: Direct material Job AX-1 Job AX-5 Job BF-7 Fabric Q 430 meter 520 meter 705 meter Fabric Z 570 meter 610 meter 672 meter Fabric YB 290 meter 385 meter 600 meter Fabric Q costs RM25/meter, Fabric Z costs RM20/meter and Fabric YB costs RM18 /meter. Direct labour consists of garment maker, layout worker and packaging worker. All workers except for the packaging worker are skilled workers. The skilled workers are paid RM10 per hour and the unskilled workers are apid RM6 per hour. Direct labour Job AX-1 Job AX-5 Job BF-7 hours Garment worker 890 hours 1040 hours 1620 hours Layout 645 hours 743 hours 921 hours Packaging 660 hours 820 hours 1015 hours Production overhead are 120% of direct labour cost. Selling and distribution and Administration overheads are charged ti the three jobs based on 3% and 4% of the production cost respectively. During the month, 700 units of Ax-1, 775 units of AX-5 and 1482 units of BF-7 were produced. Required: a) Compute the total cost associated with each jobb) Compute the product cost per unit for each job c) Calculate the selling price per unit for each job it the prot is to be maintained at 10% mark up d) Differentiate between job costing and batch costing