Vukosi (Pty) Ltd ("Vukosi") is a medium-sized company that uses a job costing system to accumulate costs for their tailor-made range of products. Vukosi's financial year-end is 31 December. The normal average capacity is 5 000 labour hours per month and the budgeted average manufacturing overheads are R125 000 per month. Overheads are allocated on the basis of labour hours. In July 2020 an order was received (job 110) to manufacture 300 units of item Kosi. The costing section carried out the following calculation of the estimated direct costs of completing the job: Material per item Kosi R151,50 Labour per item Kosi 6,5 hours @ R15 per hour The following relevant actual information is available for July 2020: 1. All the material required to complete job 110 was issued at R140,00 per item Kosi. 2. Only 200 units of item Kosi were completed and transferred to completed goods. 3. A total of 1 600 hours were worked on job 110 in order to complete the 200 units of item Kosi. 4. Manufacturing overheads for the month amounted to R162 000. 5. In the course of the month, 5 600 labour hours were worked at R16 per hour. 2. Calculate the estimated total cost for job 110: a. R45 450. b. R29 250 C. R48 750. d. R123 450. 3. Calculate the cost per unit of item Kosi: a. R300,00. b. R151,50. c. R411,50. d. R500,45. 4. Calculate the total over or applied manufacturing overheads for Vukosi in July 2020: a. R22 500 over applied. b. R22 000 over applied. c. R22 000 under applied. d. R22 500 under applied