WFA021 Job Merbau Enterprise (ME) produces indoor water fountain ponds based on specification from estimated manufacturing overhead cost is RM9,000 based on 2,000 direct labour hours. customers. ME uses normal costing system in determining the costs of production. The Below is the information relating to three orders in March 2022 1. Direct materials costs and direct labour costs job are as follows: WFA019 WFA020 Direct Materials cost (RM) 5,600 6,800 7,750 Direct labour cost (RM) 6,000 7,052 Wage rate is RM4 per hour 2. Other manufacturing costs incurred in March 2022 were as follows: Costs Item RM Indirect materials 4,450 Indirect labour 6,820 Utilities 4,150 Maintenance 2,100 Depreciation 400 Total 20,150 21,070 8,020 3. WFA019 and WFA020 were completed in march 2022. 4. WFA019 were delivered to customer who paid cash 120% of the production cost. Required: (a) Calculate the predetermined overhead rate. [1 mark] (b) Determine the total costs for each job. [6 marks] Calculate the over or under-applied manufacturing overhead [4 marks] (d) Prepare the journal entries to record all transactions and adjustment of over or under- applied manufacturing overhead (Omit explanation). [9 marks]