1. XYZ Bhd manufactures school uniforms. The following information concerns its two main departments, Cutting and Sewing.

	Cutting department	Sewing department
Budgeted overhead (RM)	100,000	500,000
Actual overhead (RM)	110,000	520,000
Budgeted labor hours	50,000	10,000
Budgeted machine hours	10,000	50,000
Actual labor hours	51,000	9,000
Actual machine hours	10,500	52,000

The following data are details related to job order no. 114 for XYZ Bhd:

Direct materials 1,000 meters at RM20 per meter

Direct labor:

Cutting department 5,000 hours at RM6 per hour

Sewing department 1,000 hours at RM6 per hour

Machine hours spent in each department:

Cutting department 1,000 machine hours

Sewing department 1,450 machine hours

Units produced 10,000 units

Basis of overhead absorption rate for Cutting department and Sewing department is machine hour and labor hour respectively.

The selling price for the job includes a profit margin on selling price of 30%.

You are required to calculate:

1. Overhead absorption rate (OAR) for each department.
2. Total cost and cost per unit for job no. 114.
3. The profit of job no. 114.