Please solve the questions in Managerial Accounting, Original, Integration, Accurate and Precise, Professional English Writing, brief and Technical, and Completeness, Organized and separately, Ensuring the correct answers, With showing the calculating works, without AI Quotes and Plagiarism about," San Diego Fashions. Inc. $($SDF$),$ a local company which uses a job$-$order normal costing system, had two jobs in process at the start of $2023$: job no$.101($$$168,000)$ and job no$.102($$$107,000).$ The following information is available: a$)$ The company applies manufacturing overhead on the basis of machine hours. SDF has budgeted $31,800$ machine hours to be used consistently in $2023.$ Data concerning machine hours and manufacturing overhead incurred during $2022$ follow. Month Machine hours MOH January $3,800$ $$138,700$ February $3,600137,300$ March $2,300103,250$ April $2,050100,800$ May $2,200110,100$ June $2,400110,550$ July $2,000110,000$ August $2,800120,400$ September $2,600120,120$ October $2,100100,200$ November $2,200112,350$ December $2,400115,350$ b$)$ The company started$/$worked on four jobs during the first quarter of $2023.$ Direct materials used, direct labor incurred, and machine hours consumed were as follows: Job No$.$ Direct Material Direct Labor Machine Hours $101$ $$42,000$ $$70,000?102-44,0002,40010388,000130,0003,00010430,00017,6002,000$ c$)$ Manufacturing overhead during the first quarter included charges for depreciation $($$$68,000),$ indirect labor $($$$120,000),$ indirect materials used $($$$10,000),$ and other factory costs $($$$279,000).$ d$)$ San Diego Fashions completed job no$.101$ and job no$.102.$ Job no$.101$ was sold for $$425,400$ on account, reporting a gross margin of $$19,400$ for the firm. Required $($show your work to receive partial credit$)$: $1)$ Based on SDF$$s $2022$ MOH cost data, what is your estimated monthly fixed MOH cost and variable MOH cost per machine hours respectively? What cost behavior did the SDF$$s $2022$ MOH cost demonstrate? $2)$ What is your estimate of SDF$$s $2023$ budgeted MOH based on $2022$ incurred MOH data? Discuss two limitations of your estimate. $3)$ Determine the cost of jobs still in production reported on March $31$ general ledger. $4)$ Assume SDF$$s budgeted MOH was $$1,406,000,$ how much was the manufacturing overhead under$-$ or overapplied for the first quarter of $2023?$ What would you recommend SDF to account for the amount? Why? How would it affect your profitability analysis of the Job no$.101?5)$ Should SDF use its $2023$ budgeted MOH cost or its $2022$ incurred MOH cost as a benchmark to evaluate its managers$$ performance in controlling $2023$ MOH cost variance? Why? $6)$ Can you recommend a better benchmark for MOH variance analysis and control? Discuss one of the benefits of your recommended benchmark."