2013/2014 a Berlian Sdn. Bhd, (BSB) provides overhead cost estimation information for the Installation Department and Packaging Department for February 2014: Items Installation Packaging Department Department (RM) RM) Indirect labour 60,000 72,000 Supplier 12,000 9,000 Utilities 13,000 14,000 Repairs 15,000 25,000 Total 100,000 120,000 Jumlah The Installation Department uses the machine hours basis and Packing Department using the base of direct labour hours for applied overhead cost. The table below shows machine hours and direct labor hours: Item Estimated Actual Anggaran Sebenar Machine hours 25,000 27,000 Jam mesin Direct labour hours 40,000 28,000 Jam buruh langsung The actual overhead cost of the Installation Department is RM110,000 and for the Packaging Department RM79,000. REQUIRED: (i) Calculate pre-determined overhead rate for every department. (RM4/MH, RM3/MH) [2 marks] (ii) Calculate total overhead for every department. (108000,84000) [2 marks] (iii) Determined the under-applied or over-applied overhead for every department. ( 5000) [4 marks] (iv) Prepare adjustment journal for under-applied or over-applied use the write-off method [2 marks]