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Quiz Question Biotechnologies Unlimited, Inc. (BUI), located in Sydney, Nova Scotia, is a small but growing biotech quality analysis organization that tests pesticides before they are used by farmers. The testing procedures are specific to the individual pesticides used because reagents used for testing react differently based on their composition and the quantity used. How they are introduced into the pesticides for testing is also important. During the month of December 2016, it completed one job (reference number: KS 2014-337); records pertaining to this job are as follows: The documents with the references M and L pertain to direct materials and direct labour, respectively. BUI currently allocates overhead using direct labour hours as the allocation base. For the year 2016 , it estimated $860,000 as the overhead amount and 43,000 of direct labour hours: Required: Fill out the Job Cost Sheet shown on the next page. Show all required calculations. Note: Job #KS2016-337 included 5 units being completed. It took a total of 178 direct labour hours to work on this job