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Question 1 (20 marks) ABC Company employs a job-order cost accounting system and keeps perpetual inventory records. The following transactions occurred in the rst month of operations: '1 Direct materials requisition during the month: Job 56 $10,000 Job 57 $14,000 Job 50 05% $40,000 2 Direct labour incurred and charged to jobs was: Job 55 $12,000 Job 57 $16,000 Job 50 Simu $40,000 3 Manufacturing overhead was applied based on 75% of direct labour costs. 4 Actual manufacturing overhead costs totalled: $30,000 5 Job 56 consisting of 2000 units Job 58 consisting of 400 units These jobs were completed during the month. Instructions A. Prepare journal entries to record the above transactions. B. How much manufacturing overhead was applied to Job 57 during the month? C. Calculate the unit costs of Jobs 56 and 58. D. What is the balance in Work in Process Inventory at the end of the month? E. Determine if manufacturing overhead was under- or over-applied during the month. By how much