SQU LLC manufactures remote controls (CEPS-1 and CEPS-2) for most television brands in the GCC region. The following costing data is available (all in OMR): Normal CEPS-1 Rework CEPS-2 CEPS-1 CEPS-2 Direct materials 270 370 32 55 Manufacturing overhead Direct labor 87 32 66 25 23 58 15 32 Manufactured 2,800 2,500 N/A N/A Required for Rework Normal Rework 6% 65% 9% N/A 45% (a) Calculate the total rework costs and provide the relevant journal entries for both the normal and (12 marks) abnormal rework. MA (b) Assuming that the normal rework belongs entirely to Job Group D with a total production of 350 units (CEPS-1) and 500 units (CEPS-2). Calculate both, the total production costs and per unit costs for the Group D job and prepare the relevant journal entries. (c) Do you agree that Spoilage, Rework and Scrap are unrelated? Explain.