QUESTION $5$

$(20$ Marks$)$

$5\mathrm{.}1$ Study the information provided below and answer the following questions.

INFORMATION

P$\backslash$&S Inc., which operates two job shops$-$Shop A and Shop B$-$utilises a job costing system for its operations. The work in process for three jobs as of $30$ September $2024,$ is outined below:

$\backslash$begin$\{$tabular$\}\{|$l$|$lr$|$r$|$l$|\}$

$\backslash$hline Job No$.$ & Materials, R & Direct labour, R & Factory Overheads Applied, R $\backslash \backslash$

$\backslash$hline $100$ & $13250$ & $8000(400$ hours$)$ & $6400\backslash \backslash$

$\backslash$hline $103$ & $8100$ & $5000(250$ hours$)$ & $4000\backslash \backslash$

$\backslash$hline $105$ & $7650$ & $4750(300$ hours$)$ & $3800\backslash \backslash$

$\backslash$hline & $29000$ & $17750$ & $14200\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Materials used in October $2024$ were as follows:

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$r$|\}$

$\backslash$hline Materials requisition No$.$ & Job No$.$ & Materials, R $\backslash \backslash$

$\backslash$hline $44$ & $103$ & $3000\backslash \backslash$

$\backslash$hline $45$ & $103$ & $4250\backslash \backslash$

$\backslash$hline $46$ & $103$ & $5150\backslash \backslash$

$\backslash$hline $47$ & $105$ & $6650\backslash \backslash$

$\backslash$hline $48$ & $106$ & $9100\backslash \backslash$

$\backslash$hline $49$ & $109$ & $7200\backslash \backslash$

$\backslash$hline & & $35350\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

A summary of Labour Hours deployed during October $2024$ is as shown below.