Required: a] Record the above transactions using controlling account b) Calculate the under or over applied MDH cost c) lClose the under or over applied MOH cost to cost of goods sold 2. BF Furniture factory uses a job order costing system. Its job costing system has two direct cost categories (Direct material and Direct labor} and one indirect cost category ( MDH cost allocated at budgeted rate of BLED per machine hour in 2009). The following transactions occurred in January 2009. a) Purchase of raw material on account for Br.30 0, 000. b) Direct material of Er.280, 000 and indirect material of Br.20, 000 was used in the production process. c} Direct labor cost of 1311180, 000 and indirect of BLED, 000 was incurred in the month. d] The actual machine hours used to complete the job was 4,200 machine hours. The MDH cost is allocated using this actual machine hour. e} Miscellaneous MOH cost actually incurred by department were Br.150,000 f} Cost of finished goods completed and transferred out was Br.588,000 g) Finished goods costing Br.584,000 was sold for Br.800,000 on cash Required: a} Journalize the transactions for the month of January 2009 b] Calculate the under or over applied MCIH cost 3. {b} On January 1, 2012, there was no beginning inventory of SEE-40 units in the assembly department. During the month of January, ABC Electronics started, completely assembled, and transferred out to the testing deparhnent 500 units. Data for the assembly deparbrrent for January 2012 are as follows