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Poma Africa Ltd manufacture tennis racquets. The company uses the job costing system to cost its production. The following information relates to Poma Africa Ltd for the month of April 2020: Schedule of costs relating to jobs in process as at 31 March 2020 Direct Material Direct Labour Overheads Total A33 1 050 2 100 315 3465 C23 3 300 5 900 920 10 120 Job Schedule of costs incurred on jobs during April 202 Job (No of units) Direct Material A33 (20 racquets) 2 400 C23 (55 racquets) 11 800 F54 (25 racquets) 3 700 L49 (15 racquets) 1 300 Direct Labour 450 2 300 690 350 Additional information Factory overheads are applied at a rate of 10% of total direct cost.

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