INSTRUCTION: This section consists of FOUR (4) structured questions. Answer ALL questions. ARAHAN : Bahagian ini mengandungi EMPAT (4) soalan berstruktur. Jawab SEMUA soalan. QUESTION 1 Identify the following cost as either prime cost, production overhead, administration overhead, selling and distribution overhead. i. Production manager s salary ii. Depreciation of machinery iii. Assembler s manager iv. Office salary v. Advertising vi. Delivery expenses vii. Raw material used viii. Salesman salary and expenses ix. Director s salary x. Factory rent and rates The following information is taken from Melati Bhd. for the year ended 31 st December 2016. RM Inventory 1 January 2016 15 000 31 December 2016 18 000 Work in progress 1 January 2016 7 500 31 December 2016 6 800 Raw material purchases 62 000 Freight inward 500 Direct wages 12 000 Salesmen commission 500 Office staff salary 5 500 Insurance 1 200 Repair of machinery expenses 600 Advertising 1 000 Office rental 2 400 Depreciation of machinery 2 500 2 SULIT
You are required to determine prime cost, production cost and total cost. Based on your answer in calculate the profit (if the company produced and sold 3 500 units of goods at RM100 per unit. Assuming there is no opening and closing finished goods. [5 marks] SOALAN 1 Kenalpasti kos-kos di bawah sama ada kos utama, overhed pengeluaran, overhed pentadbiran, overhed jualan dan agihan. i. Gaji pengurus kilang ii. Susutnilai mesin iii. Pengurus pemasangan iv. Gaji staf pejabat v. Pengiklanan vi. Belanja penghantaran vii. Bahan mentah digunakan viii. Gaji dan belanja jurujual ix. Gaji pengarah x. Sewa dan kadar bayaran kilang 3 SULIT
Maklumat berikut diambil dari laporan Syarikat Perkilangan Melati Bhd. untuk tahun berakhir 31 Disember 2016: RM Inventori 1 Januari 2016 15 000 31 Disember 2016 18 000 Kerja dalam progres 1 Januari 2016 7 500 31 Disember 2016 6 800 Belian bahan mentah 62 000 Angkutan masuk 500 Upah langsung 12 000 Komisen jurujual 500 Gaji staf pejabat 5 500 Insuran 1 200 Belanja baiki mesin 600 Pengiklanan 1 000 Sewa pejabat 2 400 Susutnilai mesin 2 500 Anda dikehendaki untuk menentukan kos prima, kos pengeluaran dan jumlah kos. Berdasarkan jawapan anda di, kira untung (jika syarikat mengeluar dan menjual barang sebanyak 3 500 unit pada harga RM 100 seunit. Andaikan tiada stok barang siap awal dan akhir). [5 markah] 4 SULIT
QUESTION 2 (i) List THREE (3) types of Individual Bonus Scheme. [3 Marks] (ii) State TWO (2) causes of labour turnover. [2 Marks] The following table contains related information of 3 Waterlily Industries workers for the month of December: Ali Auni Anis Unit produce 300 215 210 Damage unit 0 6 8 Time taken / week 50 hours 55 hours 60 hours Time standard / week 4% more than 15% more than 20% more than Rate per hour RM 30 RM 20 RM 25 Rate per unit RM 21.50 RM 20 RM 23 Additional information: i) Normal time start from 9.00 am to 7.00 pm and the workers works 5 days a week. ii) The factory decided to pay the damage units because the raw materials used were not high quality. iii) No overtime paid for extra Based on the information above, you are required to calculate bonus pay for each worker using Halsey Bonus Scheme. Based on information in question calculate basic and total pay for each worker [5 marks] C4 (d) Calculate labour cost per unit for each worker [5 marks] 5 SULIT
SOALAN 2 (i) Senaraikan TIGA (3) Skim Bonus Individu. [3 Markah] (ii) Nyatakan TIGA (3) sebab berlakunya pusing ganti buruh. [2 Markah] Berikut adalah maklumat berkaitan dengan tiga pekerja Waterlily Industries untuk bulan Disember. Ali Auni Anis Unit pengeluaran 300 215 210 Unit rosak 0 6 8 Masa diambil / minggu 50 hours 55 hours 60 hours Masa standard / minggu 4% more than time taken 15% more than 20% more than Kadar per jam RM 30 RM 20 RM 25 Kadar per unit RM 21.50 RM 20 RM 23 Maklumat tambahan: i) Masa normal bermula daripada 9.00 pagi hingga 7.00 petang dan pekerja bekerja 5 hari seminggu. ii) Kilang memutuskan untuk membayar unit yang rosak kerana bahan mentah yang digunakan adalah tidak berkualiti. iii) Tiada bayaran untuk kerja lebih masa. Berdasarkan maklumat di atas, kirakan bayaran bonus untuk setiap pekerja menggunakan skim Bonus Halsey. Berdasarkan maklumat di soalan, kirakan gaji asas dan jumlah gaji untuk setiap pekerja. [5 markah] C4 (d) Kirakan kos buruh per unit bagi setiap pekerja. [5 markah] 6 SULIT
QUESTION 3 Syarikat Donald Duck Sdn. Bhd. manufactured a product by two distinct processes before becoming finished goods. The following information was obtained during the production operation: Process 1 Material Labour Production overhead 5 500 kg @ RM0.50 /kg RM880 150% on labour cost Process 2 Material added 5 000 kg @ RM0.90 /kg Labour RM2 500 Production overhead 100% on labour cost The normal loss is estimated at 20% of input in Process 1 and 10% of input in Process 2. All losses were sold at RM0.30/kg from Process 1 and RM0.70/kg from Process 2. Output from Process 1 is 4 000kg and 8 350kg from Process 2. The company has no opening and closing work in process during the period. CLO 2 C4 Calculate whether the company manage to obtain Abnormal Gain or suffer Abnormal Loss in Process 1 (physical unit). [5 Marks] Record the transactions in the Process 1 and 2 account. [10 Marks] Record the transaction in the Normal Loss, Abnormal Loss and Abnormal Gain account. [10 Marks] *Rounded the answers to 2 decimal points. 7 SULIT
SOALAN 3 Syarikat Donald Duck Sdn. Bhd. mengeluarkan produk melalui dua proses berbeza sebelum menjadi produk siap. Maklumat berikut diperolehi semasa operasi pengeluaran. Proses 1 Bahan mentah Buruh Overhed pengeluaran 5 500 kg @ RM0.50 /kg RM880 150% atas kos buruh Proses 2 Bahan mentah tambahan 5 000 kg @ RM0.90 /kg Buruh RM2 500 Overhed pengeluaran 100% atas kos buruh Rugi normal dianggarkan sebanyak 20% daripada input di Proses 1 dan 10% daripada input di Proses 2. Semua kerugian boleh di jual pada harga RM0.30/kg daripada Proses 1 dan RM0.70/kg daripada Proses 2. Output adalah sebanyak 4 000kg daripada Proses 1 dan 8 350kg daripada Proses 2. Tiada kerja dalam proses awal dan akhir semasa tempoh tersebut. C4 Kirakan sama ada syarikat mendapat Keuntungan Abnormal atau menanggung Kerugian Abnormal dalam Proses 1 (unit fizikal). [5 Markah] Rekod transaksi di Proses 1 dan Proses 2 akaun. [10 Markah] Rekod transaksi di Rugi Normal, Rugi Abnormal dan Untung Abnormal akaun. [10 Markah] *Bundarkan jawapan kepada 2 titik perpuluhan 8 SULIT
QUESTION 4 State THREE (3) characteristics of marginal costing and TWO (2) characteristics of absorption costing. [5 Marks] Beads & Lace Sdn Bhd is a company producing the components required for the fashion industry in Sarawak. Below is the information regarding Beads & Lace Sdn Bhd for the year ended 31 st December 2016: The actual production cost: Material RM4.90 Labour RM4.20 Variable overhead RM1.90 Fixed overhead RM62,000 Variable administrative cost RM7,400 Fixed administrative cost RM6,600 Opening stock - Production 47,000 units Sales 45,000 units Selling price RM35.00/unit Budgeted fixed overhead RM44,000 Budgeted production 44,000 units You are required to calculate net profit using Income Statement under Marginal Costing. Calculate net profit using Income Statement under Absorption Costing. SOALAN 4 Nyatakan TIGA (3) ciri-ciri pengkosan marginal dan DUA (2) ciri-ciri pengkosan serapan. [5 markah] 9 SULIT
Beads & Lace Sdn Bhd merupakan syarikat yang mengeluarkan komponen-komponen yang diperlukan untuk industri fesyen di Sarawak. Berikut adalah maklumat berkaitan Beads & Lace Sdn Bhd bagi tahun berakhir 31 Disember 2016: Kos pengeluaran sebenar: Bahan RM4.90 Buruh RM4.20 Overhed berubah RM1.90 Overhed tetap RM62,000 Kos pentadbiran berubah RM7,400 Kos pentadbiran tetap RM6,600 Stok awal - Pengeluaran 47,000 units Jualan 45,000 units Harga jualan RM35.00/unit Anggaran overhed tetap RM44,000 Anggaran pengeluaran 44,000 units Anda dikehendaki mengira untung bersih menggunakan Penyata Pendapatan Pengkosan Marginal. Kira untung bersih dengan menggunakan Penyata Pendapatan Pengkosan Serapan. SOALAN TAMAT 10 SULIT