STRUCTURE : 100 MARKS STRUKTUR : 100 MARKAH. INSTRUCTION: This section consists of FOUR (4) structured questions. Answer ALL questions.

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1 STRUCTURE : 100 MARKS STRUKTUR : 100 MARKAH 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 (a) (i) List FIVE (5) advantages of centralized store. [5 marks] (ii) List FIVE (5) objectives of good system of material control. [5 marks] (b) The Big Cup Company has produced a new flavored drink. The following information is the use of raw materials for this product. Normal usage Minimum usage Maximum usage Re-order period Re-order quantity (EOQ) 100 litres per day 60 litres per day 130 litres per day days 2,100 litres You are required to calculate : i) Re-order level ii) Minimum stock level [2 marks] [3 marks] iii) Maximum stock level [3 marks] iv) Average stock level [2 marks] 2

2 c) The monthly requirement for an item is 1,000 kg each costing RM 6.00 per kg. Every order costs RM200 per order and storage charges are 20% of the average inventory per annum. Based on the information given, you are required to calculate the Economic Order Quantity (EOQ). [5 marks] SOALAN 1 (a) (i) Senaraikan LIMA (5) kelebihan stor berpusat. [5 markah] (ii) baik. Senaraikan LIMA (5) objektif sistem kawalan bahan mentah yang [5 markah] (b) Big Cup Company menghasilkan air minuman berperisa baru. Maklumat berikut adalah penggunaan bahan mentah untuk produk tersebut. Penggunaan normal Penggunaan minimum Penggunaan maximum Tempoh pesanan semula Kuantiti pesanan semula 100 liter sehari 60 liter sehari 130 liter sehari hari 2,100 liter Anda dikehendaki untuk mengira : i) Tingkat pesanan semula ii) Tingkat stok minimum iii) Tingkat stok makimum iv) Purata tingkat stok [2 markah] [3 markah] [3 markah] [2 markah] 3

3 c) Permintaan bulanan bahan ialah 1,000 kg bernilai RM6.00 per kg. Setiap pesanan akan dikenakan kos sebanyak RM200 sekali tempahan dan caj penyimpanan adalah 20% bedasarkan purata inventori setahun. Berdasarkan maklumat yang diberi, anda dikehendaki untuk mengira Kuantiti Pesanan Ekonomi (KPE). [5 Markah] QUESTION 2 a) List down FIVE (5) examples of overhead cost. [5 Marks] b) Suchi Teguh Company is preparing its budget for the year ended 31 December The company has two production departments, Department F and Department Q, and two service departments, which are the Maintenance and Canteen. The estimated overhead costs for the year ending 31 December 2016 are: RM Factory rent Heating and lightings 9800 Machinery depreciation 7800 Machinery insurance 2400 Supervisors salaries

4 The following information is also relevant: Dept. F Dept. Q Maintenance Canteen Total Floor area ( sq metres ) Indirect material Machinery value ( RM ) Number of supervisors You are required to identify a primary distribution overhead costs using overhead analysis sheet for Suchi Teguh for the year ended 31 December All figures should be rounded to the nearest RM. [10 Marks] c) Below are the basis for re-apportionment: Dept. F Dept. Q Maintenance Canteen Total Time spent by maintenance (%) Number of employees C4 Based on the answers in (b) reapportion the service department overheads using appropriate basis above. All figures should be rounded to the nearest RM. [5 Marks] d) Below are direct labour hours for production department: Dept. F Dept. Q Direct Labour Hours Calculate overhead absorption rates for Department F and Department Q for the year ended 31 December 2016, based on the direct labour hours. All figures should be rounded to the nearest RM. [5 Marks] 5

5 SOALAN 2 a) Senaraikan LIMA (5) contoh kos overhead. [5 Markah] b) Syarikat Suchi Teguh menyediakan belanjawan bagi tahun berakhir 31 Disember Syarikat mempunyai dua jabatan pengeluaran iaitu Jabatan F dan Jabatan Q dan dua jabatan perkhidmatan iaitu Jabatan Penyelenggaraan dan Jabatan Kantin. Anggaran kos overhed bagi tahun berakhir 31 Disember 2016 adalah: RM Sewa Kilang Lampu dan pemanasan Susutnilai mesin Insurans mesin Gaji penyelia Data-data berikut juga diambilkira: Jabatan Jabatan Penyelenggaraan Kantin Jumlah F Q Keluasan Lantai (meter persegi ) Bahan tidak langsung Nilai Mesin ( RM ) Bilangan Penyelia

6 Sediakan penyata analisis overhed yang menunjukkan kos overhed bagi Syarikat Suchi Teguh untuk tahun berakhir 31 Disember Bundarkan kepada nilai RM terhampir. [10 Markah] c) Di bawah adalah asas untuk pengagihan semula Jabatan F Jabatan Q Penyelenggaraan Kantin Jumlah Masa penyelenggaraan (%) Bilangan Pekerja Commented [B1]: Berdasarkan jawapan (b) kirakan pengagihan semula kos overhed kepada jabatan perkhidmatan menggunakan asas pembahagian yang sesuai. Bundarkan kepada nilai RM terhampir. [5 Markah] d) Di bawah adalah jam buruh langsung untuk jabatan pengeluaran Jabatan. F Jabatan. Q Jam buruh langsung C4 Kirakan kadar penyerapan overhed bagi Jabatan F dan Jabatan Q bagi tahun berakhir 31 Disember 2016 berdasarkan asas jam buruh langsung. Bundarkan kepada nilai RM terhampir. [5 Markah] 7

7 QUESTION 3 Caymoon Sdn Bhd is a factory that produces DIY furniture which has three departments; Department X, Department Y and Department Z. The company applies predetermined overhead rates of absorption to absorb the department overhead for all complete orders. The company estimates the cost below for the year ended December Department X Department Y Department Z Production Overhead (RM) Direct labour (RM) Direct Material (RM) Direct labour hours Machine hours In November 2016, the cost sheet for Job No.007 is as follows: Department X Department Y Department Z Direct Material (RM) Direct Labour (RM) Direct Labour hours Machine hours The overhead for Department X is absorbed based on machine hours, Department Y is absorbed based on direct labour hours and Department Z is absorbed based on direct material cost. You are required to: a) Compute the overhead absorption rate for each department b) Prepare Job Order Cost Sheet for Job No.007. [5 marks] [10 marks] 8

8 C4 c) Calculate: i) The selling price based on 25% mark up. [4 marks] ii) The total costs and the total selling price for the job if 30 units are produced. [6 marks] SOALAN 3 Caymoon Sdn Bhd merupakan sebuah kilang pengeluar perabot DIY yang mempunyai tiga jabatan iaitu Jabatan X, Jabatan Y dan Jabatan Z. Syarikat ini menggunapakai kadar serapan overhed pratentu untuk menyerap overhed jabatan ke dalam tempahan kerja yang telah disiapkan. Syarikat tersebut menganggarkan kos seperti di bawah bagi tahun berakhir Disember 2015: Jabatan X Jabatan Y Jabatan Z Overhed Pengeluaran (RM) Buruh langsung (RM) Bahan langsung (RM) Jam buruh langsung Jam mesin Maklumat untuk kerja No. 007adalah seperti berikut: Jabatan X Jabatan Y Jabatan Z Bahan Langsung (RM) Buruh Langsung (RM) Jam buruh langsung Jam mesin

9 Anda dikehendaki untuk: C4 a) Kira kadar serapan overhed untuk setiap jabatan. b) Sediakan Kad Kos Kerja No.007 c) Kirakan: i) harga jualan berdasarkan 25% mark up ii) jumlah kos dan jumlah jualan jika 30 unit dikeluarkan QUESTION 4 (a) State THREE (3) characteristics of marginal costing and TWO (2) characteristics of absorption costing. [5 markah] [10 markah] [4 markah] [6 markah] [5 marks] (b) Teratai Sdn Bhd. produces crepe paper and the following information is available for the year Based on the information below, calculate the cost of product per unit under absorption cost and marginal cost method. Manufacturing Costs: Materials RM0.50/unit Labour RM1.30/unit Variables overhead RM0.80/unit Fixed factory overhead RM Production per year: units [10 marks] 10

10 (c) Based on your answer in (b), calculate net profit using Income Statement under Marginal Costing. Physical flow Opening Stock Production Sales Closing Stock: none units units units Manufacturing Costs Materials RM0.50/unit Labour RM1.30/unit Variables overhead RM0.80/unit Fixed factory overhead RM Selling and administration expenses Variable RM Sales price is RM4 /unit. Fixed RM [10 marks] SOALAN 4 a) Nyatakan TIGA (3) ciri-ciri pengkosan marginal dan DUA (2) ciri-ciri pengkosan serapan. [5 markah] b) Teratai Sdn Bhd. mengeluarkan kertas Crepe dan berikut adalah maklumat yang berkaitan bagi tahun Berdasarkan maklumat di bawah, kira kos produk seunit dibawah kaedah kos serapa dan kos marginal. Kos pengeluaran Bahan mentah RM0.50/unit Buruh RM1.30/unit Overhead berubah RM0.80/unit Overhead pengilangan tetap RM Pengeluaran setahun units [10 markah] 11

11 c) Berdasarkan jawapan anda di (b) kira untung bersih dengan menggunakan Penyata Pendapatan Pengkosan Marginal. Aliran fizikal Stok awal Tiada Pengeluaran units Jualan units Stok akhir units Kos pengeluaran Bahan mentah RM0.50/unit Buruh RM1.30/unit Overhead berubah RM0.80/unit Overhead pengilangan tetap RM Belanja jualan dan pentadbiran Berubah RM Harga jualan adalah RM4 /unit. Tetap RM [10 markah] SOALAN TAMAT 12