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 20 30 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
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 20 30 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
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 2016. 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 62000 Heating and lightings 9800 Machinery depreciation 7800 Machinery insurance 2400 Supervisors salaries 44000 4
The following information is also relevant: Dept. F Dept. Q Maintenance Canteen Total Floor area ( sq metres ) 12 500 7 500 3 500 2 500 26 000 Indirect material 10 000 4 750 Machinery value ( RM ) 30 000 22 500 10 000 4 500 67 000 Number of supervisors 2 3 - - 5 You are required to identify a primary distribution overhead costs using overhead analysis sheet for Suchi Teguh for the year ended 31 December 2016. 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 30 50-20 100 60 30 10-100 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 25 000 20 200 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
SOALAN 2 a) Senaraikan LIMA (5) contoh kos overhead. [5 Markah] b) Syarikat Suchi Teguh menyediakan belanjawan bagi tahun berakhir 31 Disember 2016. 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 62 000 Lampu dan pemanasan 9 800 Susutnilai mesin 7 800 Insurans mesin 2 400 Gaji penyelia 44 000 Data-data berikut juga diambilkira: Jabatan Jabatan Penyelenggaraan Kantin Jumlah F Q Keluasan 12 500 7 500 3 500 2 500 26 000 Lantai (meter persegi ) Bahan tidak langsung 10 000 4 750 Nilai Mesin 30 000 22 500 10 000 4 500 67 000 ( RM ) Bilangan Penyelia 2 3 - - 5 6
Sediakan penyata analisis overhed yang menunjukkan kos overhed bagi Syarikat Suchi Teguh untuk tahun berakhir 31 Disember 2016. Bundarkan kepada nilai RM terhampir. [10 Markah] c) Di bawah adalah asas untuk pengagihan semula Jabatan F Jabatan Q Penyelenggaraan Kantin Jumlah Masa 50 50-100 penyelenggaraan (%) Bilangan Pekerja 60 40-10 100 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 25 000 20 200 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
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 2016. Department X Department Y Department Z Production Overhead (RM) 40 000 45 000 35 000 Direct labour (RM) 10 000 15 000 5 000 Direct Material (RM) 16 800 20 400 9 450 Direct labour hours 7 000 9 000 6 000 Machine hours 8 000 8 500 5 500 In November 2016, the cost sheet for Job No.007 is as follows: Department X Department Y Department Z Direct Material (RM) 6.00 7.00 3.00 Direct Labour (RM) 8.50 15.00 5.50 Direct Labour hours 8 10 5 Machine hours 3 6 2 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
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) 40 000 45 000 35 000 Buruh langsung (RM) 10 000 15 000 5 000 Bahan langsung (RM) 16 800 20 400 9 450 Jam buruh langsung 7 000 9 000 6 000 Jam mesin 8 000 8 500 5 500 Maklumat untuk kerja No. 007adalah seperti berikut: Jabatan X Jabatan Y Jabatan Z Bahan Langsung (RM) 6.00 7.00 3.00 Buruh Langsung (RM) 8.50 15.00 5.50 Jam buruh langsung 8 10 5 Jam mesin 3 6 2 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 2016. 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 RM35 000 Production per year: 100 000 units [10 marks] 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 100 000 units 80 000 units 20 000 units Manufacturing Costs Materials RM0.50/unit Labour RM1.30/unit Variables overhead RM0.80/unit Fixed factory overhead RM35 000 Selling and administration expenses Variable RM15 000 Sales price is RM4 /unit. Fixed RM10 000 [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 2016. 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 RM35 000 Pengeluaran setahun 100 000 units [10 markah] 11
c) Berdasarkan jawapan anda di (b) kira untung bersih dengan menggunakan Penyata Pendapatan Pengkosan Marginal. Aliran fizikal Stok awal Tiada Pengeluaran 100 000 units Jualan 80 000 units Stok akhir 20 000 units Kos pengeluaran Bahan mentah RM0.50/unit Buruh RM1.30/unit Overhead berubah RM0.80/unit Overhead pengilangan tetap RM35 000 Belanja jualan dan pentadbiran Berubah RM15 000 Harga jualan adalah RM4 /unit. Tetap RM10 000 [10 markah] SOALAN TAMAT 12