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1 A. Fill in the blank by choosing the suitable answers stated below. Sunk cost Variable cost Fixed cost Mixed cost i. ii. iii. iv.

1 A. Fill in the blank by choosing the suitable answers stated below. Sunk cost Variable cost Fixed cost Mixed cost i. ii. iii. iv. Beauty Dress Enterprise is considering selling an old sewing machine which has been purchased three years ago for RM14,000. In evaluating the decision to sell the sewing machine, the cost of RM14,000 is a As an alternative to the old sewing machine, Beauty Dress Enterprise will rent a new high-technology sewing machine at the cost of RM3,000 per month. In analyzing the cost-behaviour, the rental of this new high-technology sewing machine is a The lubricant cost used for the sewing machine is different every month based on how frequently the sewing machine is being used. Therefore, the lubricant cost is considered as Beauty Dress Enterprise paid a monthly telephone rental cost plus the metered calls charges amounted to RM1,890 this month. The telephone rental plus the metered calls charges are considered as B. Identify whether the following items are direct or indirect expenses. i. Advertising expenses. ii. Direct material costs. iii. Wages paid to the labours. => iv. Salary of the factory supervisor. Depreciation of machinery. V. vi. Transportation and packing costs. (4 marks) (3 marks) C. Best Burger Restaurant sells one of the famous cheeseburgers in town named "Leleh Cheese Burger". The following costs were incurred during June: Bun, meat, and vegetables Cheese and sauces RM 8,750 5,600 Wages paid to Danish, the chef 1,200 Rental of the restaurant 2,200 Advertising costs 1,160 Depreciation of kitchen equipment 2,250 Utility expenses 1,870 Supervisor's salary, Encik Bahar 2,000 300 Accounting fees Required: Prepare a statement showing the total production costs for "Leleh Cheese Burger". (8 marks)

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