20 MARKAH/MARKS

Bahagian/Part A Jelita Enterprise mempunyai baki inventori berikut pada bulan Januari 2020 (Jelita Enterprise had the following inventory balances in January 2020): Item/Items JANUARI/JANUARY 1(RM) JANUARI/JANUARY 31(RM) Bahan mentah/Raw materials RM5,000 RM5,830 Kerja dalam proses/Work in process 10,000 75,830 Barangan siap/Finished goods 12,500 13,750 Sepanjang Januari, perniagaan telah membeli RM25,000 bahan mentah dan membelanjakan RM40,000 ke atas buruh langsung. Kos overhed pengilangan adalah seperti berikut (During January, the business purchased RM25,000 of raw materials and spent RM40,000 on direct labour. Manufacturing overhead costs were as follows): Item/Items RM Bahan tidak langsung/Indirect materials 830 Buruh tidak langsung/Indirect labour 20,830 Susutnilai ke atas loji dan peralatan/Depreciation for plants and equipments 8,330 Utiliti/Utilities 2,080 Lain-lain/Miscellaneous 2,500 Hasil jualan adalah sebanyak RM92,080 pada bulan Januari. Belanja jualan dan pentadbiran untuk bulan itu adalah RM29,160 (Sales revenue was RM92,080 for January. Selling and administrative expenses for the month amounted to RM29,160). Dikehendaki/Required: (a) Sediakan penyata kos barangan dikilang/Prepare a statement of cost of goods manufacture. (10 markah/marks) (b) Sediakan penyata pendapatan/Prepare an income statement. (5 markah/marks) Nota: Tunjukkan semua jalan pengiraantes: Show all your workings Bahagian B/Part B Hospital Prihatin berhasrat untuk menilai kos bagi setiap penginapan pesakit. Hospital ini hanya menawarkan perkhidmatan penjagaan kesihatan asas (tiada perkhidmatan khusus seperti pemindahan organ dan sebagainya)/Hospital Prihatin wants to estimate the cost for each patient stay. This hospital only offers a general health care basic services (no specialized services such as organ transplants and the like). Berikut adalah beberapa kos yang terlibat bagi perkhi