75% 1 3 / 9 Question 1 (a) Syarikat Perusahaan Niagamesin Sdn Bhd had the following account balances for the quarter ending 31 March 2010, unless otherwise noted: RM Work-in-process inventory (1 January 2010) 140,400 Work-in-process inventory (31 March 2010) 171,000 Finished goods inventory (1 January 2010) 540,000 Finished goods inventory (31 March 2010) 510,000 Direct materials used 378,000 Indirect materials used 84,000 Direct manufacturing labour 480,000 Indirect manufacturing labour 186,000 Property taxes on manufacturing plant building 28,800 Salespersons' company vehicle costs 12,000 Depreciation of manufacturing equipment 264,000 Depreciation of office equipment 123,600 Miscellaneous plant overhead 135,000 Plant utilities 92,400 General office expenses 305,400 Marketing distribution costs 30,000 Required: (1) Prepare a Cost of Goods Manufactured Schedule for the quarter. (12 marks) (ii) Prepare a Cost of Goods Sold Schedule for the quarter. (5 marks) A F7 Fa FS FTO F11 F1 % 5 & 7 6 C 9 8 ) O T Y U P BAC301/03 4 (b) In assembly, Hayati is paid RM20 an hour for a normal working hour and RM30 an hour for overtime. One week she worked 43 hours, which induded 3 hours of overtime. Required: (i) What is Hayati's total compensation for that week? (5 marks) (ii) What amount of compensation from that total would be reported as direct manufacturing labour? (4 marks) (iii) What amount of compensation from that total would be reported as manufacturing overhead? (4 marks) DI + a 2 A FS % 5 6 & 7 09 9 T Y P