(8 marks) (a) Sales Budget for the year ending Product Units sold unit selling price Total sales revenue Table Chair Total Sales for the period 7 marks (b) Production Budget for the year ending: Table Chair Sales quantity Closing stock - Opening stock Production quantity 8 marks Direct Materials Usage Budget for the year ending: Product Production Aluminium Sponge Usage/unit Total Usage Usagelunit Total Usage litres) (litres) Table Chair 7 marks (d) Direct Materials Purchase Budget for the year ending: Aluminium Sponge Usage + Closing stock Total Requirements (-) Opening stock Purchases Quantity Costite Purchases in value Total Purchase Costs The following information pertains to Martin Berhad for the year 2020: Month Sales Purchases Break-even point Selangor Pottery Bhd makes flower pots pots in Kinta Valley. The following are the budget for the next financial year 2020: Selling price per unit RM18.00 Variable cost per unit RMII Fixed maintenance cost RM35,000 Fixed factory overhead cost RM21.000 Sales 15,000 units REQUIRED: (a) Calculate break-even point in units and value. (5 marks) (b) Calculate the margin of safety in value and in units. (5 marks) (e) If there is a 25 percent increase in the fixed cost per period, what will be the new break-even point in value and units. (5 marks) (d) If there is a 25 percent increase in the selling price per unit and the fixed cost and the variable cost remains the same, what will be the new break-even point. (5 marks) Budgeted Production City Aluminium produces two products namely, Table and Chair. Planned sales for the year 2020 are as details given below: Product Units Unit selling price Budgeted Production City Aluminium produces two products namely, Table and Chair. Planned sales for the year 2020 are as details given below: Product Units Unit selling price Table 75.000 RMSO Chair 190,000 RM30 Both the products use two types of clay materials, namely Aluminium and Sponge: Aluminium costing RM0.90 per kg. Sponge costing RM1.20 per kg. Direct materials usages per unit are: Product Aluminium Sponge Table S kg per unito kg per unit Chair 4 kg per unit 3 kg per un Stocks are estimated to be: Year 2018 Finished units Direct material (litres Table Chair Aluminium Sponge Opening 5.000 6000 16.000 28,000 Closing 4.2004.800 32,000 REQUIRED: (a) Prepare the Sales Budget for Table and Chair and in total (RM). (7 marks) (b) Prepare the Production Budget in quantities for Table and Chair (8 marks) (c) Prepare the Direct Materials Usage Budget for Aluminium and Sponge in kg only. (7 marks) (d) Prepare the Purchases Budget for direct materials in kg and total value for Aluminium and Sponge. (8 marks) (a) Sales Budget for the year ending Product Units sold unit selling price Total sales revenue Table Chair Total Sales for the period 7 marks (b) Production Budget for the year ending: Table Chair Sales quantity Closing stock - Opening stock Production quantity 8 marks Direct Materials Usage Budget for the year ending: Product Production Aluminium Sponge Usage/unit Total Usage Usagelunit Total Usage litres) (litres) Table Chair 7 marks (d) Direct Materials Purchase Budget for the year ending: Aluminium Sponge Usage + Closing stock Total Requirements (-) Opening stock Purchases Quantity Costite Purchases in value Total Purchase Costs The following information pertains to Martin Berhad for the year 2020: Month Sales Purchases The following information pertains to Martin Berhad for the year 2020: Month Sales Purchases July RM270,000 RM90,000 August 220,000 80,000 September 250,000 96,000 October 280,000 110,000 November 295,000 150,000 December 260,000 140,000 Cash is collected from customers in the following manner: Month of sale 40% Month following sale 25% Two months following sale 35% 60% of purchases are paid for in cash in the month of purchase, and the balance is paid the following month. REQUIRED: a. Prepare a summary of cash collections for the 4nd quarter (10 marks) b. Prepare a summary of cash disbursements for the And quarter. (10 marks) (a) uly August September October November December July A September October November December Cash collection (b) Illy August September October November December July August September October November December Cash disbursement May Trading Sdn Bhd makes flower. The following are the budget for the next financial period: December Cash collection (b) August September October November December July Aurust September October November December Cash disbursement May Trading Sdn Bhd makes flower. The following are the budget for the next financial period: Selling price per unit RM11.50 Variable cost per unit Fixed production cost RM15,000 Fixed administration cost RM6,600 Sales 9,000 units RM7 REQUIRED: (e) Calculate break-even point in units and value. (5 marks) (1) Calculate the margin of safety in value and in units. (5 marks) (g) If there is a 18 percent increase in the fixed cost per period, what will be the new break-even point. (7 marks) (h) If there is a 18 percent increase in the selling price per unit and the fixed cost and the variable cost remains the same, what will be the new break-even point. (8 marks)