ACC1113/ Page 1 of 7 DIPLOMA IN BUSINESS PROGRAMME (DIB) DIPLOMA IN ENTREPRENEURSHIP PROGRAMME (DENT) DIPLOMA IN MARKETING PROGRAMME (DMKT) ACC1113: COST ACCOUNTING FINAL ALTERNATE ASSESSMENT: APRIL 2020 SESSION Instruction: Read each of the questions carefully and thoroughly before your attempts. This paper consists of TWO (2) sections. Answer all THREE (3) questions from SECTION A and all question from SECTION B in the answer booklet provided. SECTION A: (75 marks) - Answer all THREE (3) questions. Packing Question 1 Chicken Frankfurters (M) Sdn. Bhd. manufactures hot dog for its customers in Malaysia. The company operates three production departments: Grinding, Stuffing, Packing and two service departments: store and maintenance. The following are the data extracted from company's records: Factory Overheads Departments RM Indirect labour Grinding 18.600 Stuffing 14,100 25,300 Store 15,600 Maintenance 12.200 Canteen 18,100 Supervision 25,400 Production supervision 38,000 Power 12,000 Heating 15,800 Depreciation of pant 12,500 Lubricant 13,300 Direct materials 32.100 Direct labour 49,200 Additional information: Item Floor Area (Sq. m.) No. of employees Plant value ('000) Power (Kilowatts) Maintenance hours Materials requisitions Direct labour hours Machine hours Grinding 1,500 12 RM400 6,000 380 1,400 2.400 32.500 Stuffing 1,600 16 RM300 4.800 220 400 25.000 8,400 Packing 1,400 20 RM250 4,500 400 200 28,600 6,100 Store 2,500 24 RM150 400 Maintenance 1000 8 RM100 300 ACC1113/ Page 2 of 7 Additional information: (a) Because of labour shortage during MCO periods, the workers working at the production-line spent total 10% of their times to help cleaning (sanitizing) all the 5 departments. The times were spent evenly among all 5 departments. (b) The power sub-station nearby has been frequently experiencing malfunction since the beginning of MCO, it has seriously disrupted the supply of electricity in the region. The problem has increased the power consumption by 40% (extra power generators utilized), and damaged some major parts installed in the machines. The total costs of spare-part replacement carried out in the Specific Maintenance are as follows: (i) Grinding Department: RM21,000 (ii) Stuffing Department: RM22,500 (iii) Packing Department: RM6,040 (c) Due to the managers of Grinding, Stuffing and Packing have either resigned abruptly and deceased (because of severe COVID 19 infection), 50% of production supervisors' role is related to managerial tasks of each department. (d) The factory will clean thoroughly the floor of all 5 departments after production daily; the total cleaning cost amounted to RM13,000. Required: (a) Prepare an Overhead Cost Analysis sheet before the costs of the service departments have been re-apportioned to each production departments. (Round up your answers to the nearest whole number). Note: (i) You only need to complete allocation and apportionment. No re-apportionment is required. No mark will be rewarded if there is no working shown in each of your calculations. (Total: 25 marks) ACC1113/ Page 1 of 7 DIPLOMA IN BUSINESS PROGRAMME (DIB) DIPLOMA IN ENTREPRENEURSHIP PROGRAMME (DENT) DIPLOMA IN MARKETING PROGRAMME (DMKT) ACC1113: COST ACCOUNTING FINAL ALTERNATE ASSESSMENT: APRIL 2020 SESSION Instruction: Read each of the questions carefully and thoroughly before your attempts. This paper consists of TWO (2) sections. Answer all THREE (3) questions from SECTION A and all question from SECTION B in the answer booklet provided. SECTION A: (75 marks) - Answer all THREE (3) questions. Packing Question 1 Chicken Frankfurters (M) Sdn. Bhd. manufactures hot dog for its customers in Malaysia. The company operates three production departments: Grinding, Stuffing, Packing and two service departments: store and maintenance. The following are the data extracted from company's records: Factory Overheads Departments RM Indirect labour Grinding 18.600 Stuffing 14,100 25,300 Store 15,600 Maintenance 12.200 Canteen 18,100 Supervision 25,400 Production supervision 38,000 Power 12,000 Heating 15,800 Depreciation of pant 12,500 Lubricant 13,300 Direct materials 32.100 Direct labour 49,200 Additional information: Item Floor Area (Sq. m.) No. of employees Plant value ('000) Power (Kilowatts) Maintenance hours Materials requisitions Direct labour hours Machine hours Grinding 1,500 12 RM400 6,000 380 1,400 2.400 32.500 Stuffing 1,600 16 RM300 4.800 220 400 25.000 8,400 Packing 1,400 20 RM250 4,500 400 200 28,600 6,100 Store 2,500 24 RM150 400 Maintenance 1000 8 RM100 300 ACC1113/ Page 2 of 7 Additional information: (a) Because of labour shortage during MCO periods, the workers working at the production-line spent total 10% of their times to help cleaning (sanitizing) all the 5 departments. The times were spent evenly among all 5 departments. (b) The power sub-station nearby has been frequently experiencing malfunction since the beginning of MCO, it has seriously disrupted the supply of electricity in the region. The problem has increased the power consumption by 40% (extra power generators utilized), and damaged some major parts installed in the machines. The total costs of spare-part replacement carried out in the Specific Maintenance are as follows: (i) Grinding Department: RM21,000 (ii) Stuffing Department: RM22,500 (iii) Packing Department: RM6,040 (c) Due to the managers of Grinding, Stuffing and Packing have either resigned abruptly and deceased (because of severe COVID 19 infection), 50% of production supervisors' role is related to managerial tasks of each department. (d) The factory will clean thoroughly the floor of all 5 departments after production daily; the total cleaning cost amounted to RM13,000. Required: (a) Prepare an Overhead Cost Analysis sheet before the costs of the service departments have been re-apportioned to each production departments. (Round up your answers to the nearest whole number). Note: (i) You only need to complete allocation and apportionment. No re-apportionment is required. No mark will be rewarded if there is no working shown in each of your calculations. (Total: 25 marks)