(b) Tania Company manufactures watches. A national sporting goods chain recently submitted a special order for 4,000 sport watches. Tania was not operating at capacity and could use the extra business. Unfortunately, the order's offering price of RM17 per watch was below the cost to produce the watches. The controller did not agree to take a loss on the deal. However, the personnel manager argued in favor of accepting the order even though a loss would be incurred: it would avoid the problems of layoff and would help maintain the community image of the company. The following information is the full cost to produce a sport watch: [Syarikat Tania mengeluarkan jam-jam tangan. Rangkaian barangan sukan kebangsaan baru-baru ini telah menghantar tempahan khas untuk 4,000 jam tangan sukan. Tania tidak beroperasi pada kapasiti dan boleh menggunakan perniagaan tambahan. Malangnya, harga tawaran tempahan RM17 bagi setiap jam adalah di bawah kos untuk menghasilkan jam. Pengawal tidak bersetuju untuk mengambil kerugian pada perjanjian itu. Walau bagaimanapun, pengurus kakitangan mempertikaikan untuk menerima tempahan itu walaupun kerugian akan ditanggung: ia akan mengelakkan masalah pemberhentian dan akan membantu mengekalkan imej komuniti syarikat. Maklumat berikut adalah kos penuh untuk menghasilkan jam tangan sukan:] Table 6: Production Costs [Jadual 6: Kos-kos Pengeluaran] Details Unit Cost RM Direct materials 5.50 Direct labor 5.00 Variable overhead 3.25 Fixed overhead 2.50 Total 17.25 No variable selling or administrative expenses would be associated with the order. [Tiada belanja jualan dan pentadbiran berubah akan dikaitkan dengan tempahan.] Required: [Dikehendaki:] (i) List the relevant costs of the two alternatives of the special order. [Senarai kos-kos relevan dua alternatif tempahan khas.] (2 Marks/ Markah) Propose whether operating income increase or decrease if the order is accepted with calculation details. Cadang sama ada pendapatan operasi meningkat atau menurun jika tempahan diterima dengan perincian pengiraan.] (4 Marks/ Markah) ....4/ SULIT SULIT (SMP22203) - 4- (c) During the most recent year, Papasab Company had the following data: [Pada tahun terakhir, Syarikat Papasab mempunyai data berikut:] Table 7: Production Costs Jadual 7: Kos-kos Pengeluaran] Details Chocolate Butter Cake Cake Units produced 20,000 40,000 Units sold (RM40 per unit) 10.300 38.700 RM RM Selling price 10.00 35.00 Variable costs per unit: Direct materials 10.00 10.95 Direct labor 7.00 3.75 Variable overhead 4.00 2.65 Selling expense 2.00 Fixed costs: Fixed overhead per unit produced 5.00 2.50 Fixed selling and administrative 135,000 275,500 Required: [Dikehendaki:] (i) Calculate the unit cost for the chocolate cake and butter cake using the variable costing method and absorption costing method. Kirakan kos unit untuk kek coklat dan kek mentega menggunakan kaedah pengekosan boleh ubah dan kaedah pengekosan serapan.] (4 Marks/ Markah) (ii) Solve operating income using variable costing. [Selesaikan pendapatan operasi menggunakan pengekosan boleh ubah.]