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Batch Cost Ltd undertakes to supply 1,000 assemblies per month for the months of January and February 2021. Every month, a batch order is opened
Batch Cost Ltd undertakes to supply 1,000 assemblies per month for the months of January and February 2021. Every month, a batch order is opened against which Materials and Labour Cost is booked at actuals. Labourers are paid at RM 2 per hour. Overheads are levied at a rate per labour hour. The unit Selling Price is fixed at RM 15. From the following data, prepare the profit per unit of each batch order and the overall position of the order for 2,000 units. Batch Output Month Material Cost Total Labour Total OH for Hours for the the month month Labour Cost RM 2,500 RM 6,250 RM 12,000 4,000 January | 1250 units RM 3,000 4,500 RM 9000 February 1500 units RM 9000 Sicak is involved in manufacturing of motorcycle parts. Based on the following data: Material used per year 8,000 units Carrying cost RM 1 per unit Ordering cost RMIO Sicak terlibat di dalam pengeluaran alat ganti motorsikal. Berdasarkan data berikut : Bahan yang digunakan setahun 8,000 unit Kos pengendalian RM 1 per unit Kos pemesanan RMIO Report: i. Economic Order Quantity (EOQ) Kuantiti Pesanan Ekonomi (KPE) (4 marks/ ii. Total carrying costs Jumlah kos memegang/menyimpan [3 marks] iii. Total ordering costs
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