CIA1004 SOALANIQUESTION 1 Aman Sentosa Sdn Bhd ialah sebuah syarikat perkilangan yang mengamalkan sistem pengkosan kerja. Syarikat menggunakan kadar overhed pratentu berasaskan jam mesin untuk menyerapkan overhed kilang kepada kerja-kerja. Kadar overhed pratentu semasa ialah RM15 sejam mesin yang ditentukan berdasarkan anggaran kos overhed kilang RM1,500,000 dan anggaran aktiviti pada paras 100,000 jam mesin. Ringkasan data mengenai operasi syarikat pada 30 November dan sepanjang Disember tahun semasa seperti yang ditunjukkan di bawah. Kerja no. A100, B200 dan C300 telah disiapkan sepanjang Disember. Semua kerja yang telah siap, kecuali Kerja no. B200, telah dihantar kepada pelanggan sehingga pada 31 Disember. Aman Sentosa Sdn Bhd is a manufacturing company which uses a job costing system. The company uses a predetermined overhead rate based on machine hours to apply manufacturing overhed to jobs. The current predetermined overhead rate is RM15 per machine hour which is based on estimated manufacturing overhead costs of RM1,500,000 and an estimated activity level of 100,000 machine hours. Summarized data as of November 30 and for the month of December for the current year are as shown below. Jobs A100, B200 and C300 were completed during December. All completed jobs except Job no. B200 had been delivered to customers by December 31. Inventori kerja dalam proses, 30 November Work in process inventory, November 30: No. Kerja /Job No. A100 B200 C300 D10 D11 Jumlah/Total Amaun/Amount (RM) 97,000 65,000 162,000 No. Kerja Job No Aktiviti sepanjang Disember/Activity during December. Bahan Langsung (RM) Buruh Langsung (RM) Direct Material (RM) Jam Mesin Machine Hours Direct Labor (RM) A100 2,500 5,500 500 B200 5,000 13,000 1,000 C300 26,600 27,700 1,500 D10 38,900 21,000 3,000 D11 27,000 17,800 1,000 100,000 Jumlah/Total 85,000 7,000 2/10