Coron-A19 has two production depurtments, 1 and 2 and two ancillary Service Departments, A and B. The following costs relate to 2019. Service B RM Total Production 1 Production 2 Service A RM RM RM RM Indirect materials 380,000 245,000 135,000 Indirect labour 400,000 280,000 120,000 Machine maintenance 12,000 Depreciation on factory buildings 30,000 Factory light and heat 18,000 Factory cleaning 8,000 Factory canteen 5,600 The following information relates to the production and service departments: Volume in cubic metres Floor arca in square metres Number of employees Book value of buildings Machine hours Labour hours Total 6,000 1,000 490 600,000 50,000 60,000 Production 1 Production 2 Service A Service B 3,000 1,500 1,000 500 400 300 200 100 280 140 70 300,000 150,000 100,000 50,000 30,000 20,000 15,000 45,000 Service departments are to be transferred to the Production Departments on the following percentage basis: Production 1 Production 2 Service A 70% Service B 60% 40% 30% Job No. 650 has just been completed, the details are: Direct Materials Direct Labour Machine Hours Labour Hours Production 1 Production 2 RM 7.500 RM 4,000 3,900 2.800 120 80 SO 100 15 sty PDF MacBook Air 80 00 OG F6 %23 $ % & Service A Service B 70% 60% 30% 40% Job No. 650 has just been completed, the details are: Direct Materials Direct Labour Machine Hours Labour Hours RM RM Production 1 7,500 4,000 120 Production 2 2,800 80 The company budgets for a profit margin of 20% (Profit margin - Profit/sales x 100) Required: 3,900 50 100 (a) Prepare an overhead statement showing clearly allocations and apportionments to each department (10 marks) (b) Calculate appropriate overhead absorption rates for Production 1 & 2. (2 marks) ACC3208 (F) / Page 4 of 5 3 20 stv W POF P MacBook Air ACC3208 (1).pdf R IR TO T 1) Calculs appropriate venica supoSTORT TOUCHIT (2 marks) ACC3208 (F) / Page 4 of 5 (c) Calculate the product cost for Job No. 650. (5 marks) (d) Calculate the possible selling price for Job No. 650. (3 marks) (e) Discuss TWO (2) unfavourable impacts that may arise if Coron-A19 uses inappropriate bases in apportioning its overhead to the departments. (5 marks) Total: 25 marks Question 4 a) 3Ws Sdn Bhd uses a job-order costing system with a plantwide overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates 1354 20 atv W POF