Dellycious Foods produces 'Kueh Bakar Warisan'. Each product needs to undergo three production departments; Mixing, Baking...

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Dellycious Foods produces 'Kueh Bakar Warisan'. Each product needs to undergo three production departments; Mixing, Baking and Packaging to complete the process. Mixing and Packaging departments are machine-oriented while the Baking department is labour- oriented. The business also has two service departments which are Maintenance and Canteen to support the production process. In producing 'Kueh Bakar Warisan', among the direct material used are special wheat-flour, eggs and sugar. The indirect materials used are sesame seeds and pandan flavour. The following shows the budgeted costs for the year ended 31 December 2017: Mixing Baking Costs RM RM RM Packaging Maintenance Canteen RM Total RM RM Direct labour cost 21,000 18,000 10,000 12,000 13,000 74,000 Special wheat-flour, 34,300 - 34,300 eggs and sugar Sesame seeds and 7,400 6,350 13,750 pandan flavour Supervision cost 11,600 9,000 5,500 4,700 3,100 33,900 Repairs and 3,000 2,500 1,500 2,000 2,000 11,000 maintenance Rental of factory 4,000 8,000 6,000 1,000 1,000 20,000 building Power 5.000 Heating and lighting 2.500 Depreciation on equipment 10,000 Insurance on 1,000 equipment Additional information: Basis Mixing Baking Packaging Maintenance Canteen Total Machine hours 7,000 6,000 Floor area (feet) Direct labour hours 200 8,000 400 11,500 5,000 300 10,500 7,000 10,000 35,000 50 50 1,000 5,000 3,000 38,000 Horsepower 40 30 20 5 5 100 Equipment value (RM) Maintenance hours Number of employees 30,000 20,000 20,000 15,000 15,000 100,000 20 50 20 20 10 120 20 60 60 10 10 10 110 Dellycious Foods produces 'Kueh Bakar Warisan'. Each product needs to undergo three production departments; Mixing, Baking and Packaging to complete the process. Mixing and Packaging departments are machine-oriented while the Baking department is labour- oriented. The business also has two service departments which are Maintenance and Canteen to support the production process. In producing 'Kueh Bakar Warisan', among the direct material used are special wheat-flour, eggs and sugar. The indirect materials used are sesame seeds and pandan flavour. The following shows the budgeted costs for the year ended 31 December 2017: Mixing Baking Costs RM RM RM Packaging Maintenance Canteen RM Total RM RM Direct labour cost 21,000 18,000 10,000 12,000 13,000 74,000 Special wheat-flour, 34,300 - 34,300 eggs and sugar Sesame seeds and 7,400 6,350 13,750 pandan flavour Supervision cost 11,600 9,000 5,500 4,700 3,100 33,900 Repairs and 3,000 2,500 1,500 2,000 2,000 11,000 maintenance Rental of factory 4,000 8,000 6,000 1,000 1,000 20,000 building Power 5.000 Heating and lighting 2.500 Depreciation on equipment 10,000 Insurance on 1,000 equipment Additional information: Basis Mixing Baking Packaging Maintenance Canteen Total Machine hours 7,000 6,000 Floor area (feet) Direct labour hours 200 8,000 400 11,500 5,000 300 10,500 7,000 10,000 35,000 50 50 1,000 5,000 3,000 38,000 Horsepower 40 30 20 5 5 100 Equipment value (RM) Maintenance hours Number of employees 30,000 20,000 20,000 15,000 15,000 100,000 20 50 20 20 10 120 20 60 60 10 10 10 110