ENGLISH VERSION QUESTION 1 (20 MARKS) A, The following are several costs of Puma Enterprise, a manufacturer of vehicle's tyre Rental of factory, RM200,000 per year Electricity cost of factory, RM5,000 for the month of March Salary for factory's manager, RM7,000 per month Commission to sales person, RM10 per unit sold. Depreciation of machinery, RM12,000 per year Required: Classify each cost to fixed cost or variable cost. (5 marks) Classify each costs to product cost or period cost e (5 marks) B. The following is the information as at 31 December 2016 of Helix Enterprise) a manufacturer of vehicle's oil: RM Type of cost Beginning work in process Beginning Beginning finished goods Raw materials purchased 10,000 12,000 raw materials 14,000 100,000 50,000 Direct laboury 30,000 Manufacturing overhead Ending work in process 11,000 13,000 Ending Ending finished goods raw materials v 15,000 Required: Prepare the schedule of costs of goods manufactured/for Helix Enterprise. In the schedule, clearly show the direct material used, prime costs, total- manufacturing costs and cost of goods manufactured (6 marks) Assuming the total sales is RM300,000 and selling and administrative costs is RM73,000, prepare the income statements for the year ended 2016. (4 marks) TOTAL: 20 MARKS