Hentian Sdn Bhd is a manufacturing company that manufactures and supplies circuit boards to electronic companies. The following is information about Hentian Sdn Bhd for the current year's operations ended 30 November 2020: Raw material inventory, 1/12/2019 Raw materials inventory, 11/30/2020 Raw materials Direct labour Indirect labour Shopping shrinks in value - official equipment Shopping shrinks in value - factory equipment Utility expenses (70% are factory-related) Rental expenditure (80% is for refineries) Administrative staff salary expenses Shopping shrinks in value sales commissionexpenses- official equipment Advertising spending Maintenance and repair expenses of factory facilities Work in progress, 1/12/2019 Work in progress, 11/30/2020 Inventory of ready goods, 1/12/2019 Inventory of ready goods, 11/30/2020 REQUIRED TO: RM 25,500 31,000 190,000 144,000 38,610 5,300 17,000 11,300 30,000 65,000 38,000 47,000 34,500 6,120 9,200 43,370 47,250 During the year, Hentian Sdn Bhd produced 17,000 units of circuit boards. Hentian Sdn Bhd's accounting records show that there were 1,220 units of completed goods at the beginning of the current period. At the end of the year there were 2,075 units that were not sold. Prepare income statement for Hentian Sdn Bhd for the year ended 30 November 2020 assuming the sale price is RM45 per unit. Briefly explain how management accounting assists management in planning and controlling. Pharma Business Bhd manufactures popular vitamin pills sold throughout Malaysia. The company sells on average 600,000 bottles of vitamin pills per year. Here is the financial information related to the vitamin pills: (a) (b) (c) Selling price of each bottle Cost changes per bottle Fixed cost: (d) Salary Rent of building Advertisement Shrink the value of the REQUIRED TO: equipment Others RM 1.00 0.30 50,000 32,000 100,000 32,000 66,000 What is the return point of capital vitamin pills (in bottles), and the percentage of margin of safety for the company? How many bottles of vitamin pills should the company sell for a profit of RM28,000? The vice president of marketing believes that the rm10,000 increase in advertising spending will result in a 10% increase in the number of vitamin pill bottles sold. Would you suggest adding to that advertising spend? Prove your answer. Refers to the original information. The Company is considering changes in the production process, which will reduce the variable cost per bottle by RM0.05, and will add a fixed cost of RM20,000. At the sales level of 600,000 bottles of vitamin pills, would you suggest such changes? Prove your answer.