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Lecture 2 Lecture I two Bhd is a producer of gold and ilver commemorative Lazoda jobs in process during April, the minting of 1,000 gold year. A. started during March. the commemorating the invention of motion pictures, was medallions the recorded the job. Job B, an order n manufacturing costs fall the Berlin for 10.000 silver medallions commemorating Wall was started in April. You have been provided with the following extracted balances of Lazoda Bhd. Balance as at 1 April Balance as at 30 April RM Raw materials Job A 30,000 Raw materials Job B Work in process 30.000 Finished goods 72,000 10,000 49,500 Transaction during the month of April were as follows 1. On April 1, Lazoda had RM7,000 in raw materials on hand. During the month 2. the company purchased on account an additional RM60,000 in raw materials for During April, RM52,000 in raw materi use in production. These raw materials included RM50,000 of direct and RM2,000 of indirect materials. 3. In April, the employee time tickets included RM60,000 recorded for direct laborand RM15,000 for indirect labor 4. Lazado incurred the following general factory costs during April RM21,000 Utilities (heat, water and property) RM16,000 Rent on factory equipment RM3,000 Miscellaneous factory overhead costs RM400,000 Tota 5. Lazoda Bhd. recognized RM1 in accrued property taxes and that RM7,000 in prepaid insurance expired in factory buildings and equipment. equipment and 6. The company recognized RM18,000 in depreciation on factory RM7,000 in depreciation on office equipment in April and 5,000 machine- 7. During April, 10,000 machine-hours were worked on Job A hours were worked on Job B costs during 8. Lazoda Bhd. incurred RM30,000 in selling and administrative salary 9. Advertising fee was RM42,000 and that the other selling and administrative 10 expenses in April totalled RM8,000 to finished goods. the Cost of good manufactured transferred the end of 11.750 of the gold medallions in Job A were shipped to customers by month for total sales revenue of RM225,000