NOMBOR/ NUMBER ITEM/ AMOUN/ ITEM AMOUNT 1. Bahan Langsung yang Digunakan/ RM26,000 Raw Materials Used 2. 3. 5. S 9 7. 8. Buruh Langsung/ Direct Labour RM34,000 Jumlah kos pembuatan/ RM124,000 Total manufacturing costs Inventori kerja dalam proses, 1 Jan/ RM21,500 Work-in-process inventory, Jan. 1 Kos Barangan Dikilang/ Cost of Goods Manufactured RM120,000 Kos barangan tersedia untuk dijual/ RM200,000 Cost of goods available for sale Inventori barang siap, 31 Dis/ Finished goods inventory, Dec. 31 Pendapatan jualan/ RM65,000 RM330,000 Sales revenue 69 9. Perbelanjaan penjualan dan pentadbiran/ RM130,000 10. Selling and administrative expenses Perbelanjaan cukai pendapatan/ Income tax expense Dikehendaki / Required: RM18,500 Kira yang berikut/ Compute the following: i. Overhead perkilangan/ Manufacturing overhead (4 markah/marks) ii. Inventori kerja dalam proses, 12/31/ Work-in-process inventory, 12/31 (4 markah/marks) iii. Inventori barang siap, 1/1/Finished goods inventory, 1/1 (2 markah/marks) iv. Kos barangan yang dijual/ Cost of goods sold (2 markah/marks) v. Margin kasar/ Gross margin (2 markah/marks) vi. Pendapatan bersih/ Net income (2 markah/marks)