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ACC416 ASSIGNMENT 1 (15%) JANUARY 2021 A. A company which manufactures semiconductor electric circuit board has three (3) production departments: Department P, Q and R and two (2) service departments: Department XX and YY. Budgeted data for the month of August 2014 are as follows: RM Indirect materials 8,000 Electricity and water 5,000 Factory building depreciation 15,000 Depreciation of plant 24,000 Production supervisors' salaries 6,000 Departments P Q R XX YY Floor area occupied (m ) 3,000 2,500 1,000 1,000 500 Direct labour hours 2,000 1,800 1,200 Labour rates per hour (RM) 25 35 20 Plant value (RM'000) 60 40 20 Materials handlings (RM'000) 100 50 50 Machine hours 3,000 5,000 2,000 Allocated overhead (RM) 4.000 2,500 3,000 1,500 1,001 Dept. XX re-apportionment ratio 50% 25% 20% 5% Dept. YY re-apportionment ratio 25% 25% 40% 10% Required: a ) Prepare the Overhead Analysis Sheet showing the overhead cost for each department and the basis of apportionment used. (All calculation to be rounded to the nearest RM) (11 marks) b) Calculate the overhead absorption rate for each production department using the following basis: Department P direct labour hours Department Q machine hours iii. Department R direct labour costs (All calculation to be rounded to two decimal places) (3 marks) C) Calculate over or under overheads absorbed for the departments based on the following actual information: Department Department Department Q R Direct Labour hours 3,300 2,850 2,500 Machine hours 1,920 4,750 2,750 Direct labour costs RM44,970 RM37,640 RM68,500 Total Production Overhead RM74,733 RM26,090 RM54,353 (4 marks)d) Give TWO (2) situations when 'under absorption' or 'over absorption' of overheads occur. (2 marks) e) State TWO (2) reasons for calculating the pre-determined overhead rate. (2 marks) B. On 1 July 2014, Hani receive an order to produce 100 units of pots. Job No. 116 was assigned for the order. The following budgeted data is available for Job No. 116: Direct material: Direct material purchased RM7,000 Direct material from store RM1,000 Direct material returned to supplier RM500 Direct labour hours: Asssembly (RM5 per hour) 220 Finishing (RM4 per hour) 200 Direct expenses Hire of special machine RM350 Additional information 1. Overheads are absorbed 60% of direct labour cost. Administrative and selling expenses to be absorbed at 20% of production cost. WN Profit margin is 20% of the selling price. Required: Prepare the Job Cost sheet for Job No 116. (8 marks) (Total: 30 marks)