please answer all the questions
en Furniture, fumitur factory in wang, manufacture quality furniture ased on customers onders. The factory THREE production departments AB and C) and TWO service department and X-Men Furniture per garanter perabat berkualitas dendak perlampen Kilang ini mempunyai TIGA (3) jabatan pengharun f. de Odia Djatus pertulmates (dan) A X 800 Y 600 Overheads Allocation a pagdyarumillan Hadgeted owerhead cos e as follow | Britain hagy lin. athiwhivit aknihi ni hilant Badgeted Costs RM 12800 Reulandais Seww deskader Machine in Water and clenty 3200 18 GO Deprecio Machine Sila - Mesin SILIT SULIT DPRSER COST AND MANAGEMENT ACCOUNTING Production supervis salaries Gail pelaporan Mance Other information Lain-lain maklumat A X Y 400 600 6.00 24 10 + 2 Floor area (m2 Kont Machine value RM 000 RO Detect labour hours Juwih long Resportimento X Agronomx Re-apport of Y 3300 IDO 1000 SO CLO2 C2 (a) Based on the information above, you are required to: Berdasarkan maklumat yang diberikan di atas, anda dikehendaki untuk: i. Determine the most suitable basis for overhead apportionment. Tentukan asas yang paling sesuai untuk mengagihkan kos overhed. [6 marks] [6 markah] ii. Explain the allocated overhead and apportioned overhead. Provide ONE (1) example for each explanation. Terangkan overhed yang diperuntukkan dan overhed yang diagihkan. Nyatakan SATU (1) contoh untuk setiap penerangan. [4 marks) [4 markah] SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 CLO2 C3 (b) Prepare an overhead analysis statement showing allocation, apportionment and re-apportionment of the overheads (round up the figure). Sediakan penyata analisa overhed dengan menunjukkan overhed yang diperuntukkan, overhed yang diagihkan dan agihan semula overhed (bundarkan jawapan anda) [40 marks) [40 markah] QUESTION SOALAN X-Men Furniture, a furniture factory located in Rawang, manufacture quality furniture hased on customers" orden. The factory THREE production departments (A, B and C) and TWO (2) service departments (X and Y) X-Mer Furniture bilang perabot di mang mengeluarkan perala perator bmi Ardal Klong TIGA (3) Autosan pergeluaran 1. B dan OM DUA jaan perkhidmatan dan ) X Y A B Overheads Allocation 2800 1700 Coordiperuntukkan Hudgeted overhead costs as follow Bolanimaux Lepidos unerhed adalah seperw berikur. Budgeted Costs CRM 12800 Rentales Swatar Machine inance www me Water and electricity 3200 Depreciation Machine IN 000 SULIT SULIT DPASIG COST AND MANAGEMENT ACCOUNTING 1 24000 Production salaries Gapper Maintenance Pensam 9000 Other information Lain-lain umat A Y 5 1800 C 100 X 600 10 Flest area (2) Kelas Machine value RM000) MRI Direct labore Jan Borular Re-portamento X 3200 1800 1000 SOM 2596 Re-apportement of Y 20. 30 son (6) Swiss Garden Resort in Kuantan have 1,000 rooms. In September, October and November 2019, the room occupancy was 90%, 80% and 75%. The operation cost calculated for a month (30 days) was RM220,000. Calculate the cost per occupied room for September, October and November 2019? Swiss Garden Resort di Kuantan mempunyai 1000 bilik. Pada September, Oktober dan November 2019, kadar penginapan bilik adalah 90%, 80% dan 75%. Kos operasi bagi sebulan (30 hari) adalah RM 220 000. Berapakah kos penginapan bilik bagi bulan September, Oktober dan November 2019? [15 marks] [15 markah] 5 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I A transport company has a fleet of three trucks with 10 tonnes capacity each, delivering in different directions to transport customer's goods. The trucks run loaded with goods and return empty. The distance traveled, number of trips made and the load carried per day by each truck are as follow: 25 00 Sebuah syarikat pengangkutan memiliki 3 lori yang mempunyai muatan 10 tan bagi setiap penghantaran barangan pelanggan yang berbeza laluan. Dalam setiap penghantaran, lori akan membawa muatan penuh semasa penghantaran dan muatan kosong apabila pulang dari penghantaran. Berikut adalah jumlah jarak perjalanan, bilangan perjalanan dan muatan setiap hari bagi setiap lori: Truck No. One-way distance/km Perjalanan sehala /km No. lori No. of trips per day/Bilangan perjalanan sehari Load carried per trip / day tonnes Muatan satu perjalanan/huritan 6 1 16 4 2 40 2 9 3 30 3 8 The following are the details of expenses for the year: Berikut adalah senarai belanja bagi setahun 1. Diesel RM 10 per litre. Each litre gives 4 km per litre of diesel on an average. Diesel RM 10 per liter. Setiap liter memberikan 4 km penggunaan diesel secara purata 2. Driver's salary RM 2000 per month Gaji pemandu adalah RM 2000 sebulan, 3. License and taxes RM 5000 per annum per truck. Lesen dan cukai adalah RM 5000 setahun bagi satu lori 4. Insurance RM 5000 per annum for the three vehicles. Insuran adalah RM 5000 setahun bagi ketiga-tiga lori. 5. Purchase price per truck RM 300 000. Life span 10 years. Scrap value at the end of life span is RM 10 000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 Harga pembelian setiap lori adalah RM 300.000. Tempoh hayat 10 tahun. Nilai sisa adalah RM 10 000. 6. Oil and sundries RM 25 per 100 km. Minyak dan belanja am adalah RM 25 per 100 km. 7. Maintenance cost RM 0.29 per km. Kos penyelenggaraan adalah RM 0.29 per km. 8. General overhead RM 11 084 per annum. Overhead am adalah RM II 084 setahun. 9. The vehicles operate 24 days per month on an average. Setiap kenderaan beroperasi 24 hari sebulan secara purata. Illustrate an Annual Cost Statement covering the fleet of the vehicles and calculate the cost per km Tunjukkan lemara Kos Tahunan hagi ketiga-tiga kenderaan dan kirkan ku per km. (b) Swiss Garden Resort in Kuantan have 1,000 rooms. In September, October and November 2019, the room occupancy was 90%, 80% and 75%. The operation cost calculated for a month (30 days) was RM220,000. Calculate the cost per occupied room for September, October and November 2019? Swiss Garden Resort di Kuantan mempunyai 1000 bilik. Pada September, Oktober dan November 2019, kadar penginapan bilik adalah 90%, 80% dan 75%. Kos operasi bagi sebulan (30 hari) adalah RM 220 000. Berapakah kos penginapan bilik bagi bulan September, Oktober dan November 2019? [15 marks] [15 markah] 5 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I A transport company has a fleet of three trucks with 10 tonnes capacity cach, delivering in different directions to transport customer's goods. The trucks run loaded with goods and return empty. The distance traveled. number of trips made and the load earned per day by each truck are as follow Sebuah syarikat pengangkutan memiliki 3 lori yang mempunyai muatan 10 tan bagi setiap penghantaran barangan pelanggan yang berbeza laluan. Dalam setiap penghantaran, lori akan membawa muatan penuh semasa penghantaran dan muatan kosong apabila pulang dari penghantaran. Berikut adalah jumlah jarak perjalanan, bilangan perjalanan dan muatan setiap hari bagi setiap lori: Truck No. One-way distance/km Perjalanan sehala /km No. of trips per day/ Bilangan No, lori perjalanan sehari Load carried per trip/ day tonnes Muatan satu perjalanan/ hari tan 6 1 16 4 2 40 2 9 3 30 3 8 The following are the details of expenses for the year: Berikut adalah senarai belanja bagi setahun: 1. Diesel RM 10 per litre. Each litre gives 4 km per litre of diesel on an average. Diesel RM 10 per liter. Setiap liter memberikan 4 km penggunaan diesel secara purata 2. Driver's salary RM 2000 per month Gaji pemandu adalah RM 2000 sebulan. 3. License and taxes RM 5000 per annum per truck. Lesen dan caku adalah RM 5000 setahui bagi salut lor. Insurance RM 5000 per annum for the three vehicle 5. Purchase price per truck RM 300 000. Life span 10 years. Scrap value at the end of life span is RM 10 000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 Harga pembelian setiap lori adalah RM 300 000. Tempoh hayat 10 tahun. Nilai sisa adalah RM 10 000. 6. Oil and sundries RM 25 per 100 km. Minyak dan belanja am adalah RM 25 per 100 km. 7. Maintenance cost RM 0.29 per km. Kos penyelenggaraan adalah RM 0.29 per km. 8. General overhead RM 11 084 per annum. Overhead am adalah RM 17084 setahun. 9. The vehicles operate 24 days per month on an average. Setiap kenderaan beroperasi 24 hari sebulan secara purata Illustrate an Annual Cost Statement covering the fleet of three vehicles and calculate the cost per km. Tunjukkan Pemata Kos Tahunan bagi ketiga-tiga kenderaan dan kirakan kos per ko en Furniture, fumitur factory in wang, manufacture quality furniture ased on customers onders. The factory THREE production departments AB and C) and TWO service department and X-Men Furniture per garanter perabat berkualitas dendak perlampen Kilang ini mempunyai TIGA (3) jabatan pengharun f. de Odia Djatus pertulmates (dan) A X 800 Y 600 Overheads Allocation a pagdyarumillan Hadgeted owerhead cos e as follow | Britain hagy lin. athiwhivit aknihi ni hilant Badgeted Costs RM 12800 Reulandais Seww deskader Machine in Water and clenty 3200 18 GO Deprecio Machine Sila - Mesin SILIT SULIT DPRSER COST AND MANAGEMENT ACCOUNTING Production supervis salaries Gail pelaporan Mance Other information Lain-lain maklumat A X Y 400 600 6.00 24 10 + 2 Floor area (m2 Kont Machine value RM 000 RO Detect labour hours Juwih long Resportimento X Agronomx Re-apport of Y 3300 IDO 1000 SO CLO2 C2 (a) Based on the information above, you are required to: Berdasarkan maklumat yang diberikan di atas, anda dikehendaki untuk: i. Determine the most suitable basis for overhead apportionment. Tentukan asas yang paling sesuai untuk mengagihkan kos overhed. [6 marks] [6 markah] ii. Explain the allocated overhead and apportioned overhead. Provide ONE (1) example for each explanation. Terangkan overhed yang diperuntukkan dan overhed yang diagihkan. Nyatakan SATU (1) contoh untuk setiap penerangan. [4 marks) [4 markah] SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 CLO2 C3 (b) Prepare an overhead analysis statement showing allocation, apportionment and re-apportionment of the overheads (round up the figure). Sediakan penyata analisa overhed dengan menunjukkan overhed yang diperuntukkan, overhed yang diagihkan dan agihan semula overhed (bundarkan jawapan anda) [40 marks) [40 markah] QUESTION SOALAN X-Men Furniture, a furniture factory located in Rawang, manufacture quality furniture hased on customers" orden. The factory THREE production departments (A, B and C) and TWO (2) service departments (X and Y) X-Mer Furniture bilang perabot di mang mengeluarkan perala perator bmi Ardal Klong TIGA (3) Autosan pergeluaran 1. B dan OM DUA jaan perkhidmatan dan ) X Y A B Overheads Allocation 2800 1700 Coordiperuntukkan Hudgeted overhead costs as follow Bolanimaux Lepidos unerhed adalah seperw berikur. Budgeted Costs CRM 12800 Rentales Swatar Machine inance www me Water and electricity 3200 Depreciation Machine IN 000 SULIT SULIT DPASIG COST AND MANAGEMENT ACCOUNTING 1 24000 Production salaries Gapper Maintenance Pensam 9000 Other information Lain-lain umat A Y 5 1800 C 100 X 600 10 Flest area (2) Kelas Machine value RM000) MRI Direct labore Jan Borular Re-portamento X 3200 1800 1000 SOM 2596 Re-apportement of Y 20. 30 son (6) Swiss Garden Resort in Kuantan have 1,000 rooms. In September, October and November 2019, the room occupancy was 90%, 80% and 75%. The operation cost calculated for a month (30 days) was RM220,000. Calculate the cost per occupied room for September, October and November 2019? Swiss Garden Resort di Kuantan mempunyai 1000 bilik. Pada September, Oktober dan November 2019, kadar penginapan bilik adalah 90%, 80% dan 75%. Kos operasi bagi sebulan (30 hari) adalah RM 220 000. Berapakah kos penginapan bilik bagi bulan September, Oktober dan November 2019? [15 marks] [15 markah] 5 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I A transport company has a fleet of three trucks with 10 tonnes capacity each, delivering in different directions to transport customer's goods. The trucks run loaded with goods and return empty. The distance traveled, number of trips made and the load carried per day by each truck are as follow: 25 00 Sebuah syarikat pengangkutan memiliki 3 lori yang mempunyai muatan 10 tan bagi setiap penghantaran barangan pelanggan yang berbeza laluan. Dalam setiap penghantaran, lori akan membawa muatan penuh semasa penghantaran dan muatan kosong apabila pulang dari penghantaran. Berikut adalah jumlah jarak perjalanan, bilangan perjalanan dan muatan setiap hari bagi setiap lori: Truck No. One-way distance/km Perjalanan sehala /km No. lori No. of trips per day/Bilangan perjalanan sehari Load carried per trip / day tonnes Muatan satu perjalanan/huritan 6 1 16 4 2 40 2 9 3 30 3 8 The following are the details of expenses for the year: Berikut adalah senarai belanja bagi setahun 1. Diesel RM 10 per litre. Each litre gives 4 km per litre of diesel on an average. Diesel RM 10 per liter. Setiap liter memberikan 4 km penggunaan diesel secara purata 2. Driver's salary RM 2000 per month Gaji pemandu adalah RM 2000 sebulan, 3. License and taxes RM 5000 per annum per truck. Lesen dan cukai adalah RM 5000 setahun bagi satu lori 4. Insurance RM 5000 per annum for the three vehicles. Insuran adalah RM 5000 setahun bagi ketiga-tiga lori. 5. Purchase price per truck RM 300 000. Life span 10 years. Scrap value at the end of life span is RM 10 000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 Harga pembelian setiap lori adalah RM 300.000. Tempoh hayat 10 tahun. Nilai sisa adalah RM 10 000. 6. Oil and sundries RM 25 per 100 km. Minyak dan belanja am adalah RM 25 per 100 km. 7. Maintenance cost RM 0.29 per km. Kos penyelenggaraan adalah RM 0.29 per km. 8. General overhead RM 11 084 per annum. Overhead am adalah RM II 084 setahun. 9. The vehicles operate 24 days per month on an average. Setiap kenderaan beroperasi 24 hari sebulan secara purata. Illustrate an Annual Cost Statement covering the fleet of the vehicles and calculate the cost per km Tunjukkan lemara Kos Tahunan hagi ketiga-tiga kenderaan dan kirkan ku per km. (b) Swiss Garden Resort in Kuantan have 1,000 rooms. In September, October and November 2019, the room occupancy was 90%, 80% and 75%. The operation cost calculated for a month (30 days) was RM220,000. Calculate the cost per occupied room for September, October and November 2019? Swiss Garden Resort di Kuantan mempunyai 1000 bilik. Pada September, Oktober dan November 2019, kadar penginapan bilik adalah 90%, 80% dan 75%. Kos operasi bagi sebulan (30 hari) adalah RM 220 000. Berapakah kos penginapan bilik bagi bulan September, Oktober dan November 2019? [15 marks] [15 markah] 5 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I A transport company has a fleet of three trucks with 10 tonnes capacity cach, delivering in different directions to transport customer's goods. The trucks run loaded with goods and return empty. The distance traveled. number of trips made and the load earned per day by each truck are as follow Sebuah syarikat pengangkutan memiliki 3 lori yang mempunyai muatan 10 tan bagi setiap penghantaran barangan pelanggan yang berbeza laluan. Dalam setiap penghantaran, lori akan membawa muatan penuh semasa penghantaran dan muatan kosong apabila pulang dari penghantaran. Berikut adalah jumlah jarak perjalanan, bilangan perjalanan dan muatan setiap hari bagi setiap lori: Truck No. One-way distance/km Perjalanan sehala /km No. of trips per day/ Bilangan No, lori perjalanan sehari Load carried per trip/ day tonnes Muatan satu perjalanan/ hari tan 6 1 16 4 2 40 2 9 3 30 3 8 The following are the details of expenses for the year: Berikut adalah senarai belanja bagi setahun: 1. Diesel RM 10 per litre. Each litre gives 4 km per litre of diesel on an average. Diesel RM 10 per liter. Setiap liter memberikan 4 km penggunaan diesel secara purata 2. Driver's salary RM 2000 per month Gaji pemandu adalah RM 2000 sebulan. 3. License and taxes RM 5000 per annum per truck. Lesen dan caku adalah RM 5000 setahui bagi salut lor. Insurance RM 5000 per annum for the three vehicle 5. Purchase price per truck RM 300 000. Life span 10 years. Scrap value at the end of life span is RM 10 000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING 1 Harga pembelian setiap lori adalah RM 300 000. Tempoh hayat 10 tahun. Nilai sisa adalah RM 10 000. 6. Oil and sundries RM 25 per 100 km. Minyak dan belanja am adalah RM 25 per 100 km. 7. Maintenance cost RM 0.29 per km. Kos penyelenggaraan adalah RM 0.29 per km. 8. General overhead RM 11 084 per annum. Overhead am adalah RM 17084 setahun. 9. The vehicles operate 24 days per month on an average. Setiap kenderaan beroperasi 24 hari sebulan secara purata Illustrate an Annual Cost Statement covering the fleet of three vehicles and calculate the cost per km. Tunjukkan Pemata Kos Tahunan bagi ketiga-tiga kenderaan dan kirakan kos per ko
