QUESTION 1

Company XYZ Sdn Bhd has two production departments; Department A and Department B. The company uses the basis direct labor hour to determine predetermine overhead rate. A total of 3 500 units were produced on Job 3113.

The following information relates to both departments for the year 2019:

	Department A	Department B
Budgeted manufacturing overhead	RM 500 000	RM 250 000
Budgeted direct labor hours	32 000	25 500
Budgeted machine hours	3 000	18 000

The company shows the following information relates to Job 3113:

Materials requisitioned RM 20 000

Direct labor cost RM 22 000

	Department A	Department B
Direct labor hours:	1 900 hours	1 100 hours
Machine hours:	1 500 hours	900 hours

Required:

Assume that, the company uses a plant-wide predetermined overhead based on direct labor hour. Calculate the total cost and the unit cost for Job 3113.