QUESTION 1

There are three different Departments in Samsung SDI (M) - A, B & C.

Job No. 998 has been completed and the details of the actual costs incurred are as follows:

	Department A	Department B	Department C
Direct Materials	RM8,000	RM2,500	RM500
Direct Labour	RM 4,500	RM1,000	RM 1,500
Machine Hours	100	95
Labour Hours			80

(production overhead:- Department A and B used machine hours as the basis meanwhile

Department C used labour hours.)

For the year ended 2021 the following are the budgeted costs.

Overhead	Total	Department A	Department B	Department C
Rent/Rates	RM 60,000
Machine Maintenance	RM 25,000
Light/heat	RM30,000
Indirect labour	RM6,000	RM3,000	RM2,000	RM1,000
Indirect Materials	RM4,500	RM2,500	RM1,000	RM1,000