Question 2 Copper, an exclusive and elegant western restaurant located in Kuala Lumpur provides excellent dining experience daily for the walk-in guests and hosts sumptuous wedding banquet only for its Diamond-Circle VIP members. The following information is provided by restaurant: RM (i) Basic salary paid to chefs who were sent for monthly training. 44,400 Overtime premium paid to waiters during daily peak meal hours. 7,200 (iii) Allowance paid to restaurant supervisors who helped out at kitchen 8.600 during wedding banquet. (iv) Part-time wages paid to maintenance workers who service 6,300 refrigerators and air conditioners in the dining hall. (v) Shift allowance paid to junior chefs signed up for night shift 18,200 voluntarily. (vi) Basic salary paid to the restaurant managers. 45,000 (vii) Salary and allowance paid to the teams of interior decorators who 177,500 choose the themes and decoration once every quarter for the dining hall. (viii) Basic salaries paid to cook helps who worked overtime. 33,600 (ix) Overtime premium paid to chefs who work for wedding banquet. 13,600 Basic salary and allowance paid to stuff who carried out food 18,200 delivery. (xi) Basic salary paid to the cashiers. 34,300 (xii) Fees paid to consultants for the wedding banquet. 26,500 xiii) Overtime premium paid to chefs who work to recover dishes due to 8,300 sudden barbecue grills failure. (xiv) Salary and allowance were paid to both part-time Masters of 42,600 Ceremonies (MC) and live bands. (XV) Basic wages paid to valet. 9,200 (xvi) Basic salary paid to front desk receptionists. 22,000 (xvii) Basic wages paid to cleaners who clean up the restaurant. 21,300 (xviii) Tips paid to waiters by diners 3,890 (xix) Basic salary paid to the Master chefs who supervise the head chefs. 487,460 (xx) Fees paid to guest chefs who create new dishes. 17,320 Additional information: (i) Half of total monthly training hours will spend on designing new dishes for wedding banquet. (ii) 70% of the night shift is needed to prepare the dishes for the wedding banquet. (iii) The interior decorators normally spend 60% of their times on setting up the dining hall for wedding banquets. (iv) MC and live-band spends 40% of their times performing for the wedding banquets and remaining times for daily dining service respectively. (v) Cleaners normally spend 30% of their times to help cleaning up the restaurant for the wedding banquets. (vi) Master chefs spend approximately 80% of their times to help the head chefs to cook the dishes served in the wedding banquet (vii) Stuff, performing food delivery service, receives additional allowance RM12.900 from the guests of wedding banquets. Required: (a) Calculate the total of direct labour costs for the wedding banquet. (13 marks) (b) A manufacturing company has determined to venture into the garment industry, a labor- intensive industry. Required: Recommend to management a type of remuneration method that will provide TWO (2) advantages to improve the mental health (from cost accounting perspective) and productivity of direct labour, and impose TWO (2) potential challenges. (12 marks) (Total: 25 marks) Question 2 Copper, an exclusive and elegant western restaurant located in Kuala Lumpur provides excellent dining experience daily for the walk-in guests and hosts sumptuous wedding banquet only for its Diamond-Circle VIP members. The following information is provided by restaurant: RM (i) Basic salary paid to chefs who were sent for monthly training. 44,400 Overtime premium paid to waiters during daily peak meal hours. 7,200 (iii) Allowance paid to restaurant supervisors who helped out at kitchen 8.600 during wedding banquet. (iv) Part-time wages paid to maintenance workers who service 6,300 refrigerators and air conditioners in the dining hall. (v) Shift allowance paid to junior chefs signed up for night shift 18,200 voluntarily. (vi) Basic salary paid to the restaurant managers. 45,000 (vii) Salary and allowance paid to the teams of interior decorators who 177,500 choose the themes and decoration once every quarter for the dining hall. (viii) Basic salaries paid to cook helps who worked overtime. 33,600 (ix) Overtime premium paid to chefs who work for wedding banquet. 13,600 Basic salary and allowance paid to stuff who carried out food 18,200 delivery. (xi) Basic salary paid to the cashiers. 34,300 (xii) Fees paid to consultants for the wedding banquet. 26,500 xiii) Overtime premium paid to chefs who work to recover dishes due to 8,300 sudden barbecue grills failure. (xiv) Salary and allowance were paid to both part-time Masters of 42,600 Ceremonies (MC) and live bands. (XV) Basic wages paid to valet. 9,200 (xvi) Basic salary paid to front desk receptionists. 22,000 (xvii) Basic wages paid to cleaners who clean up the restaurant. 21,300 (xviii) Tips paid to waiters by diners 3,890 (xix) Basic salary paid to the Master chefs who supervise the head chefs. 487,460 (xx) Fees paid to guest chefs who create new dishes. 17,320 Additional information: (i) Half of total monthly training hours will spend on designing new dishes for wedding banquet. (ii) 70% of the night shift is needed to prepare the dishes for the wedding banquet. (iii) The interior decorators normally spend 60% of their times on setting up the dining hall for wedding banquets. (iv) MC and live-band spends 40% of their times performing for the wedding banquets and remaining times for daily dining service respectively. (v) Cleaners normally spend 30% of their times to help cleaning up the restaurant for the wedding banquets. (vi) Master chefs spend approximately 80% of their times to help the head chefs to cook the dishes served in the wedding banquet (vii) Stuff, performing food delivery service, receives additional allowance RM12.900 from the guests of wedding banquets. Required: (a) Calculate the total of direct labour costs for the wedding banquet. (13 marks) (b) A manufacturing company has determined to venture into the garment industry, a labor- intensive industry. Required: Recommend to management a type of remuneration method that will provide TWO (2) advantages to improve the mental health (from cost accounting perspective) and productivity of direct labour, and impose TWO (2) potential challenges. (12 marks) (Total: 25 marks)
