QUESTION 2 SOALAN 2 (a)) Las THREE (3) unit of cost in serie industry Senarai TIGA (3) kos unit dalam industri perkhidmatan mark [3 markah] (i) State TWO ) characteristic of service conting Nyatakan DUA (2) ciri penglown perkhidmatan 2 marks markah) () Swiss Garden Resort in Kuantan have 1,000 room to September October and November 2019, the room occupancy was 90, 80% and 75%. The operation cout calculated for a month(30 days) was RM220,000. Calculate the cost per occupied room for September October and November 2017 Swiss Garden Resort di Kota 1000 Pale Sker, Oktober dan November 2019, kalar penginapan bilik adalah 735 Kos operasi lagi Schule (30 hari) adalah RM 220.000 Berapa kepimpe o lup olan September, Oordon November 2010 [15 mars [15 markah SULIT SULIT DPASON COST AND MANAGEMENT ACCOUNTING! A transport company has a fleet of three trucks with 10 es capacity cach, delivering in different directions to transport customer's goods. The tracks a loaded with poods and retum empty. The distance traveled, number of trips make and the lead carried per day by cach truck re as follow Schak syarikat pemangkutan miliki 3 loro 10 gr setiap penghantaran barangan pelanggan yang berbeda. Dalam setiap penghantar, for akan membuat pemul mese grondine must kanong apabila perlang dari penghantaran. Berikut adalah jarak perjaliman Mlawan perjalanan dan hari lagi setiap Truck No No, lo One-way distance km No. of trips per Lead camed per Perjalanan sehal day Bilar daytonnes perjal Mustan perjalanan harian 16 4 1 9 2 5 40 30 3 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 10000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I 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 11 084 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 three vehicles and calculate the cost per km. Tunjukkan Penyata Kos Tahunan bagi ketiga-tiga kenderaan dan kirakan kos per km. [30 marks] [30 markah) QUESTION SOALAN X-Men, ami factylowed in water for Monte The fictwy THREE (1) de dep. und TWO sed XdY) Men Furniture och inte din yung mga peraler per le prime per il TICA (3) Mtan pregler A. de Cid DUA 2X) A Y X NO 1700 1200 CA Ortodon perum Here comes follows Neljaplashda Budgeted Cat RM Red Machine 6000 3200 Water and elect Airdi Depreciate Machine SM IN 000 SULIT MILIT DPANOR CONT AND MANAGEMENT ACCOUNTING Podati per stan Gluman Malene w 9000 Ottimi 15 X Y C 600 000 100 Hook () X Machine vald RM 800 RADO Direct labore 10 IM 2N Rex Alam Keppar 201 150 QUESTION 2 SOALAN 2 (a)) Las THREE (3) unit of cost in serie industry Senarai TIGA (3) kos unit dalam industri perkhidmatan mark [3 markah] (i) State TWO ) characteristic of service conting Nyatakan DUA (2) ciri penglown perkhidmatan 2 marks markah) () Swiss Garden Resort in Kuantan have 1,000 room to September October and November 2019, the room occupancy was 90, 80% and 75%. The operation cout calculated for a month(30 days) was RM220,000. Calculate the cost per occupied room for September October and November 2017 Swiss Garden Resort di Kota 1000 Pale Sker, Oktober dan November 2019, kalar penginapan bilik adalah 735 Kos operasi lagi Schule (30 hari) adalah RM 220.000 Berapa kepimpe o lup olan September, Oordon November 2010 [15 mars [15 markah SULIT SULIT DPASON COST AND MANAGEMENT ACCOUNTING! A transport company has a fleet of three trucks with 10 es capacity cach, delivering in different directions to transport customer's goods. The tracks a loaded with poods and retum empty. The distance traveled, number of trips make and the lead carried per day by cach truck re as follow Schak syarikat pemangkutan miliki 3 loro 10 gr setiap penghantaran barangan pelanggan yang berbeda. Dalam setiap penghantar, for akan membuat pemul mese grondine must kanong apabila perlang dari penghantaran. Berikut adalah jarak perjaliman Mlawan perjalanan dan hari lagi setiap Truck No No, lo One-way distance km No. of trips per Lead camed per Perjalanan sehal day Bilar daytonnes perjal Mustan perjalanan harian 16 4 1 9 2 5 40 30 3 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 10000 6 SULIT SULIT DPA5023: COST AND MANAGEMENT ACCOUNTING I 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 11 084 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 three vehicles and calculate the cost per km. Tunjukkan Penyata Kos Tahunan bagi ketiga-tiga kenderaan dan kirakan kos per km. [30 marks] [30 markah) QUESTION SOALAN X-Men, ami factylowed in water for Monte The fictwy THREE (1) de dep. und TWO sed XdY) Men Furniture och inte din yung mga peraler per le prime per il TICA (3) Mtan pregler A. de Cid DUA 2X) A Y X NO 1700 1200 CA Ortodon perum Here comes follows Neljaplashda Budgeted Cat RM Red Machine 6000 3200 Water and elect Airdi Depreciate Machine SM IN 000 SULIT MILIT DPANOR CONT AND MANAGEMENT ACCOUNTING Podati per stan Gluman Malene w 9000 Ottimi 15 X Y C 600 000 100 Hook () X Machine vald RM 800 RADO Direct labore 10 IM 2N Rex Alam Keppar 201 150