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Question 4 [Soalan 4] Annisah Furniture plans to supply tables and chairs to all the secondary schools in Selangor. In order to be competitive,
Question 4 [Soalan 4] Annisah Furniture plans to supply tables and chairs to all the secondary schools in Selangor. In order to be competitive, Annisah Furniture sets the price at RM80 for each set of table and chair. Annisah Furniture estimated the following costs for the production of the table and chair: [Annisah Furniture merancang untuk membekalkan meja dan kerusi ke semua sekolah menengah di Selangor. Dalam usaha untuk menjadi kompetitif, Annisah menetapkan harga pada RM80 untuk setiap set meja dan kerusi. Annisah Furniture menganggarkan kos berikut untuk pengeluaran meja dan kerusi:] Cost components Variable cost Administrative Cost Maintenance of factory Utility cost Production unit (maximum) *All production units have been sold Quantity RM45 per set table and chair RM8,000 per month RM1,000 per month RM800 per month 1,000 tables and chairs per month Required: [Dikehendaki:] i) Calculate the break-event point in unit and Ringgit Malaysia. [Hitungkan titik pulang modal dalam unit dan Ringgit Malaysia.] ii) iii) iv) v) Calculate the margin of safety in unit, ratio and sales revenue. [Hitungkan 'margin of safety' dalam unit, nisbah dan jualan.] (4 Marks / Markah) (6 Marks/Markah) Compute the operating income if the company estimates the break-even point is at 350 units. [Hitungkan pendapatan operasi sekiranya syarikat mengandaikan titik pulang modal adalah 350 unit.] (6 Marks / Markah) If Annisah Furniture wants to earn a monthly profit of RM3,500, compute the number of sets of tables and chairs that must be supplied to the schools. [Sekiranya Annisah Furniture ingin mendapatkan keuntungan sebanyak RM3,500, hitungkan jumlah meja dan kerusi yang perlu dibekalkan kepada sekolah-sekolah.] (5 Marks / Markah) Explore the reasons manager needs to identify the break-event point of their business. [Terangkan sebab-sebab seseorang pengurus perlu mengenalpasti titik pulang modal bagi perniagaan mereka.] (4 Marks / Markah)
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