Question 42 - 49 is a continuous questions and based on the scenario. Al-Ghazi & Co is an audit firm located at Pekan Pahang. Al-Ghazi & Co pays Siti Aafiyah RM24,000 per month for her salary. Siti Aafiyah work 8 hours per day from Monday till Friday (5 days per week). Assume 1 year comprises of 54 weeks and average weeks per month is 4.5 weeks. In total, Al-Ghazi's budgets 10,000 direct labour hours per year for all staffs. Al- Ghazi estimated total indirect costs are RM300,000 with the base rate of direct labour hour. Selling & Administration costs is estimate at 15% from the total direct and indirect costs. The company set 15% mark up based on overall costs. 42. What is the hourly cost of Siti Aafiyah's work to Al-Ghazi & Co.? A. RM 331.33 B. RM 313.33 c. RM 133.33 D. RM 113.33 43. What direct labour cost would be traced to client 457 if Siti Aafiyah works 1 week (5 days) to prepare client 457's financial statements? A. RM 3,333.33 B. RM 5,333.33 C. RM 3,533.33 D. RM 3,363.33 44. What is the Al-Ghazi's indirect cost allocate rate? A. RM 10.00 B. RM 20.00 C. RM 30.00 D. RM 40.00 45. How much indirect costs will be allocated to client 457? A. RM 1,200.00 B. RM 2,200.00 C. RM 3,300.00 D. RM 4,400.00 46. How much the total direct and indirect cost for client 457? A. RM 3,356.33 B. RM 3,563.33 C. RM 5,633.33 D. RM 6,533.33 47. How much is the selling and administration cost for Client 457? A. RM 980.00 B. RM 970.00 C. RM 950.00 D. RM990.00 11/12 48. How much is the overall cost charge to client 457? A. RM 7.513.33 B. RM 8,513.33 c. RM 9,513.33 D. RM 6,513.33