QUESTION1(30MARKS)

AquaPlusSdnBhdproducesdietingjuiceknownasDaCbthatmixesdragonfruitwithacai

berries. One bottle of DaCb uses 200 gm of dragon fruit and 300 gm of acai berries. Theproduction starts from Mixing department where dragon fruits are mixedwith some water andhoney and latersendtoFinishingdepartmentwhereacaiberriesareadded.

Thedragonfruitsarenormallyboughtinbulkandrecentreceipts,issuesandreturnsondragonfruitsforthemonth ofJune 2020are asfollows:

June	Transactions
1	Openingbalanceof400kgsvaluedatRM5each.
2	Purchased 300kgsatapriceofRM5.50 each.
10	Purchased 450kgsatapriceofRM5.25 each.
15	Issuedtoproductiondepartmenttomanufacture3,000bottlesofDaCb.
20	Purchasedanother200kgs at aprice ofRM6 each.
25	Issued600kgstoproductiondepartment.
26	Purchased another500kgs at adiscountof 5%fromthelastprice.
27	Returned100kgstosupplierduetorottenfruits.Thereturnsarerelatedtothe purchasedon 26 June2015.
28	Purchased 200kgsatapriceofRM6.20 each.
29	Issuedtoproductiondepartmenttomanufacture2,000bottlesofDaCb.
30	Physicalstocktakeidentifiedthatthereare300kgsofdragonfruitsinthestore.

Required:

Prepareastoreledger cardusingLastinFirstout(LIFO) methodandshowthevalueofclosingstockas at30 June 2020.

question 2

Murni Specialist Medical Centre is a private hospital located in Shah Alam, Selangor.Its prime objective is to provide high quality yet affordable healthcare medical servicestoitspatients.The followinginformationare thecostsincurred for themonth ofNovember2021:

	RM
Staff salaries	88,000
Nurse salary(35nurses)	1,800per nurse
Rentalofbuilding	65,250
Janitor andothersupplies	26,750
Laundrychargesforlinen	32,000
Medicines	64,000
Buildinginsurance	45,000per annum
Waterandelectricity(20%fixed)	180,000per annum
Repair andmaintenance	7,200

Required:

ComputethefollowingcostsforthemonthofNovember2021:

a. Fixed costs

b. Variable costs

(16marks)