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RPH 2021 SMK YA... [Soalan 3] (a) Fragrant Company produces young adult perfumes needs to determine if it would be cheaper to produce 100,000 bottles

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RPH 2021 SMK YA... [Soalan 3] (a) Fragrant Company produces young adult perfumes needs to determine if it would be cheaper to produce 100,000 bottles of its most popular perfume, Timmee, for sale in its college town shops or to purchase them from an outside supplier for RM25 each. Cost information on internal production includes the following: (Syarikat Fragrant menghasilkan minyak wangi dewasa muda perlu menentukan jika ia akan menjadi lebih murah menghasilkan 100,000 botol minyak wangi mereka yang paling terkenal, Timmee, untuk dijual di kedai-kedai bandar kolejnya atau membelinya daripada pembekal luar untuk RM25 setiap satu Maklumat kos pengeluaran dalaman termasuk yang berikut: Table 6: Production Costs Jadual 6: Kos-kos Pengeluaran Total Cost RM Direct materials 2,000,000 Direct labor 350,000 Variable manufacturing overhead 150,000 Variable marketing overhead 250,000 Fixed plant overhead 300,000 Total 3,050,000 Unit Cost RM 20.00 3.50 1.50 2.50 3.00 30.50 Fixed overhead will continue whether Timmee is produced internally or externally. No additional costs of purchasing will be incurred beyond the purchase price. Overhed tetap akan berterusan sama ada Timmee dihasilkan secara dalaman atau hiaran. Tiada kos. kos tambahan pembeliaan yang akan ditanggung melebihi harga belian/ Required: Dikehendaki: (i) List the alternatives for Fragrant Company Senaraikan alternatif untuk Syarikar Fragrant c/MzEyMTQzNjQxMTcz/a/MzczMzY4NDkxMzI1/details RPH 2021 SMK YA... wy (1 Marks/ Markah) List the relevant costs(s) of internal production and of external purchase. [Senaraikan kos-kos relevan pengeluaran dalaman dan pembelian luaran.) (2 Marks/ Markah) (iii) Propose an alternative that is more cost-effective decision with calculation details. (Cadangkan alternatif yang keputusanna lebih kos efektif dengan perincian pengiraan. (5 Marks/ Markah) ....3/- SULIT SULIT (BFT222) I LIT - 3 - (BFT222) iv) Assume that Fragrant's internal audit team learned through a special data analytics project that intellectual property theft is a significant threat for outsourced production. The team estimates that if Fragrant Company outsources its production, it will need to spend RM350,000 to manage intellectual property theft of its Timmee brand by competitors operating in the country where the outsourced production occurs. Propose an alternative that is more cost-effective decision with calculation details. [Andaikan bahawa pasukan audit dalaman Fragrant mempelajari melalui projek analitik data khas bahawa pencurian harta intelek merupakan ancaman besar bagi pengeluaran sumber luar. Pasukan menganggarkan bahawa jika Syarikat Fragrant mengguna sumber luar pengeluarannya, mereka perlu membelanjakan RM350,000 untuk mengurus pencurian harta intelek jenama Timmeenya oleh pesamg yang beroperasi dalam negara di mana pengeluaran sumber luar berlaku. Cadangkan alternatif yang keputusannya lebih kos efektif dengan perincian pengiraan. (5 Marks Markah)

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