SOALAN 3

QUESTION 3

Aniq Sdn Bhd mengendalikan sistem pengekosan standard untuk produk tunggalnya dan semua inventori dikekalkan pada kos standard. Dalam satu tempoh, butiran berikut telah direkodkan.

Tiada kerja pembukaan dan penutupan sedang dijalankan. Kos standard untukproduk ialah:

Aniq Sdn Bhd operates a standard costing system for its single product and all inventories aremaintained at standard cost. During a period, the following details were recorded.

There was no opening and closing work in progress. The standard costfor the product was:

	RM per unit
Materials (8kg at RM5 per kg)	40
Labour (6 hours at RM8 per hour)	48
Fixed production overheads	25
	113

The standard unit rate for overheads is based on budgeted production of 2,600 units for the period.

	RM
Purchase of materials on credit (19,748kg)	118,488
Wages paid (14,100 hours)	101,520
Fixed production overheads paid	72,490
Material issues to production (at standard cost)	106,075

2,700 units were completed during the period. Sales variances areas follows.

	RM per unit
Sales price variance	RM 4,167 (A)
Sales volume profit variance	RM 27,500 (A)

Isikan jawapan di dalam kotak yang berwarna kelabu dalam penyata operasi untuk mengira keuntunganstandard daripada jualan sebenar dan keuntungan sebenar. Pilih A untuk menandakan tidakmenguntungkan dan F untuk menandakan menguntungkan.

Fill in the answers in the gray boxes in the operating statement to calculate the standard profit fromactual sales and the actual profit. Select A to denote adverse and F to denote favourable.

	RM		RM
Budgeted profit			210,000
Sales volume profit variance				A/F
Standard profit from actual sales

Variances
Sales price		A/F
Material price		A/F
Material usage	1,925	A/F
Labour rate	11,280	A/F
Labour efficiency		A/F
Fixed overhead expenditure		A/F
Fixed overhead volume		A/F
				A/F
Actual profit

(27 markah/ marks)