Question
SOALAN/QUESTION 2 A. Yummy Sdn. Bhd., sebuah syarikat pengeluar coklat, mengeluarkan tiga produk berikut: Yummy Sdn. Bhd, a chocolate manufacturer, produces three products as
SOALAN/QUESTION 2 A. Yummy Sdn. Bhd., sebuah syarikat pengeluar coklat, mengeluarkan tiga produk berikut: Yummy Sdn. Bhd, a chocolate manufacturer, produces three products as follows Koko-bar coklat susu pepejal a bar of solid mild chocolate. Koki coklat susu bertelur fondant a fondant filled milk chocolate egg Koka - Biskut dan nougat berasaskan coklat a biscuit and nougat based chocolate bar Maklumat berkaitan setiap produk adalah seperti berikut Information relating to each of the products is as follows Koko Koki Koka Kos buruh langsung seunit (RM) 0.07 0.14 0.12 Direct labor cost per unit (RM) Kos bahan langsung seunit (RM) 0.17 0.19 Direct material cost per unit (RM) 0.16 Kos pengeluaran/jualan sebenar 500,000 150,000 250,000 Actual production/sales (units) Jam buruh langsung seunit 0.001 0.01 0.005 Direct labor hours per unit Jam mesin langsung seunit Direct machine hours per unit 0.01 0.04 0.02 Harga jualan seunit (RM) 0.50 0.45 0.43 Selling price per unit (RM) Overhed pengeluaran setahun RM80,000 Annual production overhead - RM80,000
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