SOALAN/QUESTION 3 Doremi Sdn Bhd mengeluar sejenis produk.Operasinya adalah proses yang berterusan di dalam dua jabatan Pemesinan dan Penamat. Dalam setiap proses pengeluaran, bahan langsung ditambah kepada produk di setiap jabatan pada awal proses tanpa meningkatkan bilangan unit yang dihasilkan. Doremi Sdn Bhd manufactures a single product. Its operations are a continuous process carried on in two departments - Machining and Finishing. In each production process, direct materials are added to the product in each department at the beginning of the process without increasing the number of units produced. Bagi bulan Jun 2019, rekod syarikat menunjukkan statistik pengeluaran ini: For the month of June 2019, company records indicated these production statistics: Jabatan Jabatan Pemesinan/ Penamat/ Machining Finishing Department Department 0 0 Unit dalam proses 1 Jun 2019 Units in process, June 1, 2019 Unit dipindah daripada jabatan terdahulu Units transferred from the preceding department 0 60,000 Unit mula dalam pengeluaran/Units started in production 80,000 0 Unit siap dan dipindah keluar Units completed and transferred out 60,000 50,000 Unit dalam proses 30 Jun 2019 20,000 8,000 Units in process, June 30, 2019 0 2,000 Unit rosak dalam pengeluaran/Units spoiled in production Peratusan siap unit dalam proses pada 30 Jun 2019 Percentage of completion of units in process at June 30, 2019: Bahan langsung/Direct materials Buruh langsung/Direct labor Overhed kilang/Factory overhead 100% 100% 50% 70% 50% 70% 5/9