1. Spana Company has the following data:

[Syarikat Spana mempunyai data berikut:]

Table 4: Total Monthly Purchasing Budget

[Jadual 4: Jumlah Belanjawan Pembelian Bulanan]

Month	Budgeted Purchases
January	220,000
February	185,000
March	240,000
April	155,000
May	180,000

Purchases are paid as follows:

[Pembelian dibayar seperti berikut:]

• 10% in the month of purchase

[10% dalam bulan di beli]

• 60% one month after purchase

[60% sebulan selepas beli]

• 30% two months after purchase

[30% dua bulan selepas beli]

Required:

[Dikehendaki]

(i) Develop a schedule of cash disbursements for purchases for March, April and May.

[Bangunkan jadual pembayaran tunai untuk pembelian bagi Mac, April dan Mei.]

(6 Marks/ Markah)

.4/

c) NurLite Sdn. Bhd., a manufacturer of high-quality led lights has achieved steady growth over the last 5 years. Nevertheless, having intense competition has led Madam Nur, the CEO, planning an aggressive campaign next year to increase the companys present growth. The companys accountant has presented Madam Nur with the following data for the year 2020, for next years advertising campaign. [NurLite Sdn. Bhd., pengeluar lampu led berkualiti telah mencapai pertumbuhan yang stabil sejak lima tahun yang lalu. Walaupun begitu, mempunyai persaingan sengit menyebabkan Puan Nur, CEO, merancang kempen yang agresif tahun hadapan untuk meningkatkan pertumbuhan terkini syarikat. Syarikat akauntan membentangkan Puan Nur dengan data berikut bagi tahun 2020, untuk kempen pengiklanan tahun hadapan.]

Table 5: Production Costs

[Jadual 5: Kos-kos Pengeluaran ]

Variables Cost	RM
Direct labor per ledlight	9
Direct Material	5
Variable Overhead	4
Variable cost per ledlight	18
Fixed Cost
Manufacturing	25,000
Selling	40,000
Administrative	75,000
Total fixed cost	140,000
Selling price per ledlights	30
Expected sales, 2020 (25,000 ledlights)	600,000

Required:

[Dikehendaki:]

1. Solve the contribution margin per unit for a led light.

[Selesaikan margin keuntungan seunit untuk lampu led.]

(3 Marks/ Markah)

2. Solve the break-even point in the unit.

[Selesaikan titik pulang modal dalam unit.]

(3 Marks/ Markah)

3. Solve the break-even sales revenue.

[Selesaikan titik pulang modal hasil jualan.]

(3 Marks/ Markah)

.5/-

4. Solve the margin of safety in Ringgit Malaysia.

[Selesaikan margin keselamatan dalam Ringgit Malaysia.]

(3 Marks/ Markah)

5. Madam Nur believes that to attain the sales target in the year 2021, the company must incur an additional selling expenses of RM12,000 for advertising in 2021. All other costs remain constant. Estimate the break-even point in Ringgit Malaysia if the company spends additional RM12,000 in advertising.

[Madam Nur percaya bahawa untuk mencapai sasaran jualan pada tahun 2021, syarikat mesti menanggung belanja jualan tambahan RM12,000 untuk pengiklanan pada 2021. Semua kos lain adalah tetap. Anggarkan titik pulang modal dalam Ringgit Malaysia jika syarikat membelanjakan tambahan RM12,000 dalam pengiklanan.]

(8 Marks/ Markah)