Question
Standford Manufacturer telah menyediakan maklumat berikut untuk bulan Mac 2020. ( Standford Manufacturer has prepared the following information for the month of March 2020) :
Standford Manufacturer telah menyediakan maklumat berikut untuk bulan Mac 2020. (Standford Manufacturer has prepared the following information for the month of March 2020) :
Stanford Manufacturer
Akaun Barang dikilang bagi bulan berakhir 31 Mac, 2020
(Manufacturing Accounts for the month ended 31st March, 2020)
|
| RM | RM |
| Bahan langsung (Direct materials) |
|
|
| Inventori awal- bahan mentah (Beginning inventory-raw material),1/3/2020 | 22000 |
|
| Tambah: Belian- bahan mentah (Add: Purchases-raw material) | 76,000 |
|
| Bahan mentah sedia untuk digunakan (Raw materials available for use) | 98000 |
|
| Tolak: Inventori akhir (Deduct: Ending inventory- raw materials), 31/3/2020 | (33,000) |
|
| Bahan langsung yang digunakan dalam pengilangan (Direct materials used in production) |
| 65,000 |
| Buruh langsung (Direct labour) |
| 42,000 |
| Overhead pengilangan (Manufacturing overhead) |
| 77,000 |
| Jumlah kos pengilangan (Total manufacturing costs) |
| 184,000 |
| Tambah: Inventori awal- kerja dalam proses (KDP) (Add: Beginning inventory-work in process (WIP)),1/3/2020 |
| 15,000 |
|
|
| 199,000 |
| Tolak: Inventori akhir KDP (Less: Ending inventory- WIP), 31/3/2020 |
| (23,000) |
| Kos barang dikilang (Cost of goods manufactured) |
| 176,000 |
Maklumat tambahan (Additional information):
| Akaun (Accounts) | (RM) |
| Jualan (Sales) | 280,000 |
| Belanja Jualan (Selling Expenses) | 20,000 |
| Belanja Pentadbiran (Administrative Expenses) | 35,000 |
| Inventori awal-barang siap (Beginning inventory-finished goods), 1/3/2020 | 52,000 |
| Inventori akhir-barang siap (Ending inventory-finished goods), 31/3/2020 | 43,000 |
Dikehendaki (Required):
(a) Tentukan kos barang dijual untuk bulan Mac, 2020. (Determine cost of goods sold for the month of March, 2020)
(4 markah/ marks)
(b) Sediakan penyata untung atau rugi (penyata pendapatan) untuk bulan Mac, 2020. (Prepare a statement of profit or loss (income statement) for the month of March, 2020).
(4 markah/ marks)
(c) Kos tempoh adalah sebahagian daripada kos produk. Adakah anda bersetuju? Jelaskan secara ringkas kenapa anda bersetuju/ tidak bersetuju. (Period cost is part of the product cost". Do you agree ? Briefly explain why you agree/ disagree).
Step by Step Solution
There are 3 Steps involved in it
Step: 1
Get Instant Access with AI-Powered Solutions
See step-by-step solutions with expert insights and AI powered tools for academic success
Step: 2
Step: 3
Ace Your Homework with AI
Get the answers you need in no time with our AI-driven, step-by-step assistance
Get Started