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 31 st 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 )

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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 31^st 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).