The subjective questions are specifically designed to meet the following CLOs.

CLO1: Analyse financial statement and accounting reports

CLO2: Adopt strategic perspectives in analysing management accounting issues.

CLO3: Apply the essential concepts and principles of financial management in terms of risk and return.

CLO4: Apply financial management techniques for valuation purposes.

base on top topic please answer quastion a and b.

The following table are the actual outcome of the operation.

a. Prepare the Actual Total Manufacturing Cost of the Company.?

b. Calculate the Actual Total Variable Cost per Unit, Actual Total Fixed Overhead Cost per Unit and Actual Total Manufacturing Cost per unit and prepare a variance analysis.

uantity/Price

Unit Sales 100 units

Price 350 RM

Units to produce 120 units

Raw Materials Usage per product Cost per Unit in RM

Component 1: 35	1.00
Component 2: 20	2.00
Component 3: 10 Hours per product unit Rate RM	3.00
Direct Labour hours 5.00	6.00
Machine Hours 2.00	2.00
Variable Overhead Allocation Basis	Rate RM
Maintenance Machine hours	3.00
Cleaning Direct Labour hours	0.80
Inspection Units produced	35.00
Fixed Overheads	RM
Rent	1,200.00
Depreciation	2,000.00
Insurance	2,500.00

Production Manager 5,000.00

Selling and Administration 10,000.00