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Triump Sdn Bhd, a clothing factory in Klang, has been in operation for ten years. This company divides department into Design Department, Sewing Department, and

Triump Sdn Bhd, a clothing factory in Klang, has been in operation for ten years. This company

divides department into Design Department, Sewing Department, and Quality Department as

the production process and the Support Department, which offers help to the production

departments.Page 2 of 10

The following information was obtained from Triump Sdn Bhd for the year ended 30 Jun 2020:

Overhead

Total (RM)

Lighting

40,000

Factory Rental

80,000

Insurance of machines

60,000

Depreciation of machines

30,000

Cleaning

8,000

Security

9000

Building maintenance

5,000

Utilities

16,200

Additional information:

Basis / Department

Design

Sewing

Decoration &

Quality

Support

Kilowatt

240

400

200

160

Value of machines

30,000

66,000

24,000

0

Floor area

20

40

25

15

No. of employees

8

22

14

6

Maintenance hours

20

60

20

0

Based on the information given, PREPARE the Overhead Analysis Sheet for the year ended

30 June 2020. Reapportionment the overhead in service departments to production departments

(using secondary distribution). (Round off your overhead analysis rate to two decimal places

and your total amount to the nearest RM).

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