Question
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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