Unit-unit yang rosak dalam pengeluaran tidak mempunyai nilai skrap dan diperiksa dan dikesan pada tahap siap 50%. The units spoiled in production had no scrap value and were inspected and detected at the 50% stage of completion. Rekod kos menunjukkan caj berikut untuk bulan Jun Cost records showed the following charges for the month of June: Jabatan Jabatan Pemesinan/ Penamat/ Machining Finishing Department Department (RM) (RM) 240,000 88,500 140,000 141,500 Overhed kilang/Factory overhead (applied) 65,000 25,700 Bahan langsung/Direct materials Buruh langsung/Direct Labor Dikehendaki/Required: a. Sediakan laporan kos pengeluaran untuk Jun untuk ke dua-dua jabatan. (Andaikan kerosakan adalah normal dan kaedah purata wajaran digunakan.) Prepare a cost production report for June for both departments. (Assume that spoilage was normal and that weighted average method was used.) (15 markah/marks)