BBAP2103/MAY10/F‐RR 

PART A / BAHAGIAN A

ESSAY QUESTION / SOALAN ESEI

INSTRUCTIONS / ARAHAN

Part A contains THREE questions. Answer TWO ONLY.

Bahagian A mengandungi TIGA soalan. Jawab DUA SAHAJA.

QUESTION / SOALAN 1 Marks / Markah

a) Discuss the important features of both job order costing and process costing
system.
(6)

b) Differentiate between equivalent unit and physical unit.

(2)

c) Ketumbar Trading supplies product KK for Bandar Rempah. On 1 April 2010,

inventory of 8,500 units have been completed for direct material. However, only a
quarter (1/4) has been completed for conversion cost. During that period, 130,500
units of product KK have been completed and transferred out. The total inventory
at the end of April 2010 includes 30,000 units that have been 100% completed for
direct material. However, only three quarters (3/4) of conversion cost have been
completed. The cost of direct material and conversion cost are as follows:
Direct material Conversion cost Total
(RM) (RM) (RM)
Work in process, beginning 40,000 25,000 65,000
Current cost 40,250 112,700 152,950

Based on the above information, prepare a production report for Ketumbar

Trading using the Weighted Average method.
(12)
(Total / Jumlah : 20)

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a) Bincangkan ciri penting kedua-dua sistem berkenaan pengekosan tempahan kerja dan
pengekosan proses.

b) Bezakan antara unit setara dan unit fizikal.

c) Ketumbar Trading membekalkan produk KK bagi Bandar Rempah. Pada 1 April 2010,
inventori sebanyak 8,500 unit telah disiapkan bagi bahan langsung. Namun, hanya satu
perempat (1/4) sahaja yang telah siap bagi kos penukaran. Sepanjang tempoh berkenaan,
130,500 unit produk KK telah disiapkan dan dipindah keluar. Jumlah inventori pada akhir
April 2010 merangkumi 30,000 unit yang telah 100% siap bagi bahan langsung. Namun,
hanya tiga perempat (3/4) kos penukaran telah siap. Kos bahan langsung dan kos
penukaran adalah seperti berikut:

Bahan langsung Kos penukaran Jumlah

(RM) (RM) (RM)
Kerja dalam proses, awal 40,000 25,000 65,000
Kos semasa 40,250 112,700 152,950

Berdasarkan maklumat di atas, sediakan laporan pengeluaran bagi Ketumbar Trading

menggunakan kaedah Purata Berwajaran.

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QUESTION / SOALAN 2 Marks / Markah

a) The following is a standard cost card of Lawang Sdn. Bhd. for the month of
January 2010.

Standard costs / unit : RM

Direct materials 48kg @RM3.10/kg 148.80
Direct labour 10 hrs @RM5.40/hour 54.00

Actual result :
Production 220 units
Direct material purchases 10,500 kg at a cost of RM34,650
Wages paid (1,920 hours) RM10,944
Inventory of direct material used 10,620kg

Provide the formulae and calculate the following variances. Determine whether the
variance is Favourable (F) or Unfavourable (U):

i) direct material price variance;

(3)
ii) quantity of direct material variance;
(3)
iii) direct labour rate variance; and
(3)
iv) direct labour efficiency variance.
(3)

b) Explain the meaning of ideal standard. Provide three situations in which ideal
standard can be achieved.
(4)
c) “Standard costing is extremely useful for the purpose of product costing.”
Discuss the statement above.

(4)
(Total / Jumlah : 20)

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a) Berikut merupakan kos kad piawai bagi Lawang Sdn. Bhd. bagi bulan Januari 2010.

Kos piawai / unit : RM

Bahan langsung 48kg @RM3.10/kg 148.80
Buruh langsung 10 jam @ RM5.40/jam 54.00

Keputusan sebenar :
Pengeluaran 220 unit
Pembelian bahan langsung 10,500 kg pada kos RM34,650
Upah dibayar (1,920 jam) RM10,944
Inventori bahan langsung yang digunakan 10,620kg

Berikan rumus dan kirakan varians berikut. Tentukan sama ada varians berkenaan
Memuaskan (M) atau Tidak Memuaskan (TM):

i) varians harga bahan langsung;

ii) varians kuantiti bahan langsung;
iii) varians kadar buruh langsung;
iv) varians kecekapan buruh langsung; dan

b) Terangkan maksud piawai ideal. Berikan tiga situasi yang mana piawai ideal dapat
dicapai.

c) “Pengekosan piawai amat berguna bagi tujuan pengekosan produk.”

Bincangkan penyataan di atas.

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QUESTION / SOALAN 3 Marks / Markah

Kleener produces Bersih, a washing powder, which is sold at RM47 per unit. Its
variable cost per unit is RM12. During the month of March 2010, a total of 2,100 units
of Bersih have been produced and sold.

Below is the cost information of its fixed costs for that particular month:
RM
Workers’ salaries 23,100
Utilities 34,500
Rental of machine 10,370

Based on the above information, you are required to answer the following questions:

a) Explain the meaning of contribution margin and determine the contribution margin
per unit for Bersih.
(2)
b) Calculate the following for Bersih in unit and RM:
i) break even point; and
(3)
ii) margin of safety.
(3)
c) The management of Kleener plans to achieve a target profit of RM54,530 for the
month of June 2010. Determine the total unit of Bersih that needs to be sold in order
to achieve the management’s target.
(2)
d) The marketing manager proposed to change its packaging as the company’s support
for the ‘Save the Planet’ campaign. If the proposal is accepted by the management,
the company estimated that the variable cost per unit will increase by 25% and the
rental of machine will decrease by RM3,970. Calculate the new break even point for
Bersih in unit and RM.
(6)
e) Provide two ways in which cost-volume-profit analysis can be useful to Kleener’s
management.
(4)
(Total / Jumlah: 20)

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Kleener terlibat dalam menghasilkan serbuk pencuci, Bersih yang dijual pada harga RM47
seunit. Kos berubah seunitnya adalah RM12. Sepanjang bulan Mac 2010, sejumlah 2,100 unit
Bersih telah dihasilkan dan dijual.

Berikut merupakan maklumat kos tetapnya bagi bulan berkenaan:

RM
Gaji pekerja 23,100
Utiliti 34,500
Sewa mesin 10,370

Berdasarkan maklumat di atas, anda dikehendaki menjawab soalan berikut:

a) Terangkan maksud margin sumbangan dan tentukan margin sumbangan seunit bagi
Bersih.

b) Kirakan yang berikut bagi Bersih dalam unit dan RM:

i) titik pulang modal; dan
ii) margin keselamatan.

c) Pihak pengurusan Kleener bercadang untuk mencapai sasaran keuntungan sebanyak

RM54,530 bagi bulan Jun 2010. Tentukan jumlah unit Bersih yang perlu dijual bagi
mencapai sasaran pihak pengurusan berkenaan.

d) Pengurus pemasaran mencadangkan untuk menukarkan pembungkusan Bersih sebagai

sokongan syarikat bagi kempen ‘Selamatkan Planet’. Sekiranya cadangan berkenaan
diterima oleh pihak pengurusan, syarikat menganggarkan kos berubah seunit akan
meningkat sebanyak 25% dan sewa mesin akan berkurang sebanyak RM3,970. Kirakan
titik pulang modal baru bagi Bersih dalam unit dan RM.

e) Beri dua cara bagaimana analisis kos-volum-untung boleh membantu pihak pengurusan
Kleener.

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PART B / BAHAGIAN B

ESSAY QUESTION / SOALAN ESEI

INSTRUCTIONS / ARAHAN

Part B contains TWO questions. Answer ONE ONLY.

Bahagian B mengandungi DUA soalan. Jawab SATU SAHAJA.

QUESTION / SOALAN 1 Marks / Markah

Molek Sdn. Bhd. has an annual production capacity of 5,000 pairs of school uniforms.
Below is the information on its budgeted operating results for the year 2009:

RM RM
Sales (3,600 pairs @ RM25) 90,000
Variable costs:
Manufacturing 43,200
Selling 14,400 57,600
Contribution margin 32,400

Fixed costs:
Manufacturing 10,100
Selling and administrative 11,200 21,300
Operating income 11,100

The company has received a special order from a customer to buy 410 pairs of the
school uniform at RM22 per pair. All fixed costs would remain within the relevant
range. Variable selling costs on the special order is the same as variable selling costs for
regular orders.

a) Determine the effect of accepting the special order on the operating income of
Molek Sdn. Bhd. Show your complete workings.
(8)
b) Determine whether Molek Sdn. Bhd. should accept the special order. Provide a
reason to support your recommendation.
(2)

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c) Discuss three qualitative factors that need be considered by Molek Sdn. Bhd. in
making the decision whether to accept or reject the special order.
(6)

d) Assume that Molek Sdn. Bhd is offered a special order for 1,400 pairs of the
uniforms. Explain two types of relevant cost in deciding whether to accept or
reject the special order.
(4)
(Total / Jumlah: 20)

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Molek Sdn. Bhd. mempunyai kapasiti pengeluaran tahunan sebanyak 5,000 pasang pakaian
sekolah. Berikut merupakan maklumat bagi belanjawan keputusan operasinya bagi tahun
2009:

RM RM
Jualan (3,600 pasang @ RM25) 90,000
Kos berubah:
Pengeluaran 43,200
Jualan 14,400 57,600
Margin sumbangan 32,400

Kos tetap:
Pengeluaran 10,100
Jualan dan pentadbiran 11,200 21,300
Perolehan operasi 11,100

Syarikat menerima tempahan khas daripada pelanggan untuk membeli 410 pasang pakaian
sekolah pada harga RM22 sepasang. Semua kos tetap akan kekal dalam tempoh yang relevan.
Kos jualan berubah pada tempahan khas sama seperti tempahan biasa.

a) Tentukan kesan menerima tempahan khas terhadap perolehan operasi bagi Molek Sdn.
Bhd. Tunjukkan jalan kerja yang lengkap.

b) Tentukan sama ada Molek Sdn. Bhd. patut menerima pesanan khas berkenaan. Berikan
satu sebab bagi menyokong cadangan anda.

c) Bincangkan tiga faktor kualitatif yang perlu dipertimbangkan oleh Molek Sdn. Bhd.
dalam membuat keputusan sama ada menerima atau menolak pesanan khas berkenaan.

d) Andaikan Molek Sdn. Bhd ditawarkan pesanan khas untuk 1,400 pasang pakaian
sekolah. Terangkan dua jenis kos relevan dalam membuat keputusan sama ada
menerima atau menolak pesanan khas berkenaan.

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BBAP2103/MAY10/F‐RR 

QUESTION / SOALAN 2 Marks / Markah

Jintan Sdn. Bhd. has requested a RM40,000, 90-day loan from Bank A in order to meet
its cash requirements. The loan officer has requested the company to prepare a cash
budget for the third quarter of the year 2009. The relevant information provided are as
follows:

i) On 1 July 2009, the beginning of the third quarter, the company will have a cash
balance of RM44,500.

ii) Actual sales for the last two months and budgeted sales for the third quarter are
as follows (all sales are on credit):

Month RM
May (actual) 250,000
June (actual) 300,000
July (budgeted) 400,000
August (budgeted) 600,000
September (budgeted) 320,000

Past record shows that 25% of a month’s sales are collected in the month of sale,
70% in the month following sale, and 3% in the second month following sale.
The remainder is uncollectible.

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iii) Budgeted purchases and budgeted expenses for the third quarter are given
below:
July (RM) August (RM) September (RM)
Purchases 240,000 350,000 175,000
Salaries 45,000 50,000 40,000
Advertising 130,000 145,000 80,000
Rental payments 9,000 9,000 9,000
Depreciation 10,000 10,000 10,000

Purchases are paid in full during the month following purchases. Accounts
payable for purchases on 30 June 2009, which will be paid during July, is
totaling to RM180,000.

iv) Equipment costing RM10,000 will be purchased by cash during the month of
July.

v) In preparing the cash budget, it is assumed that the loan of RM40,000 will be
made in July and repaid in the month of September. Interest on the loan will
amount to RM1,200.

Based on the above information, answer the following questions:

a) Prepare a schedule of expected cash collections for the months of July, August, and
September 2009.
(4.5)

b) Prepare a cash budget for the months of July and August 2009.
(9.5)

c) Discuss how budget preparation can assist the management of Jintan Sdn. Bhd.

(6)

(Total / Jumlah: 20)

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Jintan Sdn. Bhd. telah memohon RM40,000, 90-hari pinjaman daripada Bank A untuk
memenuhi keperluan tunainya. Pegawai pinjaman telah syarikat menyediakan belanjawan
tunai untuk suku ketiga bagi tahun 2009. Maklumat berkaitan yang diberikan adalah seperti
berikut:

i) Pada 1 Julai 2009, permulaan suku ketiga, syarikat akan mempunyai baki tunai
sebanyak RM44,500.

ii) Jualan sebenar untuk dua bulan terakhir dan anggaran jualan bagi suku ketiga adalah
seperti berikut: (semua jualan adalah kredit):

Bulan RM
Mei (sebenar) 250,000
Jun (sebenar) 300,000
Julai (anggaran) 400,000
Ogos (anggaran) 600,000
September (anggaran) 320,000

Pengalaman lepas menunjukkan sebanyak 25% daripada jualan bulanan dikutip dalam
bulan jualan, 70% dikutip dalam satu bulan selepas jualan dan 3% dikutip dua bulan
selepas jualan. Selebihnya tidak dapat dikutip.

iii) Anggaran belian dan perbelanjaan bagi suku ketiga diberi seperti berikut:
Julai (RM) Ogos (RM) September (RM)
Pembelian 240,000 350,000 175,000
Gaji 45,000 50,000 40,000
Pengiklanan 130,000 145,000 80,000
Bayaran sewa 9,000 9,000 9,000
Susut nilai 10,000 10,000 10,000

Pembelian dibayar penuh satu bulan selepas belian. Akaun belum bayar bagi
pembelian pada 30 Jun 2009, yang akan dibayar dalam bulan Julai, berjumlah
RM180,000.

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iv) Peralatan berjumlah RM10,000 akan dibeli secara tunai dalam bulan Julai.

v) Semasa menyediakan belanjawan tunai, adalah dianggap pinjaman sebanyak

RM40,000 akan dibuat dalam bulan Julai dan dibayar balik dalam bulan September.
Faedah ke atas pinjaman berkenaan berjumlah RM1,200.

Berdasarkan maklumat di atas, jawab soalan berikut:

a) Sediakan jadual anggaran kutipan tunai bagi bulan Julai, Ogos, dan September 2009.

b) Sediakan belanjawan tunai bagi bulan Julai dan Ogos 2009.

c) Bincangkan bagaimana penyediaan belanjawan boleh membantu pihak pengurusan

Jintan Sdn. Bhd.

END OF QUESTION PAPER/ KERTAS SOALAN TAMAT

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