BBAP2103 (SAMPLE 3)

PART A / BAHAGIAN A

INSTRUCTIONS / ARAHAN

Part A contains FIVE questions. Answer ALL.

Bahagian A mengandungi LIMA soalan. Jawab SEMUA.

QUESTION / SOALAN Marks / Markah

1. Explain two main features of process costing.

Terangkan dua ciri utama pengekosan proses.

(4)

2. Explain what is meant by the margin of safety in cost-volume-profit analysis and why this
information is important to the management of a company.

Terangkan apa yang dimaksudkan dengan margin keselamatan dalam analisis kos volum-untung
dan mengapa maklumat ini penting kepada pengurusan sesebuah syarikat.
(4)

3. Describe the difference between an operating budget and a financial budget.

Huraikan perbezaan antara belanjawan kendalian dan belanjawan kewangan.

(4)

4. Explain why ideal standard costs are not widely used among companies.

Terangkan mengapa kos piawai ideal tidak digunakan dengan meluas di kalangan syarikat.
(4)

5. Identify the steps that need to be taken in decision making.

Kenal pastikan langkah-langkah yang perlu diambil dalam pembuatan keputusan.

(4)

1
 BBAP2103 (SAMPLE 3)

PART B / BAHAGIAN B

INSTRUCTIONS / ARAHAN

Part B contains THREE questions. Answer TWO ONLY.

Bahagian B mengandungi TIGA soalan. Jawab DUA SAHAJA.

QUESTION / SOALAN 1 Marks / Markah

UTC Bhd. manufactures quality health products. The ingredients are combined in the mixing
department and transferred to its packaging department.

The following information pertains to the mixing department for the month of June:
Units (Gallons)
Work in process, June 1
(100% complete materials,
75% complete labour and overhead) 10,000

Started during June 50,000

Work in process, June 30

(100% complete materials,
50% complete labour and overhead) 8,000

The costs in work in process at June 1 in the mixing department were as follows:
Mixing
Department
Work in process, June 1:
Materials RM15,000
Direct labour 20,000
Manufacturing overhead 17,600
Total costs RM52,600

The costs added by the mixing department during the month of June were as follows:
Mixing
Department
Materials RM 90,000
Direct labour 120,000
Manufacturing overhead 100,000
Total costs added RM310,000

Required:

a) Prepare a physical flow (quantity) schedule for the mixing department for June. (5)

b) Using the weighted average method, determine the equivalent units of production for
materials and conversion costs for the mixing department for June. (4)

c) Using the weighted average method, determine the cost per equivalent unit of production for
materials and conversion costs for the mixing department for June. (6)

d) Using the weighted average method, determine the cost of goods transferred out and the cost
of ending work in process for the mixing department. (5)
(Total / Jumlah: 20)

2
 BBAP2103 (SAMPLE 3)

UTC Bhd. Mengeluarkan produk kesihatan bermutu. Bahan-bahan digabungkan di jabatan campuran
dan dipindah ke jabatan pembungkusannya.
Maklumat berikut adalah berkaitan dengan jabatan campuran untuk bulan Jun:

Unit (gelen)
Kerja dalam proses, Jun 1
(100% siap untuk bahan,
75% siap untuk buruh dan overhed) 10,000

Bermula pada Jun 50,000

Kerja dalam proses, Jun 30

(100% siap untuk bahan,
50% siap untuk buruh dan overhed) 8,000

Kos kerja dalam proses pada Jun 1 di jabatan campuran adalah berikut:
Jabatan
Campuran
Kerja dalam proses, Jun 1:
Bahan RM15,000
Buruh langsung 20,000
Overhed perkilangan 17,600
Jumlah kos RM52,600

Kos-kos yang ditambah oleh jabatan campuran pada bulan Jun adalah berikut:
Jabatan
campuran
Bahan RM 90,000
Buruh langsung 120,000
Overhed perkilangan 100,000
Jumlah kos ditambah RM310,000

Dikehendaki:

a) Sediakan satu jadual aliran fizikal (kuantiti) untuk jabatan campuran bagi Jun.

b) Dengan menggunakan kaedah purata berwajaran, tentukan unit pengeluaran setara untuk
bahan dan kos menukar bagi jabatan campuran bagi Jun.

c) Dengan menggunakan kaedah purata berwajaran, tentukan kos seunit pengeluaran setara untuk
bahan dan kos menukar bagi jabatan campuran bagi Jun.

d) Dengan menggunakan kaedah purata berwajaran, tentukan kos barang dipindah keluar dan kos
kerja dalam proses akhir bagi jabatan campuran.

3
 BBAP2103 (SAMPLE 3)

QUESTION / SOALAN 2 Marks / Markah

KBJ Bhd. has prepared the following standards for one of its products:

STANDARD VARIABLE COST CARD

ONE UNIT OF PRODUCT

Direct materials: 6 yards x RM4.50 per yard RM27.00

Direct labour: 2.5 hours x RM5 per hour 12.50
Variable overhead: 2.5 hours x RM4 per hour 10.00
Total standard variable cost per unit RM49.50

The company records materials price variances at the time of purchase.

The following activities occurred during the month of April:

Materials purchased 14,000 yards costing RM57,750

Materials used 12,500 yards
Units produced 2,000 units
Direct labour 4,500 hours costing RM24,300

Required:

a) Calculate the materials price variance and indicate whether it is favourable or unfavourable.
(4)
b) Calculate the materials quantity variance and indicate whether it is favourable or
unfavourable.
(4)
c) Explain who is responsible for the material quantity variance and what are the possible causes
of this unfavourable variance.
(4)
d) Calculate the labour rate variance and indicate whether it is favourable or unfavourable
(4)
e) Calculate the labour efficiency variance and indicate whether it is favourable or unfavourable.
(4)
(Total / Jumlah: 20)

4
 BBAP2103 (SAMPLE 3)

KBJ Bhd. telah menyedia piawai-piawai berikut untuk salah satu keluarannya:

KAD KOS BERUBAH PIAWAI

SEUNIT KELUARAN

Bahan langsung: 6 ela x RM4.50 per ela RM27.00

Buruh langsung: 2.5 jam x RM5 per jam 12.50
Overhed berubah: 2.5 jam x RM4 per jam 10.00
Jumlah kos berubah piawai seunit RM49.50

Syarikat berkenaan merekod varians harga bahan pada masa membeli.

Berikut ialah kegiatan-kegiatan yang berlaku pada bulan April:
Bahan dibeli 14,000 ela berkos RM57,750
Bahan digunakan 12,500 ela
Unit dikeluarkan 2,000 unit
Buruh langsung 4,500 jam berkos RM24,300

Dikehendaki:

a) Kirakan varians harga bahan dan nyatakan sama ada ianya memuaskan atau tak memuaskan.

b) Kirakan varians kuantiti bahan dan nyatakan sama ada ianya memuaskan atau tak memuaskan.

c) Terangkan siapakah yang bertanggungjawab untuk varians kuantiti bahan dan apakah punca-
punca kemungkinan yang menyebabkan varians yang tak memuaskan ini.

d) Kirakan varians kadar buruh dan nyatakan sama ada ianya memuaskan atau tak memuaskan.

e) Kirakan varians kecekapan buruh dan nyatakan sama ada ianya memuaskan atau tak
memuaskan.

5
 BBAP2103 (SAMPLE 3)

QUESTION / SOALAN 3 Marks / Markah

ADTECH Company manufactures office chairs. Budgeted sales for the first four months of the year
are as follows:
Budgeted Sales (Units)
January 320
February 280
March 340
April 240

Each office chair requires 15 square feet of oak, at a cost of RM20 per square foot.

The company wants to maintain an inventory of office chairs equal to 20 percent of the following
month's sales. At the beginning of the year, 40 office chairs are on hand.

Assume the company maintains an inventory of oak equal to 10 percent of the next month's
needs. At the beginning of the year, 500 square feet of oak are on hand. Inventory of oak at March
31 is estimated to be 400 square feet.

Required:

a) Prepare a production budget in units, for January, February and March.

(5)

b) Prepare a direct materials purchases budget in ringgit (RM), for January, February and March.
(9)

c) Discuss how budgets can be used as communication and resource allocation tools in an
organisation.
(6)
(Total / Jumlah: 20)

6
 BBAP2103 (SAMPLE 3)

Syarikat ADTECH membuat kerusi pejabat. Jualan dibelanjawankan bagi empat bulan pertama tahun
berkenaan adalah seperti berikut:

Jualan dibelanjawankan (Unit)

Januari 320
Februari 280
Mac 340
April 240

Setiap kerusi pejabat memerlukan 15 kaki persegi oak, pada kos RM20 setiap kaki persegi.

Syarikat ingin mengekalkan inventori kerusi pejabat sama dengan 20 peratus jualan bulanan
berikutan. Pada permulaan tahun berkenaan, 40 buah kerusi pejabat ada dalam tangan.

Andaikan syarikat mengekalkan inventori oak sama dengan 10 peratus keperluan bulan depan. Pada
permulaan tahun, 500 kaki persegi oak ada dalam tangan. Inventori oak pada Mac 31 dianggarkan
sebanyak 400 kaki persegi.

Dikehendaki:

a) Sediakan satu belanjawan pengeluaran dalam unit, untuk Januari, Februari dan Mac.

b) Sediakan satu belanjawan belian bahan langsung dalam ringgit (RM), untuk Januari, Februari dan
Mac.

c) Bincangkan bagaimana belanjawan boleh digunakan sebagai alat komunikasi dan alat
pembahagian sumber dalam sesebuah organisasi.

7
 BBAP2103 (SAMPLE 3)

PART C / BAHAGIAN C

INSTRUCTIONS / ARAHAN

Part C contains TWO questions. Answer ONE ONLY.

Bahagian C mengandungi DUA soalan. Jawab SATU SAHAJA.

QUESTION / SOALAN 1 Marks / Markah

AMB Bhd. prepared the following income statement using a contribution margin approach:

AMB BHD.
PROJECTED INCOME STATEMENT
FOR THE CURRENT YEAR ENDING DECEMBER 31
Sales RM750,000

Less variable costs:

Variable manufacturing costs RM280,000
Variable selling costs 120,000
Total variable costs 400,000
Contribution margin RM350,000

Less fixed costs:

Fixed manufacturing costs RM130,000
Fixed selling and administrative costs 80,000
Total fixed costs 210,000
Operating income RM140,000

The projected income statement was based on sales of 100,000 units. AMB Bhd. has the capacity
to produce 120,000 units during the year.

Required:

a) Determine the break-even point in units.

(5)

b) Determine the margin of safety for the company in units.

(4)

c) The sales manager believes the company could increase sales by 8,000 units if advertising
expenditures were increased by RM22,000. Determine the effect on income if the company
increases advertising expenditures.
(6)

d) How much is the maximum amount the company could pay for advertising if the advertising
would increase sales by 8,000 units?
(5)
(Total / Jumlah: 20)

8
 BBAP2103 (SAMPLE 3)

AMB Bhd. menyedia penyata pendapatan berikut menggunakan kaedah margin sumbangan:

AMB BHD.
PENYATA PENDAPATAN TERUNJUR
UNTUK TAHUN BERAKHIR DISEMBER 31
Jualan RM750,000

Tolak kos berubah:

Kos perkilangan berubah RM280,000
Kos jualan berubah 120,000
Jumlah kos berubah 400,000
Margin sumbangan RM350,000

Tolak kos tetap:

Kos perkilangan tetap RM130,000
Kos jualan dan pentadbiran tetap 80,000
Jumlah kos tetap 210,000
Pendapatan kendalian RM140,000

Penyata pendapatan terunjur adalah berdasarkan pada 100,000 unit jualan. AMB Bhd.
mempunyai kapasiti mengeluarkan 120,000 unit pada tahun itu.

Dikehendaki:

a) Tentukan titik pulang modal dalam unit.

b) Tentukan margin keselamatan untuk syarikat dalam unit.

c) Pengurus jualan yakin syarikat boleh menambahkan jualan sebanyak 8,000 unit jika
perbelanjaan pengiklanan dinaikkan sebanyak RM22,000. Tentukan kesan kepada
pendapatan jika syarikat menaikkan perbelanjaan pengiklanan.

d) Berapakah amaun maksimum syarikat boleh bayar untuk pengiklanannya jika pengiklanan
itu akan menambahkan jualan sebanyak 8,000 unit?

9
 BBAP2103 (SAMPLE 3)

QUESTION / SOALAN 2 Marks / Markah

MML manufactures 20,000 units of components per year. The manufacturing cost per unit of the
components is as follows:

Direct materials RM10

Direct labour 14
Variable overhead 6
Fixed overhead 8
Total unit cost RM38

Assume that the fixed overhead reflects the cost of MML's manufacturing facility. This facility
cannot be used for any other purpose. An outside supplier has offered to sell the component to
MML for RM32 per unit.

Required:

a) What is the effect on income if MML purchases the component from the outside supplier?
(8)

b) Assume that MML can avoid RM50,000 of the total fixed overhead costs if it purchases the
components. What is the effect on income if MML purchases the component from outside
supplier? (8)

c) What are the qualitative factors that need to be considered when making the decision on
whether to accept or reject the supplier’s offer? (4)
(Total / Jumlah: 20)

MML membuat 20,000 unit komponen setahun. Kos perkilangan seunit komponen adalah seperti
berikut:
Bahan langsung RM10
Buruh langsung 14
Overhed berubah 6
Overhed tetap 8
Jumlah kos seunit RM38

Andaikan bahawa overhed tetap mencerminkan kos kemudahan perkilangan MML. Kemudahan ini
tidak boleh digunakan untuk tujuan lain. Seorang pembekal luaran telah menawar menjual
komponen kepada MML untuk RM32 seunit.

Dikehendaki:

a) Apakah kesan terhadap pendapatan jika MML membeli komponen daripada pembekal luar ini?

b) Andaikan MML boleh mengelak RM50,000 jumlah kos overhed tetap jika ia membeli komponen
itu. Apakah kesan terhadap pendapatan jika MML membeli komponen daripada pembekal luar
ini?

c) Apakah faktor-faktor kualitatif yang perlu dipertimbangkan apabila membuat keputusan sama
ada menerima atau menolak tawaran pembekal berkenaan?

END OF QUESTION PAPER/ KERTAS SOALAN TAMAT

10