Manufacturing Overhead AA025

QUESTION 1
Aman Sdn. Bhd. produces Haji brand for songkok. Each unit of songkok requires 0.5
meters of velvet cloth and 30 minutes of direct labour hours. The cost of velvet cloth is RM5
per meter and the direct labour cost is RM10 per hour. Actual costs for August and
September, 2014 are as follows:
(Aman Sdn. Bhd. mengeluarkan songkok berjenama Haji. Setiap seunit songkok
memerlukan 0.5 meter kain baldu dan 30 minit jam buruh buruh langsung. Kos kain baldu
ialah RM 5 semeter dan kos buruh langsung ialah RM10 sejam. Data kos overhed kilang
sebenar bagi bulan Ogos dan September 2014 adalah seperti berikut:)

Month Actual Overhead Costs Production Units

(Kos Overhed Kilang Sebenar) (Unit Pengeluaran)
August RM12,000 1,000
September RM10,000 500

INSTRUCTIONS:
Compute product cost per unit for August and September using the actual costing system.
(CLO3, C4)
(Kirakan kos produk seunit bagi bulan Ogos dan September dengan menggunakan sistem
pengekosan sebenar.)
 Manufacturing Overhead AA025

QUESTION 2
The following data is obtained from Syarikat Ampang Tinggi Sdn. Bhd. for 2014.
(Data berikut diperolehi daripada Syarikat Ampang Tinggi Sdn. Bhd. bagi tahun 2014.)

Budgeted Actual
(Dibelanjawankan) (Sebenar)
Manufacturing overhead RM 291,200 RM 272,000
(Overhed kilang)
Direct material RM 180,000 RM 210,000
(Bahan mentah langsung)
Machine hours 8,000 hours 8,800 hours
(Jam mesin)
Jam buruh langsung 16,000 hours 14,400 hours
(Direct labor hours)
Kadar buruh langsung RM 7/hour RM 7.50/hour
(Direct labor rate)

INSTRUCTIONS:
(i) Calculate the predetermined overhead rate (POR) for Ampang Tinggi Sdn. Bhd for the
year 2014, using the following activity basis: (CLO3, C4)
(Kirakan kadar overhed pratentu (KOP) Syarikat Ampang Tinggi Sdn. Bhd bagi tahun
2014 dengan menggunakan asas berikut:)
(a) Machine hours (Jam mesin)
(b) Direct labour hours (Jam buruh langsung)
(c) Direct material costs (Kos bahan mentah langsung)
(d) Direct labour costs (Kos buruh langsung)
(ii) Calculate applied overhead for 2014 by using the basis used in (i) (CLO3, C4)
(Kirakan overhed diserap bagi tahun 2014 dengan menggunakan asas penyerapan
dalam (i).)
(iii) Calculate under-applied or over-applied overhead by using the basis used in (ii)
(CLO3, C4)
(Kirakan overhed terlebih atau terkurang serap dengan menggunakan asas penyerapan
dalam (ii).)
 Manufacturing Overhead AA025

QUESTION 3
Bahagia Sdn. Bhd used predetermined rate to calculate the overhead using the following
basis :
(Bahagia Sdn. Bhd. menggunakan kadar penentuan awal untuk menyerap kos overhed
kilang seperti berikut : )

Department A used direct labour costs

(Jabatan A menggunakan asas kos buruh langsung.)
Department B used machine hours
(Jabatan B menggunakan asas jam mesin.)

In early 2014, Bahagia Sdn. Bhd. has made the following budget:
(Pada awal tahun 2014, Bahagia Sdn. Bhd. telah membuat jangkaan berikut:)

Department A Department B
Direct labor RM 128,000 RM 35,000
(Buruh langsung)
Manufacturing overhead RM 144,000 RM 150,000
(Overhed kilang)
Direct labor hours 16,000 hrs 5,000 hrs
(Jam buruh langsung)
Machine hours 1,000 hrs 20,000 hrs
(Jam mesin)

During January, the actual cost for product code number 100 is as follows:
(Dalam bulan Januari, kos sebenar bagi kerja dengan kod nombor 100 adalah seperti berikut:)
Department A Department B
Raw material RM 20 RM 40
(Bahan mentah)
Direct labor RM 32 RM 21
(Buruh langsung)
Direct labor hours 5 hours 3 hours
(Jam buruh langsung)
Machine hours 1 hours 13 hours
(Jam mesin)
INSTRUCTIONS:
 Manufacturing Overhead AA025

(i) Calculate the predetermined overhead rate (POR) and applied overhead for Department
A and Department B. (CLO3, C4)
(Kirakan kadar overhead pratentu (KOP) dan kos overhed diserap bagi Jabatan A dan
Jabatan B.)
(ii) Calculate cost per unit using normal costing system. (CLO3, C4)
(Kirakan kos produk seunit dengan menggunakan sistem pengekosan normal.)

QUESTION 4
Cenderawasih Sdn. Bhd. has set its overhead rate is based on machine hours for the
Cutting Department and direct labor hours for Installation Department. In early 2014 the
management has made the following estimations:
(Cenderawasih Sdn. Bhd. menetapkan kadar overhed berasaskan jam mesin untuk Jabatan
Memotong dan jam buruh langsung untuk Jabatan Memasang. Pada awal tahun 2014 pihak
pengurusan telah membuat jangkaan seperti berikut : )

Cutting Department Installation Department

Direct labor hours 125,000 250,000
(Jam buruh langsung)
Machine hours 375,000 51,250
(Jam mesin)
Direct labor costs RM 2,750,000 RM 5,000,000
(Kos buruh langsung)
Manufacturing overhead RM 3,000,000 RM 2,500,000
(Overhed kilang)

Record for July 2014, for order code number 007 from one of the customers is as follows:
(Rekod bulan Julai 2014 bagi pesanan dari pelanggan bernombor kod 007 seperti berikut:)

Cutting Department Installation Department

Direct labour costs RM 19,250 RM 8,750
(Kos buruh langsung)
Direct material costs RM 27,500 RM 50,000
(Kos bahan langsung)
Machine hours 2,875 75
(Jam mesin)
Direct labour hours 875 425
 Manufacturing Overhead AA025

(Jam buruh langsung)

INSTRUCTIONS:
(i) Calculate the predetermined overhead rate (POR) for Cutting department and
Installation department. (CLO3, C4)
(Kirakan kadar overhed pratentu bagi Jabatan Memotong dan Jabatan Memasang.)
(ii) Calculate total overhead costs for the customer’s order code number 007. (CLO3, C4)
(Kirakan jumlah kos overhed untuk pesanan pelanggan kod bernombor 007.)
(iii) If customer’s order code number 007 contains 1,000 units, calculate the cost per unit for
this production? (CLO3, C4)
(Jika pesanan pelanggan kod bernombor 007 mengandungi 1,000 unit keluaran,
berapakah kos bagi seunit keluaran tersebut.)
(iv) At the end of 2014, the actual results of the production are as follows:
(Pada penghujung tahun 2014, keputusan sebenar operasi adalah seperti berikut : )

Cutting Department Installation Department

Actual machine hours 275,000 39,500
(Jam mesin sebenar)
Actual direct labour hours 105,000 210,000
(Jam buruh langsung sebenar)
Total overhead cost RM2,500,000 RM1,900,000
(Kos overhed sebenar)

Calculate under-applied or over-applied overhead for every department. (CLO3, C4)

(Kirakan kos overhed terlebih serap atau terkurang serap untuk setiap jabatan.)