Escolar Documentos
Profissional Documentos
Cultura Documentos
1.
Sales Quantity
Price/unit (RM)
Q4
8,000
38
304,000
TOTAL
40,400
38
1,535,200
18%
17%
45%
COMMENTS:
Q1
Q2
Q3
Q4
Q2
Q3
Q4
TOTAL
Quantity produced
7,100
7,000
18,300
8,000
40,400
400
600
1,800
400
2,600
(400)
(600)
(1,800)
(2,200)
7,500
7,200
19,500
6,600
40,800
Q1
18%
18%
48%
Q2
Q3
Q4
COMMENTS:
c) Material usage and purchase budget for cotton cloth only. (In units and RM)
Q4
6,600
1
3,300
2,100
(2,200)
3,200
18
57,600
RM
150000
100000
50000
0
Series1
COMMENTS:
Q1
67500
Q2
64800
Q3
175500
Q4
59400
RM
100,000
50,000
Series1
COMMENTS:
Q1
82,800
Q2
75,600
Q3
189,000
Q4
57,600
Q4
6,600
0.30
1,980
9
52,650
17,820
Q4
6,600
0.25
1,650
7
11,550
20,250
13,125
19,440
12,600
34,125
RM
Q1
20250
Q2
19440
Q3
52650
Q4
17820
sewing
13125
12600
34125
11550
COMMENTS:
TOTAL
Indirect Materials
Q1
Q2
Q3
Q4
12,150
2,484
2,268
5,670
1,728
4,800
1,200
1,200
1,200
1,200
21,600
5,400
5,400
5,400
5,400
1,200
300
300
300
300
Quality control
14,400
3,600
3,600
3,600
3,600
Supervisor salaries
18,000
4,500
4,500
4,500
4,500
Cutting Machine
3,000
750
750
750
750
Sewing Machine
8,960
2,240
2,240
2,240
2,240
11,250
2,813
2,813
2,813
2,813
Sewing machine
800
200
200
200
200
Cutting machine
440
110
110
110
110
3,750
938
938
938
938
18,000
4,500
4,500
4,500
4,500
8,550
2,138
2,138
2,138
2,138
126,900
31,172
30,956
34,358
30,416
Utilities
Electricity
Purchasing and material handling
Depreciation:
Building
Insurance:
Building
Maintenance
Interest on loan
RM
COMMENTS:
Q1
31172
Q2
30956
Q3
34358
Q4
30416
f)
Cash budget
Q2
Q3
Q4
113,380
214,731
502,023
RECEIPTS
SALES COLLECTION:
CASH 80%
215,840
212,800
556,320
243,200
CREDIT 20%
53,000
53,960
53,200
139,080
268,840
380,140
824,251
884,303
30,000
28,800
78,000
26,400
CASH 50%
41,400
37,800
94,500
28,800
CREDIT 50%
27,800
41,400
37,800
94,500
CUTTING DEPARTMENT
20,250
19,440
52,650
17,820
SEWING DEPARTMENT
13,125
12,600
34,125
11,550
2,484
2,268
5,670
PAYMENT
DIRECT MATERIAL:
AWNING
COTTON CLOTH
DIRECT WORKERS:
INDIRECT MATERIAL:
INDIRECT MATERIAL:
UTILITIES
1,200
1,200
1,200
1,200
ELECTRICITY
5,400
5,400
5,400
5,400
300
300
300
300
3,600
3,600
3,600
3,600
SUPERVISOR SALARY
4,500
4,500
4,500
4,500
SEWING MACHINE
200
200
200
200
CUTTING MACHINE
110
110
110
110
BUILDING
938
938
938
938
MAINTENANCE
4,500
4,500
4,500
4,500
2,138
2,138
2,138
2,138
155,460
165,409
322,228
207,625
113,380
214,731
502,023
676,678
INSURANCE:
BALANCE c/d
RM
600,000
500,000
400,000
300,000
200,000
100,000
-
Q1
Receipt- cash (80%)
215,840
- credit (20%) 53000
Q2
212,800
53960
Q3
556,320
53200
Q4
243,200
139080
COMMENTS:
RM
COMMENTS:
Q1
155,460
Q2
165,409
Q3
322,228
Q4
207,625
2.
Calculate production cost per unit using budgeted and actual data.
ACTUAL
COST
COST/UNIT
DIRECT MATERIAL
AWNING
COTTON CLOTH
1.00
0.50
RM4.00
RM18.00
RM4.00
RM9.00
1.00 RM4.00
0.50 RM18.00
RM4.00
RM9.00
DIRECT LABOUR
CUTTING DEPARTMENT
SEWING DEPARTMENT
OVERHEAD
0.30
0.25
1.00
RM9.00
RM7.00
RM2.96
RM2.70
RM1.75
RM2.96
0.30 RM10.00
0.25 RM7.00
1.00 RM2.89
RM3.00
RM1.75
RM2.89
TOTAL PRODUCTION
COST/ UNIT
COMMENTS:
RM20.41
RM20.64
3.
Calculate the break-even point for DSAFY (in units and RM).
Fixed cost
Cn/ unit
126,900
(38 - 17.45)
6,175
BEP (units) x sp
6175 x 38
RM234,650
Units
4.