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(a)
Twenty (20) years ago, your company has purchased a small factory
building costing RM 300,000. However, book value of the building
remains RM 230,000 only due to the decrease in market value. The factory
is sold at the price of RM 180,000.
Determine the value from each of the following cost;
(i)
Cash Cost
(2 marks)
(ii)
Book Cost
(2 marks)
(iii)
Sunk Cost
(2 marks)
(iv)
Opportunity Cost
(2 marks)
(v)
Standard Cost
(2 marks)
Solution:
i.
ii.
iii.
iv.
v.
Cash Cost
- Cost of the factory building =
Book Cost
- Total decrease value
=
=
Sunk Cost
- Book value less Sold prices =
=
Opportunity Cost
- Value of building sold
=
Standard Cost
- Fixed Depreciation
BPK 30902
(b)
(i)
Plant A
Plant B
36.00
38.00
73.00
82.00
6,600
5,800
7,800
6,300
150.00
150.00
(ii)
(iii)
Suggest the most profitable plant for production if the consumer demand is 500 units per
month.
(4 marks)
(iv)
Solution:
1.
Details
Variable Cost (VC)
Labour Cost (RM per unit)
Raw Material Costs (RM
per unit)
Plant A
Plant B
2.
36.00
73.00
38.00
82.00
109.00
120.00
6,600
7,800
5,800
6,300
14,400
12,100
150.00
150.00
BEP = FC/ (SP VC)
BEP = FC/ (SP
= 14,400/(150 109)
VC)
= 351.2195 units = 12,100/(150 120)
= 403.3333 units
BPK 30902
3.
Profitable site
Revenue RM150 x 500 =
RM75,000
SP 150 to 145
2,880/(145 -109) = 80
units
480 x 145 = 69,600
Production Cost
Production Cost
(109 x 500) + 14,400 (120 x 500) + 12,100
= 68,900
= 72,100
Profit = TR TC
Profit = TR TC
= 75,000 68,900
= 75,000 72,100
= 6,100
= 2,900
Selected plant due
to higher profit &
lower BEP
BEP = FC/ (SP VC)
= 69,600 66,720
= 2,880
Q2(a)
The table Q2 (a) below shows the past price of Standard Malaysia Rubber
(SMR) since 2012, whereby 2013 is the reference year having 246 as an
index value. The weight place on SMR CV is one (1) time, SMR L is one
and half (1.5) times and SMR 5 is two (2) time
Table Q2 (a)
SMR
2013
2014
SMR CV
1088
919
753
SMR L
1046
832
696
SMR 5
974
794
579
BPK 30902
In2014 =
=
=
=
Cn2014SMR CV =
Ck2011 (In2013/Ik2011)
=
753(218/193.1163)
=
850.0266 sen/kg
Cn2015SMR L
=
=
=
Cn20153SMR 5 =
Ck2011 (In2013/Ik2011)
=
579(218/193.1163)
=
653.6061 sen/kg
(b)
...... (2 marks)
Ck2011 (In2013/Ik2011)
696 (218/193.1163)
785.6820 sen/kg
...... (2 marks)
... (2marks)
(ii)
(iii)
SOLUTION:
4
BPK 30902
(i)
K = 123 hours
s = 0.95 (95% learning curve)
n = (log 0.95) / (log 2) = -0.074
Z8 = 123(8)-0.074 = 105.46 hours
Z16 = 123(16)-0.074 = 100.18 hours
(ii)
........................................... (1 marks)
......................................... (2 marks)
......................................... (2 marks)
(iii)
T5
= 123 10 U=1u-0.074
= 123 [1-0.074 + 2-0.074+ 3-0.074+ 4-0.074+ 5-0.074]
= 123[1 + 0.9500 + 0.9219 + 0.3585 + 0.3039]
= 123 [3.5343]
= 434.72 hours
........................................... (3 marks)
Cx
................... (2 marks)