Exercise Topic 6-Answer
Exercise Topic 6-Answer
Exercise Topic 6-Answer
Exercise 1
(a)
(b)
Service Department Production Department
Maintenance Grounds Fabricating Assembly
Support costs RM18,000 RM14,000 RM45,000 RM25,000
Allocation of (RM18,000) RM1,385 a RM11,077 b RM5,538 c
Maintenance cost
Allocation of - (RM15,385) RM6,594 d RM8,791 e
Grounds cost
RM0 RM0 RM62,671 RM39,329
working:
a = RM18,000 x 1,500 b = RM18,000 x 12,000 c = RM18,000 x 6,000
19,500 19,500 19,500
d = RM15,385 x 15,000 e = RM15,385 x 20,000
35,000 35,000
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BKAM2013 Management Accounting I
(c)
Service Department Production Department
Maintenance Grounds Fabricating Assembly
Support costs RM18,000 RM14,000 RM45,000 RM25,000
Allocation of (RM19,222) RM1,479 a RM11,829 b RM5,914 c
Maintenance cost
Allocation of RM1,222 d (RM15,479) RM6,110 e RM8,147 f
Grounds cost
RM0 RM0 RM62,939 RM39,061
working:
a = RM19,222 x 1,500 b = RM19,222 x 12,000 c = RM19,222 x 6,000
19,500 19,500 19,500
d = RM15,479 x 3,000 e = RM15,479 x 15,000 f = RM15,479 x 20,000
38,000 38,000 38,000
M = RM18,000 + (3,000/38,000)G
G = RM14,000 + (1,500/19,500)M
Therefore,
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BKAM2013 Management Accounting I
Exercise 2
(a)
Service Department Production Department
Personnel Maintenance Machining Assembly
Support costs RM100,000 RM200,000 RM400,000 RM300,000
working:
a = RM100,000 x 5 b = RM100,000 x 40
45 45
c = RM200,000 x 7,500 d = RM200,000 x 1,000
8,500 8,500
(b)
Service Department Production Department
Personnel Maintenance Machining Assembly
Support costs RM100,000 RM200,000 RM400,000 RM300,000
working:
a = RM200,000 x 1,500 b = RM200,000 x 7,500 c = RM200,000 x 1,000
10,000 10,000 10,000
d = RM130,000 x 5 e = RM130,000 x 40
45 45
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BKAM2013 Management Accounting I
(c)
Service Department Production Department
Personnel Maintenance Machining Assembly
Support costs RM100,000 RM200,000 RM400,000 RM300,000
working:
a = RM131,980 x 5 b = RM131,980 x 5 c = RM131,980 x 40
50 50 50
d = RM213,198 x 1,500 e = RM213,198 x 7,500 f = RM213,198 x 1,000
10,000 10,000 10,000
M = RM200,000 + (5/50)P
P = RM100,000 + (1,500/10,000)M
Therefore,
P = RM100,000 + 0.15M
P = RM100,000 + 0.15(RM213,198)
P = RM100,000 + RM31,980
P = RM131,980
Exercise 3
4
BKAM2013 Management Accounting I
Workings:
M = RM200,000 + 0.1P
P = RM60,000 + 0.2M
P = RM60,000 + 0.2(RM210,204)
P = RM60,000 + RM42,041
P = RM102,041