Bmt Assigment 1(uzair)
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TASK 1: 1. Sales Budget for each four quarters of 2010
First Quarter Sales Unit: 1800 Quarterly unit increment: 200
MEGATECH SDN BHD Sales Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Q4 Expected Sales (in units) 1800 2000 2200 2400 Selling price (RM) 600 600 600 600 Total Sales (RM) 1080000 1200000 1320000 1440000
Calculation for Total Sales (RM)
Q1 = 1800 x 600 = RM 1080 000
Q3 = 2200 x 600 = RM 1320 000
Q2 = 2000 x 600 = RM 1 200 000
Q4 = 2400 x 500 = RM 1440 000
Year 8400 600 5040000
2. Production Budget for each four quarters of 2010
Since this is a new venture, there is no opening stock.
In order to meet future sales requirement, your are requested to maintain a closing stock of 10% of the next quarter budgeted sales volume
MEGATECH SDN BHD Production Budget For the Year Ending December 31, 2010 Q1 Q2 Expected Sales (in units) 1800 2000 Add: Desired ending Finished goods (units) 200 220 Total required units 2000 2220 Less: Beginning Finished goods (units) 0 200 Required Production Units 2000 2020
Calculation for desired ending finished goods (units)
Q1 = 2000 x 10% = 200
Q3 = 2400 x 10%
Q2 = 2200 x 10% = 220
Q4 = 2600 x 10%
Q3 2200 240 2440 220 2220
Q4 2400 260 2660 240 2420
Year
8660
= 240
= 260
Calculation for Required Production Units
Q1 = 2000 - 0
Q2 = 2220 - 200
= 2000
= 2020
Q3 = 2440 - 220 = 2220
Q4 = 2660 - 240 = 2420
3. Direct Material Purchases Budget for each four quarters 2010
Prepare the budget for TWO (2) types of direct material only
Since this is a new venture, there is no opening stock
Because of easy access to supplier, it is sufficient to hold a closing stock of raw material equal to 10% of next quarter’s budgeted production requirement
MEGATECH SDN BHD Direct Material (Water Pump) Budget For the Year Ending December 31, 2010 Q1 Q2 Units to be produced (from production budget) 2000 2020 Direct material per unit 1 1 Total DM required for production (units) 2 000 2020 Add: Ending DM (units) 202 222 Total DM required (units) 2202 2242 Less: Beginning DM (units) 0 202
Q3 2220 1 2220 242 2462 222
Q4 2420 1 2420 262 2682 242
Year
Direct Material to be purchased (units) Cost per unit Total Cost of DM purchased (RM)
2202 27 56454
2040 27 55080
2240 27 60480
2440 27 65880
Q3 2220 1 2220 242 2462 222 2240 11 24640
Q4 2420 1 2420 262 2682 242 2440 11 26840
237894
Calculation for Total Cost of DM purchased (RM) Q1 = 2202 x 27
Q2 = 2040 x 27
= 56454
= 55080
Q3 = 2240 x 27
Q4 = 2440 x 27
= 60480
= 65880
Total Cost of DM purchased (RM) = Q1 + Q2 + Q3 + Q4 = 56454 + 55080 + 60480 + 65880 = RM 237894
MEGATECH SDN BHD Direct Material (Sprinkler) Budget For the Year Ending December 31, 2010 Q1 Q2 Units to be produced (from production budget) 2000 2020 Direct material per unit 1 1 Total DM required for production (units) 2000 2020 Add: Ending DM (units) 202 222 Total DM required (units) 2202 2242 Less: Beginning DM (units) 0 202 Direct Material to be purchased (units) 2202 2040 Cost per unit 11 11 Total Cost of DM purchased (RM) 24222 22440
Year
98142
Calculation for Total Cost of DM purchased (RM) Q1 = 2202 x 11
Q2 = 2040 x 11
= 24222
= 22440
Q3 = 2240 x 11
Q4 = 2440 x 11
= 24640
= 26840
Total Cost of DM purchased (RM) = Q1 + Q2 + Q3 + Q4 = 24222 + 22440 + 26840 + 26840 = RM 98 142
4. Direct Labour Budget for each four quarters of 2010
Prepare the budgets for Two (2) types of direct labour only
Based on standard labour time and standard pay rate in your jobs/ standard cost card
MEGATECH SDN BHD Direct Labour (Technician) Budget
For the Year Ending December 31, 2010 Q1 Q2 Q3 Units to be produced (from production budget) 2000 2020 2220 Direct labour time per unit 20/60 20/60 20/60 Total required direct labour hours 666.67 673.3 740 Direct labour cost per hour 11.36 11.36 11.36 Total direct labour cost (RM) 7573.37 7648.69 8406.4
Q4 2420 20/60 806.67 11.36 9163.77
Year
32762.23
MAD’S SDN BHD Direct Labour (Carpenter) Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Units to be produced (from production budget) 2000 2020 2220 Direct labour time per unit 20/60 20/60 20/60 Total required direct labour hours 666.67 673.3 740 Direct labour cost per hour 10.23 10.23 10.23 Total direct labour cost (RM) 6820.03 6887.86 7570.2
Calculation for Total direct labour cost (RM)
Technician
Q1 = 333.33 x 10
Q2 = 336.67 x 10
= 3333.3
= 3366.7
Q4 2420 20/60 806.67 10.23 8252.23
Year
29530.32
Q3 = 370 x 10
Q4 = 403.33 x 10
= 3700
= 4033.3
Total direct labour cost (Technician) = Q1 + Q2 + Q3 + Q4 = 3333.3 + 336.67 + 3700 + 4033.3 = RM 14433.30
Calculation for Total direct labour cost (RM)
Carpenter
Q1 = 666.67 x 10
Q2 = 673.33 x 10
= 6666.7
= 6733.3
Q3 = 740 x 10
Q4 = 806.67 x 10
= 7400
= 8066.7
Total direct labour cost (Carpenter)
= Q1 + Q2 + Q3 + Q4 = 6666.7 + 6733.3 + 7400 + 8066.7 = RM 28866.70
5. Factory Overhead Budget for each four quarters of 2010
Distinguish and split between fixed and variable overhead cost
Calculate OAR using direct labour hour
MAD’S SDN BHD Factory Overhead Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Variable cost: 2000 2020 2220 13 333.33 13 466.67 14 800 Electricity bill (RM 3000) 4 444.44 4 488.89 4 933.33 Water bill (RM 1000) 2 222.22 2 244.44 2 466.67 Telephone bill (RM 500) Total Variable Cost (RM) 19 999.99 20 200 22 200 Fixed Cost: Promotion (RM 2000) Lorry selling and distribution (RM 2000) Salaries (model) (RM 6000) Total Fixed Cost (RM) Total Factory Overhead (RM) Total Direct Labour Hours Factory overhead rate per direct labour hours
6000 6000 18 000 30 000 49 999.99 1000
(OAR)
Factory overhead rate per direct labour hours (OAR) OAR =
Total Factory Overhead
6000 6000 18 000 30 000 50 200 1010
6000 6000 18 000 30 000 52 200 1110
Q4 2420 16 133.33 5 377.78 2 688.89 24 200 6000 6000 18 000 30 000 54 200 1210
Year
86 599.99
120 000 206 599.99 4 330 47.71
Total Direct Labour Hours =
206 599.99 / 4330
=
47.71
Variable Cost: Calculation for electricity bill
Q1 = 3000/ 450 x 2000 = 13 333.33
Q3 = 3000/ 450 x 2220 = 14800
Q2 = 3000/ 450 x 2020 = 13 466.67
Q4 = 3000/ 450 x 2420 = 16 133.33
Calculation for water bill
Q1 = 1000/ 450 x 2000 = 4 444.44
Q3 = 1000/ 450 x 2220
Q2 = 1000/ 450 x 2020 = 4 488.89
Q4 = 1000/ 450 x 2420
= 4 933.33
= 5 377.78
Calculation for telephone bill
Q1 = 500/ 450 x 2000
Q2 = 500/ 450 x 2020
= 2 222.22
Q3 = 500/ 450 x 2220
= 2 244.44
Q4 = 500/ 450 x 2420
= 2 466.67
Total Variable Cost
For Q1
= electricity bill + water bill + telephone bill = 13 333.33 + 4 444.44 + 2 222.22 = RM 19 999.99
= 2 688.89
For Q2
= electricity bill + water bill + telephone bill = 13 466.67 + 4 488.89 + 2 244.44 = RM 20 200
For Q3
= electricity bill + water bill + telephone bill = 14 800 + 4 933.33 + 2 466.67 = RM 22 200
For Q4
= electricity bill + water bill + telephone bill = 16 133.33 + 5 377.78 + 2 688.89 = RM 24 200
Total Variable Cost (RM) = Q1 + Q2 + Q3 + Q4 = 19 999.99 + 20 200 + 22 200 + 24 200 = RM 86 599.99
Fixed Cost: Calculation for promotion
Q1 = 2000 x 3
Q2 = 2000 x 3
= 6 000
= 6 000
Q3 = 2000 x 3
Q4 = 2000 x 3
= 6 000
= 6 000
Calculation for lorry selling and distribution
Q1 = 2000 x 3
Q2 = 2000 x 3
= 6 000
= 6 000
Q3 = 2000 x 3
Q4 = 2000 x 3
= 6 000
= 6 000
Calculation for lorry salaries (model)
Q1 = 6000 x 3 = 18 000
Q3 = 6000 x 3 = 18 000
Q2 = 6000 x 3 = 18 000
Q4 = 6000 x 3 = 18 000
Total Fixed Cost
For Q1
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q2
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q3
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q4
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
Total Variable Cost (RM) = Q1 + Q2 + Q3 + Q4 = 30 000 + 30 000 + 30 000 + 30 000 = RM 120 000 Calculation for Factory Overhead Total Variable Cost + Total Fixed Cost
For Q1 = 19 999.99 + 30 000 = 49 999.99 For Q3 = 22 200 + 30 000 = 52 200
For Q2 = 20 200 + 30 000 = 50 200 For Q4 = 24 200 + 30 000 = 54 200
Calculation for Total Direct Labour Hours = Total req. DLH (technician) + Total req. DLH (carpenter) Q1 = 333.33 + 666.67 = 1000 Q3 = 370 + 740 = 1110
Total Direct Labour Hours = Q1 + Q2 + Q3 + Q4
Q2 = 336.67 + 673.33 = 1010 Q4 = 403.33 + 806.67 = 1210
= 1000 + 1010 + 1110 + 1210 = 4330
6. Closing Stock Budget as at December 31, 2010
Prepare a budget for Direct Material Closing Stock and Finished Goods Closing Stock
MAD’S SDN BHD Closing Stock Budget For the Year Ending December 31, 2010 Units Unit Cost (RM) Direct materials: Pendaflour lamp Plastic board Total DM stock
1572 524
Finished Goods: Stuminidio Total Closing Stock
260
Pendaflour lamp Plastic board Technician Carpenter Factory Overhead
Units Cost (RM) 14.50 50 10 10
Total Value (RM)
14.50 50
22 794 26 200 48 994
Unit/Hour 6 2 10/60 20/60 1/2
Value (RM) 87 100 1.67 3.33
Unit Cost
192
Calculation for Total Value
Total value = Units x Units Cost (RM)
Pendaflour lamp
Plastic board
Total value
Total value
= 1572 x 14.50 = RM 22794
= 524 x 50 = 26200
Total Direct Material Stock = total value pendaflour lamp + total value plastic board = RM 22794 + RM 26200 = RM 48994 Finished Goods:
Calculation total value for Stuminidio
Total value
= Units x Units Cost (RM)
= 260 x 192 = RM 49920
Total Closing Stock = Total DM Stock + total value for Stuminidio = RM 48994 + RM 49920 = RM 98914
7. Cost of Goods Sold Budget as at December 31, 2010
Since this is a new venture, there is no opening stock
MAD’S SDN BHD Cost of Goods Sold Budget For the Year Ending December 31, 2010
RM Direct Material Used Direct Labour Factory Overhead Total Production Cost Add: Beginning FG Less: Ending FG Cost of Goods Sold
0 (49 920)
RM 1 668 414 43 300 206 599.97 1 918 313.97 (49 920) 1 868 393.97
First Quarter Sales Unit: 1800 Quarterly unit increment: 200
MEGATECH SDN BHD Sales Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Q4 Expected Sales (in units) 1800 2000 2200 2400 Selling price (RM) 600 600 600 600 Total Sales (RM) 1080000 1200000 1320000 1440000
Calculation for Total Sales (RM)
Q1 = 1800 x 600 = RM 1080 000
Q3 = 2200 x 600 = RM 1320 000
Q2 = 2000 x 600 = RM 1 200 000
Q4 = 2400 x 500 = RM 1440 000
Year 8400 600 5040000
2. Production Budget for each four quarters of 2010
Since this is a new venture, there is no opening stock.
In order to meet future sales requirement, your are requested to maintain a closing stock of 10% of the next quarter budgeted sales volume
MEGATECH SDN BHD Production Budget For the Year Ending December 31, 2010 Q1 Q2 Expected Sales (in units) 1800 2000 Add: Desired ending Finished goods (units) 200 220 Total required units 2000 2220 Less: Beginning Finished goods (units) 0 200 Required Production Units 2000 2020
Calculation for desired ending finished goods (units)
Q1 = 2000 x 10% = 200
Q3 = 2400 x 10%
Q2 = 2200 x 10% = 220
Q4 = 2600 x 10%
Q3 2200 240 2440 220 2220
Q4 2400 260 2660 240 2420
Year
8660
= 240
= 260
Calculation for Required Production Units
Q1 = 2000 - 0
Q2 = 2220 - 200
= 2000
= 2020
Q3 = 2440 - 220 = 2220
Q4 = 2660 - 240 = 2420
3. Direct Material Purchases Budget for each four quarters 2010
Prepare the budget for TWO (2) types of direct material only
Since this is a new venture, there is no opening stock
Because of easy access to supplier, it is sufficient to hold a closing stock of raw material equal to 10% of next quarter’s budgeted production requirement
MEGATECH SDN BHD Direct Material (Water Pump) Budget For the Year Ending December 31, 2010 Q1 Q2 Units to be produced (from production budget) 2000 2020 Direct material per unit 1 1 Total DM required for production (units) 2 000 2020 Add: Ending DM (units) 202 222 Total DM required (units) 2202 2242 Less: Beginning DM (units) 0 202
Q3 2220 1 2220 242 2462 222
Q4 2420 1 2420 262 2682 242
Year
Direct Material to be purchased (units) Cost per unit Total Cost of DM purchased (RM)
2202 27 56454
2040 27 55080
2240 27 60480
2440 27 65880
Q3 2220 1 2220 242 2462 222 2240 11 24640
Q4 2420 1 2420 262 2682 242 2440 11 26840
237894
Calculation for Total Cost of DM purchased (RM) Q1 = 2202 x 27
Q2 = 2040 x 27
= 56454
= 55080
Q3 = 2240 x 27
Q4 = 2440 x 27
= 60480
= 65880
Total Cost of DM purchased (RM) = Q1 + Q2 + Q3 + Q4 = 56454 + 55080 + 60480 + 65880 = RM 237894
MEGATECH SDN BHD Direct Material (Sprinkler) Budget For the Year Ending December 31, 2010 Q1 Q2 Units to be produced (from production budget) 2000 2020 Direct material per unit 1 1 Total DM required for production (units) 2000 2020 Add: Ending DM (units) 202 222 Total DM required (units) 2202 2242 Less: Beginning DM (units) 0 202 Direct Material to be purchased (units) 2202 2040 Cost per unit 11 11 Total Cost of DM purchased (RM) 24222 22440
Year
98142
Calculation for Total Cost of DM purchased (RM) Q1 = 2202 x 11
Q2 = 2040 x 11
= 24222
= 22440
Q3 = 2240 x 11
Q4 = 2440 x 11
= 24640
= 26840
Total Cost of DM purchased (RM) = Q1 + Q2 + Q3 + Q4 = 24222 + 22440 + 26840 + 26840 = RM 98 142
4. Direct Labour Budget for each four quarters of 2010
Prepare the budgets for Two (2) types of direct labour only
Based on standard labour time and standard pay rate in your jobs/ standard cost card
MEGATECH SDN BHD Direct Labour (Technician) Budget
For the Year Ending December 31, 2010 Q1 Q2 Q3 Units to be produced (from production budget) 2000 2020 2220 Direct labour time per unit 20/60 20/60 20/60 Total required direct labour hours 666.67 673.3 740 Direct labour cost per hour 11.36 11.36 11.36 Total direct labour cost (RM) 7573.37 7648.69 8406.4
Q4 2420 20/60 806.67 11.36 9163.77
Year
32762.23
MAD’S SDN BHD Direct Labour (Carpenter) Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Units to be produced (from production budget) 2000 2020 2220 Direct labour time per unit 20/60 20/60 20/60 Total required direct labour hours 666.67 673.3 740 Direct labour cost per hour 10.23 10.23 10.23 Total direct labour cost (RM) 6820.03 6887.86 7570.2
Calculation for Total direct labour cost (RM)
Technician
Q1 = 333.33 x 10
Q2 = 336.67 x 10
= 3333.3
= 3366.7
Q4 2420 20/60 806.67 10.23 8252.23
Year
29530.32
Q3 = 370 x 10
Q4 = 403.33 x 10
= 3700
= 4033.3
Total direct labour cost (Technician) = Q1 + Q2 + Q3 + Q4 = 3333.3 + 336.67 + 3700 + 4033.3 = RM 14433.30
Calculation for Total direct labour cost (RM)
Carpenter
Q1 = 666.67 x 10
Q2 = 673.33 x 10
= 6666.7
= 6733.3
Q3 = 740 x 10
Q4 = 806.67 x 10
= 7400
= 8066.7
Total direct labour cost (Carpenter)
= Q1 + Q2 + Q3 + Q4 = 6666.7 + 6733.3 + 7400 + 8066.7 = RM 28866.70
5. Factory Overhead Budget for each four quarters of 2010
Distinguish and split between fixed and variable overhead cost
Calculate OAR using direct labour hour
MAD’S SDN BHD Factory Overhead Budget For the Year Ending December 31, 2010 Q1 Q2 Q3 Variable cost: 2000 2020 2220 13 333.33 13 466.67 14 800 Electricity bill (RM 3000) 4 444.44 4 488.89 4 933.33 Water bill (RM 1000) 2 222.22 2 244.44 2 466.67 Telephone bill (RM 500) Total Variable Cost (RM) 19 999.99 20 200 22 200 Fixed Cost: Promotion (RM 2000) Lorry selling and distribution (RM 2000) Salaries (model) (RM 6000) Total Fixed Cost (RM) Total Factory Overhead (RM) Total Direct Labour Hours Factory overhead rate per direct labour hours
6000 6000 18 000 30 000 49 999.99 1000
(OAR)
Factory overhead rate per direct labour hours (OAR) OAR =
Total Factory Overhead
6000 6000 18 000 30 000 50 200 1010
6000 6000 18 000 30 000 52 200 1110
Q4 2420 16 133.33 5 377.78 2 688.89 24 200 6000 6000 18 000 30 000 54 200 1210
Year
86 599.99
120 000 206 599.99 4 330 47.71
Total Direct Labour Hours =
206 599.99 / 4330
=
47.71
Variable Cost: Calculation for electricity bill
Q1 = 3000/ 450 x 2000 = 13 333.33
Q3 = 3000/ 450 x 2220 = 14800
Q2 = 3000/ 450 x 2020 = 13 466.67
Q4 = 3000/ 450 x 2420 = 16 133.33
Calculation for water bill
Q1 = 1000/ 450 x 2000 = 4 444.44
Q3 = 1000/ 450 x 2220
Q2 = 1000/ 450 x 2020 = 4 488.89
Q4 = 1000/ 450 x 2420
= 4 933.33
= 5 377.78
Calculation for telephone bill
Q1 = 500/ 450 x 2000
Q2 = 500/ 450 x 2020
= 2 222.22
Q3 = 500/ 450 x 2220
= 2 244.44
Q4 = 500/ 450 x 2420
= 2 466.67
Total Variable Cost
For Q1
= electricity bill + water bill + telephone bill = 13 333.33 + 4 444.44 + 2 222.22 = RM 19 999.99
= 2 688.89
For Q2
= electricity bill + water bill + telephone bill = 13 466.67 + 4 488.89 + 2 244.44 = RM 20 200
For Q3
= electricity bill + water bill + telephone bill = 14 800 + 4 933.33 + 2 466.67 = RM 22 200
For Q4
= electricity bill + water bill + telephone bill = 16 133.33 + 5 377.78 + 2 688.89 = RM 24 200
Total Variable Cost (RM) = Q1 + Q2 + Q3 + Q4 = 19 999.99 + 20 200 + 22 200 + 24 200 = RM 86 599.99
Fixed Cost: Calculation for promotion
Q1 = 2000 x 3
Q2 = 2000 x 3
= 6 000
= 6 000
Q3 = 2000 x 3
Q4 = 2000 x 3
= 6 000
= 6 000
Calculation for lorry selling and distribution
Q1 = 2000 x 3
Q2 = 2000 x 3
= 6 000
= 6 000
Q3 = 2000 x 3
Q4 = 2000 x 3
= 6 000
= 6 000
Calculation for lorry salaries (model)
Q1 = 6000 x 3 = 18 000
Q3 = 6000 x 3 = 18 000
Q2 = 6000 x 3 = 18 000
Q4 = 6000 x 3 = 18 000
Total Fixed Cost
For Q1
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q2
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q3
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
For Q4
= promotion + lorry selling + salaries = 6000 + 6000 + 18 000 = RM 30 000
Total Variable Cost (RM) = Q1 + Q2 + Q3 + Q4 = 30 000 + 30 000 + 30 000 + 30 000 = RM 120 000 Calculation for Factory Overhead Total Variable Cost + Total Fixed Cost
For Q1 = 19 999.99 + 30 000 = 49 999.99 For Q3 = 22 200 + 30 000 = 52 200
For Q2 = 20 200 + 30 000 = 50 200 For Q4 = 24 200 + 30 000 = 54 200
Calculation for Total Direct Labour Hours = Total req. DLH (technician) + Total req. DLH (carpenter) Q1 = 333.33 + 666.67 = 1000 Q3 = 370 + 740 = 1110
Total Direct Labour Hours = Q1 + Q2 + Q3 + Q4
Q2 = 336.67 + 673.33 = 1010 Q4 = 403.33 + 806.67 = 1210
= 1000 + 1010 + 1110 + 1210 = 4330
6. Closing Stock Budget as at December 31, 2010
Prepare a budget for Direct Material Closing Stock and Finished Goods Closing Stock
MAD’S SDN BHD Closing Stock Budget For the Year Ending December 31, 2010 Units Unit Cost (RM) Direct materials: Pendaflour lamp Plastic board Total DM stock
1572 524
Finished Goods: Stuminidio Total Closing Stock
260
Pendaflour lamp Plastic board Technician Carpenter Factory Overhead
Units Cost (RM) 14.50 50 10 10
Total Value (RM)
14.50 50
22 794 26 200 48 994
Unit/Hour 6 2 10/60 20/60 1/2
Value (RM) 87 100 1.67 3.33
Unit Cost
192
Calculation for Total Value
Total value = Units x Units Cost (RM)
Pendaflour lamp
Plastic board
Total value
Total value
= 1572 x 14.50 = RM 22794
= 524 x 50 = 26200
Total Direct Material Stock = total value pendaflour lamp + total value plastic board = RM 22794 + RM 26200 = RM 48994 Finished Goods:
Calculation total value for Stuminidio
Total value
= Units x Units Cost (RM)
= 260 x 192 = RM 49920
Total Closing Stock = Total DM Stock + total value for Stuminidio = RM 48994 + RM 49920 = RM 98914
7. Cost of Goods Sold Budget as at December 31, 2010
Since this is a new venture, there is no opening stock
MAD’S SDN BHD Cost of Goods Sold Budget For the Year Ending December 31, 2010
RM Direct Material Used Direct Labour Factory Overhead Total Production Cost Add: Beginning FG Less: Ending FG Cost of Goods Sold
0 (49 920)
RM 1 668 414 43 300 206 599.97 1 918 313.97 (49 920) 1 868 393.97
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