QUIZ TOPIC 11: DECISION MAKING

QUIZ AA025 ACCOUNTING 2

TOPIC 11: DECISION MAKING

 QUESTION 1

 

Ginger Company produces 8,000 units of 87Q material a year. This 87Q is a material used in some of the products of Ginger Company. Cost per unit for production of 87Q is:

(Ginger Company mengeluarkan 8,000 unit bahan 87Q setahun. 87Q ini adalah bahan yang digunakan dalam beberapa produk pengeluaran Ginger Company. Kos seunit bagi pengeluaran bahan 87Q adalah seperti berikut:)

 

	RM
Direct material	5.00
Direct labour	2.00
Variable manufacturing overhead	1.00
Fixed manufacturing overhead	1.50
Total	45.00

 

The fixed overhead directly involved with the production of the 87Q material is only RM2,400 (avoidable fixed costs) while the rest is a fixed overhead shared. The external supplier makes an offer to supply the same material with 87Q at RM9 for the production of Ginger Company products.

(Overhed tetap yang terlibat secara langsung dengan pengeluaran bahan 87Q adalah hanya RM2,400 manakala selebihnya adalah overhed tetap yang dikongsi bersama. Pembekal luar membuat penawaran untuk membekalkan bahan yang sama dengan 87Q dengan harga RM9 bagi pengeluaran produk Ginger Company.)

 

INSTRUCTIONS:

Show whether Ginger Company should buy or create the 87Q material. 

(Tunjukkan sama ada Ginger Company perlu membeli atau membuat bahan 87Q)

 

QUESTION 2

Syarikat Hytech Bhd. is a laptop manufacturer. The company made its own micro chip for its laptop. Recently, Syarikat Canggih Teknologi Bhd. made an offer to sell this micro chip to Syarikat Hytech Bhd. at RM40 per unit. If Syarikat Hytech Bhd. makes its own micro chip cost per unit is as follows:

(Syarikat Hytech Bhd. pengeluar komputer riba. Syarikat membuat sendiri mikro cip untuk komputer riba yang dikeluarkannya. Baru-baru ini Syarikat Canggih Teknologi Bhd. membuat tawaran untuk menjual mikro cip ini kepada Syarikat Hytech Bhd pada harga RM40 seunit. Jika Syarikat Hytech Bhd membuat sendiri mikro cip ini kos seunit adalah seperti berikut:)

 

	RM
Direct material	10.00
Direct labour	15.00
Variable manufacturing overhead	8.00
Fixed manufacturing overhead	12.00
Total	45.00

 

The above unit cost is based on an annual production of 30,000 units. Syarikat Hytech Bhd. will not make the micro chip but buy it as much as 30,000 units a year if it can save at least RM10,000 a year. If the Hytech Company accepts the offer, a fixed overhead cost of RM150,000 will be avoided.

(Kos seunit di atas adalah berdasarkan pengeluaran tahunan sebanyak 30,000 unit. Syarikat Hytech Bhd. tidak akan membuat mikro cip tersebut tetapi membelinya sebanyak 30,000 unit setahun jika dapat menjimatkan sekurang-kurangnya RM10,000 setahun. Jika Syarikat Hytech Bhd.   menerima tawaran tersebut kos overhed tetap sebanyak RM150,000 akan dapat dielakkan.)

 

INSTRUCTIONS:

Show whether to make or buy micro chip from Syarikat Canggih Teknologi Bhd. 

(Tunjukkan sama ada untuk membuat atau membeli daripada Syarikat Canggih Teknologi Bhd.)

 

QUESTION 3

 

Yanzhi Ltd. has been manufacturing its own lampshades for its table lamps. The company is currently operating at 100% of capacity. Variable manufacturing overhed is charged to production at the rate of 50% of direct labour cost. The direct materials and direct labour cost per unit to make the lampshades are RM40 and RM60, respectively. Normal production is 50,000 table lamps per year.

A supplier offers to make the lampshades at a price of RM135 per unit. If Yanzhi accepts the suppliers offer; all variable manufacturing costs will be eliminated, but the RM500,000 of fixed manufacturing overhead currently being charged to the lampshades will have to be absorbed buy other products.

 

(Yanzhi Ltd. telah mengeluarkan lampshades sendiri untuk lampu mejanya. Syarikat kini beroperasi pada kapasiti 100%. Overhed perkilangan berubah  dikenakan kepada pengeluaran pada kadar 50% kos buruh langsung. Bahan langsung dan kos buruh langsung bagi setiap unit untuk membuat lampshades masing-masing adalah RM40 dan RM60. Pengeluaran biasa ialah 50,000 lampu meja setahun.)

(Pembekal menawarkan untuk membuat lampshades pada harga RM135 seunit. Jika Yanzhi menerima tawaran pembekal; semua kos perkilangan berubah akan dihapuskan, tetapi RM500,000 kos overhed perkilangan  tetap yang sedang dibebankan ke lampu belakang perlu diserap membeli produk lain.)

 

INSTRUCTIONS:

(i)            Prepare the incremental analysis for the decision to make or buy the lampshades.

(Sediakan analisis peningkatan bagi membuat keputusan sama ada untuk membuat atau membeli lampshades)

(ii)          Should Yanzhi buy the lampshades

(Patutkah Yanzhi membeli lampshades?)

                                                                        

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