Labour Cuestion )

Hours worked

Nana
: Gros8 Wage +01
Basic wàg
r/H: .Rm 20
NWH yo houns
fist fre hours
O premi um z 00 "lo
: 150°lo remaining

GW: NWW X r/h

40 X Km L0

200

800

Basic wages 3 B00 + 2O0+300

3 Rm i,30 0

Tatq
Bh .RM22

40% 12

OT

:RM220

Basic wage 3 880 +220 + Il6

Rm l,210
 Yayo (4içtential rate)
Unt 204 kg
S0kg x 3 : 1s0

- 252

64 * S.60
Rm 89 1

Zaim Cstraight rate)

166 % 3-50

Gtow : m35D

Bonus
Nang ayg
Tine allowed 290 (I5 /60)
: 82.5 h
* 72.5 hoyrs
TT : 35 h
Time takeo : S1 hours
Ts 3 4?.5h
Time Gave " 21.5 hours
(Rm)
bonus : 47-5 x15 So °lo

km 35 6 25

TA 302 x (15/6 0)
: 5.5 hours

Bonus : 28.5 50°/o 12

2Rm 13-50
 (1c1) 142 288 ous
288. maintunce Maintuane
(8,c4)4c1 4804 Canteen
hours CAnteea
(3233) 8,49) I2470 I2,40 maintwand Maintenance
employee
3233 (24,100) 4850 Canteen
48S of no
be-spprtinu
Ovehend
24,100
IGS,620 6o SO,l6,346n S$4,800 Total
expensed
,600 . 30,000 Power
s00 2,32,000 44,000
Cmplayea
4o0 4s,0o0 numbr
of
6o0 9, 600 building
C'toe)
macne
ot| aue LaSwnce
on
000 10, 20,000
'o0)Rackineries
Deprrciohonvalas
000 nachiery
, of
2,500 35D 7S0 18, 2S,000
feet) (syre building
00
0,0 area kentalo
6,000 26,000 oo. 22,0
alleca
ho
24820 G6,600
dired indivect other
31200 allecaton es
wag
direct Indirect
,200 20,300 10,900
800 S,
000 SS, alloaton materi!
diret Indirect
100 20,
SDO 20,
manten ce 10,300
dept
s (RM)
dept Machine
deptk |Machin e Basic Orerhead
CRm) deptcanteen
servico Assembly cHon frodu
CRmdepartment
)
Tutrial
I G AcCTraditiona l
Datr
 Tota! Pro duetion dept (Rm) Service
Fasic Machlne Machenek Assembly
dept S dept
dept
dept Can teeA
Maintenance
32
32
(142) 21

2
(21)
(4) nil

SSY800 188,90 9 1?0,348 14S,s43 nil

know the amount

cost alloc q tioo and knowa as Cost center.

t apporhmmen1 Ig only know the basic onls

:Machine depisMachine houns : Rssembly dept Cdire t (abour kouy

4S, sY3
188,408 / Gt06- T200 mH

Machine deptk ( Machine: hours.;

|I70,348 I 18,000 mH

4) Acual bor overhead 200, 00 0

budgted overhead :
114552 I88, 9 26

Ande abtokb)
Madine K

115,000
badgeted
(over absorb )

budded: 21,10 o 940

 Date

Cquestion )
Labour ABC Cost driver
300,000
Rm orders 3000 lo
3,000 90 000o
a) Cost pool 300,000
et up
Aurehasing I,loo 4So,00o
10,
000
I00,000 mH 100,000
machine sef-yps B,000
YSD,000 Io,000 units 150,00o
Mackingng 5)000
Packaging
Cost drive rate 300 ordr
b. Cost poo) Km 100 Rm
130 setup
Purc haging Kms 9000 hours Rm 33 t,D0
Machining sut RM 4-SO
Machjäing
Aeki RM O-5D Rm
hcuging
overhend cort 000 nit
Total
Tofal preduehan unit
overheadcot
Total
Traditiona AB

2
cost pow wnit
Direct matrial
eot gwr w
|bired Labour 8C2-5): 20 -03)
Produchon overhead RM Y3-o2/

ptadaher
to AB ys tem hec ause the
C"The
company should change sutem Thts cam
cost ie lowee mq.q7 from the trachion al
coMpang qver prie the seing pric

d-- ite allocate d based on activity

Aese ae eost driver rate, cast driver and activity cost paol
maay coct centre