Sinar Kemboja a company manufacturing concern operates on the three machines; Moulding, Shaping and Cutting

Sinar Kemboja a company manufacturing concern operates on the three machines; Moulding, Shaping and Cutting. Other two service departments; Maintenance and Store are supporting the three machines to be operated smoothly. The budgeted overhead costs for all five departments for the year 2021 are as follows: RM Allocated overheads: Moulding Shaping Cutting Maintenance Store 220,000 210,000 190,000 100,000 88,000 Other costs: Rent and rates Power Heating and lighting Insurance on building Insurance on machine Insurance on motor vehicles Supervision Telephone expenses Depreciation on motor vehicles 65,800 72,600 64,200 34,000 28,800 105,600 54,500 12,000 32,000
The following information relates to the machine: Cutting 100 Maintenance 50 Store 50 15 8,000 2,000 5 5,000 1,000 Total Floor area 500 Number of personnel 380 No of calls 60,000 Horse power 20,000 Machine hours 15,400 Motor vehicles at cost (RM) 800,000 Machine at cost (RM) 900,000 No of material requisition 6,500 Maintenance hours 30,000 Direct labour hours 69,500 Moulding Shaping 150 150 130 120 18,000 16,000 7,000 6,000 6,600 4,800 280,000 148,000 320,000 230,000 2,600 2,400 11,800 9,200 25,000 24,000 110 13,000 4,000 4,000 220,000 200,000 1,500 9,000 20,500 70,000 82,000 150,000
Required: Prepare an overhead analysis sheet showing the basis of apportionment made. (ALL answers must be rounded-up to the nearest RM) a. (35 marks) b. Calculate an overhead absorption rate (CAR) based on the following basis: Moulding: Machine hours Shaping: Machine hours Cutting: Direct labour hours (ALL answers must be rounded-up to the nearest RM) (5 marks) C. Explain FIVE (5) examples of overhead for KUPTM.