1. PA302
COST ACCOUNTING
TUTORIAL :
NAME :
Nor Hazwani Fasihah Binti Mohammad Nazri
Nor Afiera Binti Mohammad Haji
Nur Dalila Binti Mohd Zamri
Norfarah Aqilah Binti Mohamad Saleh
PROGRAMME :
10DAT11F2046
10DAT11F2031
10DAT11F2016
10DAT11F2017
DAT3A
Restricted for Invigilator only
LECTURER
:
MS NORWANI BT HARUN

2. MARGINAL & ABSORPTION COSTING
Material
Labour
Production Overhead
Fixed Overhead
Total
Sales
(Sales (unit) x Selling Price (unit))
Production Cost
(Total x Output)
Closing Stock
(Output-Unit Sold x Total)
Marginal
32
32
16
80
8000 x 260
=2080000
80 x 16000
=1280000
16000 – 8000
=8000
8000 x 80
=640000
Absorption
32
32
16
24
104
80000 x 260
=2080000
104 x 16000
=1664000
16000 – 8000
=8000
8000 x 104
=832000
(A) Marginal Costing
GLORIA MANUFACTURING CO.
INCOME STATEMENT FOR THE YEAR ENDED 2011
RM
Sales
Cost Of Goods Sold
(+) Opening Stock
(-) Production Cost
(-) Closing Stock
Gross Margin
Variable Selling +
Administrative Expenses
Contribution Margin
Fixed Production Overhead
Fixed Administration, Selling &
Distribution Expenses
Net Profit
1280000
640000
RM
2080000
(640000)
1440000
1440000
180000
80000
1180000

3. (B) Absorption Costing
GLORIA MANUFACTURING CO.
INCOME STATEMENT FOR THE YEAR ENDED 2011
RM
Sales
Cost Of Goods Sold
(+)Opening Stock
(-)Production Cost
(-)Closing Stock
Gross Profit
Variable Selling +
Administration Expenses
Fixed Selling + Administration
Expenses
Net Profit
1664000
832000
RM
2080000
(832000)
1248000
80000
1168000