Question

The following cost information was incurred by Restaurant Minangkabau located in Seremban for the month of April 2016. The restaurant has three sections, namely Foods and Beverage, Customer Service and Administration. A restaurant is a part of a service industry, Rice Flour and eggs Milk and sugar Spices and cooking oil Wages of Chef Wages of kitchen helpers Wages of cashier Wages of waiters and waitresses Wages of cleaners Costs of cooking gas Salary of restaurant manager Depreciation of building (kitchen) Depreciation of lorry RM 5,500 2.800 2.200 1,800 4,000 1,800 1,200 3,500 1,500 500 5,000 7,500 1,500 MANAGERIAL AND COST ACCOUNTING CONFIDENTIAL Wage of lorry driver Depreciation of Kitchen equipment Salary of female account clerk Other administrative expenses Depreciation of office equipment Advertisement 1,000 5,000 1.000 2,000 1,000 500 Required to calculate the following costs: Total materials and labour costs of the Foods and Beverage (4 marks) costs of the Foods and Total production overhead Beverage (2 marks) Total fixed costs (12 marks) Total variable costs (7 marks)

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Answer 1

Book1 - Excel Search Harish Joshi - O x AutoSave Of H File Home e ro Page Layout Insert Formulas Data Review View Help Share Comments & Cut === mv AutoSum ~ 48 0 5 Calibri BI U 11 D A A A S General C % ag Wrap Text Merge & Center 、 國圈 圈 00 Conditional Format as Cell Formatting Table Styles Fill [Copy v Paste Format Painter Clipboard Protect , Insert Delete Format E 4 Ideas Clear Sort & Filter Find & Select Font Alignment Protection Number Styles Cells Editing Ideas A1 : X fic E F G H I J K L M N O P Q R Classification: CONFIDENTIAL AB 11 2 a). Material & labour costs of the foods and Beverages S T U V A 3 5 8 11 13 14 Variable Cost Rice Variable Cost Flour and Eggs Variable Cost Milk & Sugar Variable Cost Spices & cooking oil Variable Cost Wages of chef Variable Cost Wages of kitchen helpers Variable Cost Wages of Cashier Variable Cost Wages of waiters and waitress Variable Cost Wages of cleaners Variable Cost Costs of cooking gas Fixed Cost Salary of restaurant manager Fixed Cost Depreciation of building ( Kitchen) Fixed Cost Depreciatio of lorry Variable Cost Wage of lorry driver Fixed Cost Depreciation of Kitchen equipment Fixed Cost Salary of female account clerk Fixed Cost Other adminstrative expenses Fixed Cost Depreciation of office equipment Fixed Cost Advertisement Total 5500 Material Costs 2800 Material Costs 2200 Material Costs 1800 Material Costs 4000 Labour Costs 1800 Labour Costs 1200 Production overhead Costs 3500 Production overhead Costs 1500 Production overhead Costs 500 Material Costs 5000 Production overhead Costs 7500 Production overhead Costs 1500 Production overhead Costs 1000 Production overhead Costs 5000 Production overhead Costs 1000 Production overhead Costs 2000 Production overhead Costs 1000 Production overhead Costs 500 Production overhead Costs 49300 17 18 25 26 Total Material Costs Total Labour Costs 12800 5800 Sheet1 Ready 2 - - + 100% 1 O Type here to search 0 ^ BI N G + 19:17 02-05-2020 e D » ENG 3

Book1 - Excel Search Harish Joshi - O x AutoSave Of H File Home e ro Page Layout Insert Formulas Data Review View Help Share Comments & Cut === Opvalle Wrap Text 3 General - P D AutoSum ~ 48 0 5 Calibri BI U 11 B- A^ A Av Fill Paste Protect [Copy v Format Painter Clipboard Insert Delete Format Ideas cre Merge & Center % Conditional Format as Cell Formatting Table Styles Clear Sort & Filter Find & Select Font Alignment Protection Number Styles Cells Editing Ideas 445 X r fx | CONFIDENTIAL H I J K L M N O P Q R S T U V a 20 Classification: AB Fixed Cost Fixed Cost Fixed Cost Other adminstrative expenses Depreciation of office equipment Advertisement Total E F G 2000 Production overhead Costs 1000 Production overhead Costs 500 Production overhead Costs 49300 a) Total Material Costs Total Labour Costs 12800 5800 Total Production overhead Costs 30700 Total Fixed Costs 23500 33 d) Total Variable Costs 25800 34 35 36 44 450 Sheet1 Ready 2 - - + 100% 1 O Type here to search 0 ^ Bi G o e LX00 + 19:17 02-05-2020 D » ENG 3