Toys ltd produced the following budget for its new

12. Toys Ltd produced the following budget for its new line of
Ironman action figures for February 20X9
Budget for February 20X9 units price/cost per units RM
Sales 4,000 RM25per unit 100,000

Cost
Direct
Material RM4 per unit 16,000
Direct Wages RM 5 per unit 20,000
Production Overhead 24,000
Selling & Distribution overhead 18,000
total cost 78, 000
net profit 22,000
The budgeted production overhead at a level of 5,000 units would be
RM27,000. The Selling and distribution overhead contains a fixed cost of
RM10,000. The actual production and sales was 4,500 units. What
would be the revised net profit after flexing the budget?
13. Andy Lau limited manufactures a single product. The
budgeted sales in units for December 20X9 are 9,350. Opening
stock of the finished goods for the month is budgeted at 12,300
units and the closing stock is budgeted at 13,500 units.
Each unit of finish goods stock uses 3 kilos of raw material that is
forecasted to cost RM4 per kilo. Opening stock of raw material at
the beginning of December 20X9 is forecasted t o be 19,000 kilos,
but the closing stock for the month should fall to 15,000 kilos. What
is the budgeted amount of raw material to be purchased in RM for
December 20X9?
14. Ha Neul and Ji Hoon limited incurs the following costs and
revenues in the manufacturing and selling of 2000 units of product
B:

RM
Direct material 23, 000
Sales 85, 000
Depreciation on vehicle 12, 000
Variable administration Overhead 10, 000
Depreciation on machinery 12, 000
Direct wages 8, 000
Salesman’s commission on sales 4, 000
Factory supervisors salary 6, 000
What is the contribution per unit product B?