Below are the costs for the month of April 2021 for Cemerlang Sdn, Bhd. RM Raw material used 20,000 Factory operators wages 20,000 Rental 10,000 Utilities 5,000 Insurance for factory 2,000 Adminis

Below are the costs for the month of April 2021 for Cemerlang Sdn, Bhd.RMRaw material used20,000Factory operators wages20,000Rental10,000Utilities5,000Insurance for factory2,000Administration manager’s salaries6,000Carriage inwards for raw materials1500Salaries for delivery van’s driver3,000Indirect labour cost13,000Advertising costs7,000Costing clerks’ salaries3,000Bought shelves for administration office15,000Revenue110,000Notes:1. Apportion the cost of rental based on the following percentage: Production overhead 25%, Administration overhead 25%, Selling overhead 25% and Distribution overhead 25%.2. Utilities will be apportioned based on the following percentage: Production overhead 50%, Administration overhead 20%, Selling Overhead 10% and Distribution overhead 20%.Required:Prepare the operating statement for the Cemerlang Sdn. Bhd.          [Total: 15 marks]Question 4A. Below are the costs and production volume of Aunty Annie Bakery Sdn. Bhd. during the months of April and May 2021.MonthMarchAprilMayUnits15,00025,00035,000Material costs30,00050,00070,000Insurance3,0003,0003,000Power23,00038,00053,000Depreciation – equipment5,0005,0005,000Advertising costs16,00026,00036,000Indirect labour60,000100,000140,000Warehouse costs8,00013,00018,000Required:a) Analyse the costs according to their behaviour.             [9 marks]b) Predict the costs for the month of June when 50,000 units will be produced.            [6 marks]         [Total: 15 marks]Question 5The following information are the information for Sapphire Enterprise.Delivery period2 to 4 weeksMaximum consumption400 unitsMinimum consumption120 unitsUnits required per annum20,000Ordering costRM20Annual cost of carrying a unit in stockRM5You are required to calculate for each component:a) Economic quantity  [2 marks]b) Re level  [2 marks]c) Minimum  stock level             [3 marks]Maximum  stock level             [3 marks]