(b) RG Motors has been approached by a new customer with an offer to purchase 5,000 units of its hand-free, Wi-Fi-enabled automotive model – the SMART, at a price of RM18,000 per automobile. RG’s...

Extracted text: (b) RG Motors has been approached by a new customer with an offer to purchase 5,000 units of its hand-free, Wi-Fi-enabled automotive model – the SMART, at a price of RM18,000 per automobile. RG’s other sales would not be affected by this new customer offer. RG normally produces 100,000 units of its SMART model per year but only plans to produce and sell 90,000 units in the coming year. The normal sales price is RM35,000 per SMART. Unit cost information for the normal level of activity is as follows: [RG Motors telah didatangi oleh pelanggan baru dengan tawaran untuk membeli 5,000 unit bebas tangan, model automotif berkemampuan Wi-Fi – SMART, pada harga RM18,000 setiap automobil. Jualan lain RG tidak akan terkesan dengan tawaran pelanggan baru ini. RG kebiasaannya menghasilkan 100,000 unit model SMARTnya setiap tahun tetapi hanya merancang untuk menghasilkan dan menjual 90,000 unit pada tahun akan datang. Harga jualan normal adalah RM35,000 setiap SMART. Maklumat kos unit untuk tahap aktiviti normal adalah seperti berkut:] Table 7: Production Costs [Jadual 7: Kos-kos Pengeluaran] Total Cost RM Direct materials 10,000 2,000 Direct labor Variable overhead 4,000 8,000 Fixed overhead Total 24,000 Fixed overhead will not be affected by whether or not the special order is accepted. [Overhed tetap tidak akan terkesan sama ada tempahan khas diterima atau tidak.] Required: [Dikehendaki:] (i) List the relevant costs and benefits of the two alternatives of the special order. [Senaraikan kos-kos relevan dan faedah-faedah dua alternatif tempahan khas.] (ii) Propose whether operating income increase or decrease if the order is accepted with calculation details. [Cadangkan sama ada pendapatan operasi meningkat atau menurun jika tempahan diterima dengan perincian pengiraan.]