QUESTION / SOALAN 2 Marks / Markah a) Maju Jaya Sdn. Bhd. is a shoe factory in Klang. It has three different departments making men’s shoes (Department A), women’s shoes (Department B) and children’s shoes (Department C). The following are the balances of the company accounts as at 31 December 2009: Department Department Department A B C Total RM RM RM RM Sales 375,000 280,000 425,000 1,080,000 Purchases 69,000 84,500 243,000 396,500 Stocks as at 1 Jan 2009 38,000 27,000 62,500 127,500 Stocks as at 31 Dec 2009 42,500 24,500 84,000 151,000 Wages 15,000 12,500 19,000 46,500 Indirect expenses: Carriage inwards 6,500 Discount on purchases 4,500 Rental 120,000 Fire insurance 7,500 Telephone 6,450 Discount on sales 11,100 Bad debts 3,250 Delivery expenses 4,250 Salesmen's commission 119,000 Floor space (in sq. feet) 2,400 4,800 4,800 12,000 Note: Apportionment of indirect expenses is based on floor space. Based on the above information, prepare the departmental income statement for the year ended 31 December 2009. (12) b) Discuss how the departmental accounts could assist managers in making decisions. (5) c) Explain the differences between avoidable cost and unavoidable cost. (3) (Total / Jumlah: 20)