Compute the direct labour used based on the given information:

Expenditure	RM
Work in process, August 1	21,000
Work in process, August 31	60,000
Direct material costs	12,000
Cost of goods manufactured	24,000
Factory overhead	24,000
Selling and administrative expenses	17,000

1. RM21,000
2. RM27,000
3. RM10,000
4. RM32,000

Which of the followings is considered as factory overhead cost of a mobile phone manufacturer?

A. The cost of the mobile phone memory chip

B. Depreciation cost of assembly equipment

C. The cost of the mother board

D. Wages of mobile phone assembly workers.

5. Conversion cost comprises

A. Direct materials and direct labour costs

B. Indirect material and indirect labour costs

C. Direct labour and factor overhead costs

D. Indirect labour and overhead costs

Calculate work in process as of October 1, 2020 for Najib Sdn Bhd based on the following information:

Expenditure	RM
Cost of goods manufactured	180,000
Direct material costs	90,000
Direct labour cost	60,000
Overhead	60% of direct labour cost
Work in process, October 31, 2020	40,000

1. RM34,000
2. RM70,000
3. RM47,000
4. RM46,000