Management Accounting & control MAF551 Multiple Choice Question 1. Boney sports is merchandising firm that import and sells standardized football goal post to the local market. It purchases the goal post from Korea at a cost of RM220 per unit. It hasjust completed preparing its budget for the third quarter of 2021. The company expects to sell 2,520 units in July, 2,835 units in August and 2,970 units in September. Sales for October 2021 are expected to decrease by 8%. Besides, the company also has a policy of keeping ending inventory at 10% ofthe following month's sales requirement. Calculate the units football goal post that Boney Sports should purchase for the month of August 2021. a) 2,804. b) 2,946 c) 2,848 d) 3,132 Cahaya Sdn Bhd is a small business located in Samarahan, which produces fresh coconut canned drinks. The following table shows the monthly overhead report for indirect labour cost budget for the month ofJuly 2021: Budgeted (RM) Indirect labour 28,000 30,000 Production in units 200,000 220,000 The indirect labour consists of RM6,000 wages paid to the production supervisor. Calculate the total variable cost for indirect labour based on flexible budget. a) RM28,000 b) RM30,800 c) RM24,200 d) RM22,000 Memang Rangup Enterprise is a small business producing keropok lekor in Terangganu. Below is the extracted performance report for the month ofJune 2021: Budgeted Actual Variance Unit produced (Pack) 320 400 80 A Labour cost 5,200 4,600 600 F Wages of RM2,800 was paid to the manager. Determine the actual fixed labour cost based on the flexible budget. a) RM1,600 b) RM600 c) RM1,200 d) RM1,000