No.

Name Paper 1 Paper 2 Paper 3 Paper 4 Paper 5 Total Average

1 Wai Win Han 86 76 96 60 46 364 72.8
2 Lai Wai Yee 86 41 84 96 92 399 79.8
3 Ng Chun Kiat 39 89 91 65 86 370 74.0
4 Goh Wea Jyue 82 43 28 68 76 297 59.4
5 Yeo Yu Huey 43 90 86 53 59 331 66.2
6 Alen Tan 76 68 30 97 75 346 69.2
7 Gan Ji Wearn 66 65 43 81 83 338 67.6
8 Ng Jun Jie 94 76 83 82 73 408 81.6
9 Voon Xuan Ming 76 83 61 65 76 361 72.2
10 Azrul Tamizi 76 37 66 48 73 300 60.0
Average mark 72.4 66.8 66.8 71.5 73.9
Maximum mark 94 90 96 97 92
Minimum mark 39 37 28 48 46
 JAN ($) FEB ($) MAR ($) APR ($) MAY ($) JUN ($)
Income
Basic pay 4,000 4,200 4,410 4,631 4,862 5,105 Basic pay increases 5% every subsequent mont
Overtime 400 420 441 463 486 511 Overtime is 10%of each month's basic pay
TOTAL INCOME 4,400 4,620 4,851 5,094 5,348 5,616
EXPENSES
Rent 600 672 672 672 672 672 12% increase from Feb onwards.
Food 800 800 800 800 800 800
Electricity 50 54 58 63 68 73 8% increases per month.
Medical 80 80 80 80 80 80
Clothes 200 236 236 236 236 236 18% increase from Feb onwards.
Entertainment 300 300 300 300 300 300
Miscellaneous 100 100 100 100 100 100
TOTAL EXPENSES 2,130 2,242 2,246 2,251 2,256 2,261

SAVING 2,270 2,378 2,605 2,843 3,092 3,354

Average income 4,988

Average expenses 2231
Average saving 2757
% every subsequent month.
ch month's basic pay

b onwards.

b onwards.
ALLOCATION Cutting Assembly Stores Maintenance Total
Indirect materials 30,000 15,000 5,000 10,000 60,000
Indirect labour 25,000 10,000 20,000 15,000 70,000

Total overheads to be apportioned

Machinery Depreciation 10,000
Rent & Rates 60,000
Heat & Light 20,000
Power 20,000
Insurance 10,000

Item Cutting Assembly Stores Maintenance Total

Floor Area 3,000 1,500 1,000 500 6,000
Power usage 45% 35% 5% 15% 100%
Net book value 60,000 30,000 10,000 - 100,000
For reapportionment purposes
Cutting Assembly
Maintenance 35% 65%
Stores 60% 40%

Details Cutting Assembly Stores Maintenance Total

Indirect materials 30,000 15,000 5,000 10,000 60,000
Indirect labour 25,000 10,000 20,000 15,000 70,000
Machinery depr. 6,000 3,000 1,000 - 10,000
Rent & Rates 30,000 15,000 10,000 5,000 60,000
Heat & Light 10,000 5,000 3,333 1,667 20,000
Power Usage 9,000 7,000 1,000 3,000 20,000
Insurance 6,000 3,000 1,000 - 10,000
Total 116,000 58,000 41,333 34,667 250,000

Reapportionment Cutting Assembly Stores Maintenance Total

Maintenance(Cutting)
Maintenance(Assembly)
Stores(Cutting)
Stores(Assembly)
New Total
Machine hours 100,000 50,000
Labour hours 20,000 80,000
Pre-determined OAR