BANGLADESH UNIVERSITY OF PROFESSIONALS cl r B.Sc. in Computer Science and Engineering s : Earmed Credit Hour > 108, Final Examination (Spring): Feb 2021 Total: 2.00 hours Full Marks: 120 Section B: 1.00 hour Section 4B 60 INSTRUC? Use SEPARATE answer scripts for each section. ‘Question - § and Question ~ 8 (Viva Voce) in Section B are compulsory ‘Answer any OTHER ONE question from this section (From Q-6 & Q-7) Figures in the margin indicate full marks, Assume reasonable data if necessary ‘Symbols used have their usual meanings. soapge ‘SECTION-B Question-$ (Compulsory) ‘a. What is direct material cost? 2 b. Alpha Company has the following data for the month ended November 30, 2020) {Direct materials cost Direct labor cost Manufacturing overhead ‘Administrative overhead | st Selling & distribution overhead Profit 39,150 Alpha Company wants to submit a quotation for a job in December for hich the following costs have been estimated: Direct materials Tk 1,300 Direct labor 1,500 Manufacturing overhead is based on direct labor and other overheads are based on manufacturing cost Required 1 Propre ASB oot toa for Noverbst) ’ ii, Prepare anv catimated job cost sheét for the job in Decomban aman 4 aN determine the sales price if Alpha Company intends to eam: Same rate of profit as of November 0° a a Page 1 of 2 Scanned with CamScannerQuestion - 6 What is cost accounting? 2 'b. Beta Company has the following data for the year ended December 31, 2020: Sales Te 12,00,000 ‘Raw materials used in production 1,85,000 Direct labor cost 1,00,000, YY Indirect materials cost 15,000 ‘Maintenance Cost, factory 26,000 ‘Depreciation cost, factory equipment 80,000 ‘Work in process inventory, Jan 1 5,000 I Work in process inventory, Dec 31 6,000 \ \ Finished goods inventory, Jan 1 12,000 Finished goods inventory, Dec 31 10,000 ‘Administrative expenses 3,00,000 N 0 Required: i Prepare a cost of goods manufactured schedule for: Qea ii, Prepare an income statement for 2020. 8 Question—7 ‘Explain the thee classes of manufacturing costs. 9 'b. Discuss the distinguishing features of managerial accounting, 9 © What is produet cost? 2 Question—8 (Compulsory) 4 20 “Marks allotted for Viva 20 é ‘Scanned with CamScanner