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  • Mac3701 - FR Andrews - May - Jun 2023 Exam

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    Fredeline René Andrews
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    This document is a student examination for UNISA's MAC3701 module on the application of management accounting techniques. It contains the student number, module, name, and address of Fredelin Rene Andrews, and examines HotD's budgeted fixed manufacturing overheads allocation rate per direct labour clock hour for the 2023 financial year. The question provides details on standard and actual labor clock and work minutes per unit for HotD's basic and luxury products, and calculates the total budgeted fixed manufacturing overheads as R504.

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    44987536 Mac3701_fr Andrews_may_jun 2023 Exam

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    This document is a student examination for UNISA's MAC3701 module on the application of management accounting techniques. It contains the student number, module, name, and address of Fredelin Rene Andrews, and examines HotD's budgeted fixed manufacturing overheads allocation rate per direct labour clock hour for the 2023 financial year. The question provides details on standard and actual labor clock and work minutes per unit for HotD's basic and luxury products, and calculates the total budgeted fixed manufacturing overheads as R504.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    41 views2 pages

    Mac3701 - FR Andrews - May - Jun 2023 Exam

    Uploaded by

    Fredeline René Andrews
    This document is a student examination for UNISA's MAC3701 module on the application of management accounting techniques. It contains the student number, module, name, and address of Fredelin Rene Andrews, and examines HotD's budgeted fixed manufacturing overheads allocation rate per direct labour clock hour for the 2023 financial year. The question provides details on standard and actual labor clock and work minutes per unit for HotD's basic and luxury products, and calculates the total budgeted fixed manufacturing overheads as R504.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    44987536

    May/June 2023

    UNISA Examination

    STUDENT NUMBER: 44987536

    MODULE: MAC3701

    APPLICATION OF MANAGEMENT ACCOUNTING TECHNIQUES

    STUDENT NAME: FREDELINE RENE ANDREWS

    DATE: 22 May 2023

    NUMBER OF PAGES:

    ADDRESS: 574 CHARLIE LE-VACK STREET, HORNLEE, KNYSNA 6570

    EMAIL: 4498736@mylife.unisa.ac.za

    Page 1
    44987536
    Question 1.
    (a) HotD’s Budgeted fixed manufacturing overheads allocation rate per direct labour clock hour for the 2023
    financial year

    Details Calculations Basic Lux Total


    Standard labour Basic: 500gx12/60 100 75 175
    clock minutes Lux: 300x15/60
    per unit
    Actual labour Basic: 500gx10.8/60 90 78 168
    clock minutes Lux: 300x15.5/60
    per unit
    Actual labour Basic: 500gx10.14/60 84.50 76.50 161
    work minutes per Lux: 300x15.3/60
    unit
    Total R274.50 R229.50 R504.00

    Page 2

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