STUDENT’S NAME :

I/C NO :

PROGRAMME :

CLASS DATE :

INTAKE DATE :

MODULE :

TRAINER’S NAME :

CENTRE :

OVERALL MARK
(Fill up by Trainer)

QUESTION MARK

1
2
3

TOTAL (30%)
QUESTION 1

Discuss the SIX SIGMA DMAIC framework with examples.

(10 marks)
QUESTION 2
A company manufactures a single product. Budget and standard cost details for next year include:

Selling price per unit RM26.00

Variable production cost per unit RM5.80
Fixed production costs RM150,000
Fixed selling and distribution costs RM105,000
Sales commission 5% of selling price
Sales 85,000 units

Required:
(i) Calculate the break-even point in units. (4 marks)

(ii) The marketing manager has suggested that the selling price per unit can be increased to RM45.00 if
the sales commission is increased to 8% of selling price and a further $30,000 is spent on advertising.
Calculate the percentage by which the budgeted sales can fall before the company begins to make a loss
and the revised break-even point based on the marketing manager’s suggestion. (8 marks)

(ii) The marketing manager has suggested that the selling price per unit can be increased to RM21.00 if
the sales commission is increased to 6% of selling price and a further RM35,000 is spent on distribution.
Calculate the percentage by which the budgeted sales can fall before the company begins to make a loss
the revised break-even point based on the marketing manager’s suggestion. (8 marks)
QUESTION 3

Desa Cemerlang Sdn Bhd has been engaged in the process of forecasting its financing needs over the next
quarter and has made the following forecasts of planned cash receipts and disbursements:

The monthly sales for the year of 2021:

RM RM
April 550,000 August 690,000
May 600,000 September 575,000
June 580,000 October 600,000
July 530,000 November 620,000

a) The firm's sales of 60% is collected in the month of sale and the remaining balance will be collected
equally in the following two months after sales.
b) The raw materials are 70% of sales purchased two (2) months before the sales month. The supplier is
paid one month after the purchases on the cash payment basis.
c) The wages and salaries is paid based on 10% of sales in the month. The utilities for the firm is 5% of
sales in the month of their incurrence.
d) Furthermore, the monthly rent expenses is RM7,000 and RM5,000 tax payments are to be made in
the second month of each quarter.
e) A 5% annual interest on a RM500,000 term loan will be paid monthly.
f) Beginning cash balance for the budget period is RM70,000 with a minimum cash balance of
RM45,000 and an increase to RM90,000 in August and RM135,000 in September.
g) Any short term financing needed to maintain the minimum cash balance should be paid off the month
after the financing month with an annual interest rate of 15% per annum.

Prepare a monthly cash budget for the three-month period ended 30th September. (30 marks)