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{"ops":[{"insert":"Question 2\nInfotech Bhd produces 20,000 units and sell 18,000 units oF microchips in a period. There are no opening inventory in the period. The total cost of production is RM20 each made up of a variable cost per unit of RM15 and fixed cost per unit of RM5. The selling price per unit of microchip is RM35.\nRequired: What will be the difference in profit calculated using absorption and variable costing principle?\n\nQuestion 3\nBestgoods Bhd had an opening inventory of 13,200 units and aclosing stock 28,200 units in a period. The variable costing income reported was RM100800 and the reported income underabsorption costing was RM120,300.\nRequired: Based on information, determine the fixed overheads absorption rate per unit.\n\nQuestion 4\nABC Bhd estimates to produce 40,000 units of Product X and the standard production\noverheads for the next month is estimated to be RM80,000. What is the overheads absorption rate based on the standard number of units to be produced?\n\n\n"}]}

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