You work for Jumbi Software pty ltd. A six month software upgrade project by your organization to an important client is scheduled to have a budget of $120M. After three months, it is in the following financial scenario: (cumulative)您在 Jumbi Software pty ltd 工作。您的组织为重要客户实施的为期六个月的软件升级项目计划预算为 1.2 亿美元。三个月后，财务状况如下：（累计）Month 月 1 2 3 4 5 6Planned value 计划值 10M 20M 40M 90M 110M 120MEarned Value 所得价值 15M 25M 90M      Actual Cost 实际成本 20M 35M 95M      Calculate the cumulative Schedule Variance (SV) at the end of the 3rd month (2 marks)计算第 3 个月末的累积进度差异 (SV)（2 分） Calculate the Cumulative Cost Variance (CV) at the end of the 3rd month (2 marks计算第 3 个月末的累积成本差异 (CV)（2 分Calculate the Schedule Performance Index (SPI) at the end of the 3rd month (2 marks)计算第 3 个月末的进度绩效指数 (SPI)（2 分）Calculate the Cost Performance Index (CPI) at the end of the 3rd month (2 marks)计算第3个月末的成本绩效指数（CPI）（2分）Calculate the Earned Schedule at the end of the 3rd month (2 marks)计算第 3 个月末的收入表（2 分）Calculate the minimum performance threshold that must be achieved if the project is to complete within budget (hint: this is also referred to as the TCPI) (3 marks)计算项目要在预算内完成则必须达到的最低绩效阈值（提示：这也称为 TCPI）（3 分）How well the project is doing in terms of budget? How well is it doing in terms of time? (5 marks)该项目的预算情况如何？就时间而言，它的表现如何？ （5分）Comment or speculate on two likely reasons for your observation in part (vii) (2 marks)对第 (vii) 部分中你的观察结果的两个可能原因进行评论或推测（2 分）

Mzwakhe Pty Ltd has provided you with the following information to assist in the budget preparation. The marketing department has estimated monthly sales as follows:MonthUnitsJuly6 000August7 000September5 000October4 000November3 000 The selling price per unit is R150 per unit.   All sales are on credit.  Based on the past experience, credit sales are expected to be collected in the following pattern:         40% in the month of sale.         50% in the month following sale.         10% uncollectable.The beginning of accounts receivable balance (excluding uncollectable amounts) on 1 July will be R130 000.  The company maintains finished goods inventories equal 10% of the following month’s budgeted sales. The inventory of finished goods on 1 July will be 600 units.  Each unit requires two (2) kilograms of Material B on hand at the end of each month equal to 20% of the following month’s production needs.  The inventory of Material B on hand in July will be 2 400 kilograms.  Material A costs R10 per kilogram. Each unit requires 1,5 hours at R50 per hour.Required:Filli in the missing figures by choosing the correct answer from the options provided:1.  Production budget AugustSeptemberBudgeted sales in units7 0005 000Add: Blank 1Blank 2Blank 3Total needs  Less: Blank 4Blank 5Blank 6Units to be producedBlank 7Blank 82.      Collection from customers JulyAugustAccounts receivableBlank 9 July salesBlank 10Blank 11August sales Blank 12Total cash collectionsBlank 13Blank 143. Material purchases budget for AugustProduction requiredBlank 15X 2 kgBlank 16Total needsBlank 17Add: closing inventoryBlank 18Materials neededBlank 19Less: opening inventoryBlank 20Total material purchasesBlank 21Cost per kgBlank 22Total material costBlank 23

Question 13Suria Bhd has defined benefit scheme for its employees. On 1 January 20X9, the fair value of the plan assets was RM440,000 and the present value of the obligation was RM580,000.It was recorded that the past service cost of RM1,800 was the results of changes introduced during the year ended 31 December 20X9. During the year of 20X9, the entity had contributed RM150,000 to the scheme. The payment to its retired employees during the year amounted to RM100,900 and the current service cost was RM40,000.The entity uses a discount rate of 10%.The defined benefit expense for the year 20X9 is:Answer :RM41,800RM54,000    RM55,800  RM104,900

Ref-1: A major installation project was started for a customer on 1$ August, 2022. The project would take twelve months to complete. The customer paid $60,000 for the entire project upfront to Profast Limited on 1S August, 2022, and this amount was initially recorded as a 'Revenue received in advance' liability. What is the required adjusting journal entry to ensure the appropriate revenue for this project as at the 2023 June 30thfinancial year end has been accounted for?

Draw up a cash budget for A. Aiman showing the balance at the end of each month, fromthe following information for the six months ended 30 December 2023:a) Opening cash (including bank) balance on 1 July 2023 $3,600b) Production Units:2024 2025March April May June July Aug Sep Oct Nov Dec Jan720 810 900 960 1,050 1,110 1,140 1,020 930 780 750c) Raw materials used in production cost $15 per unit. Of this, 90 per cent in the month ofproduction and 10 per cent in the month after production.d) Direct labour costs of $24 per unit are payable in the month of production.e) Variable expenses are $6 per unit, payable 40 per cent in the same month as production and60 per cent in the month following production.f) Sales at $60 per unit:2024 2025Feb Mar Apr May June July Aug Sep Oct Nov780 600 960 870 1,200 900 1,050 1,200 1,170 1,200Debtors to pay their accounts three months after that in which sales are made.g) Fixed expenses of $1,200 per month payable each month.h) Machinery costing $6,000 to be paid for in September 2024.i) Will receive a legacy of $7,000 in November 2024.j) Drawings will be $900 per month.

Repayments of $1000 per month on the 10-year loan taken to finance the warehouse is  ____ cost, which should _____ in the capital budgeting analysis if the project is to use this warehouse as the storage facility.  Group of answer choicesan overhead expense, be includeda financing cost, not be includeda sunk cost, not be includedan opportunity, be included