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(0) (3) EMPLOYABILITY benefit of eating at the subsidised canteen. The (c) SKILLS FEATURE maintenance department is responsible for the general maintenance and repairing of the machinery () (c) within the whole factory. Handy currently makes 2,500 headphones. Scenario: Handy Headphones andy Headphones is a Johannesburg-based The forecast figures for the Handy Headphones for 2022 are as follows: at competitively priced at R1,590. theadphones can be delivered to house for distribution, they pass through ge production process. The headphones the moulding department and work their igh the wiring department, IT department, g department and, finally, the packaging wo other non-production departments within ry. These two service departments are the canteen and the maintenance department. All employees who work in this factory have the The departmental specifications are provided below: Practical tasks management accountant goes ahead with their plans Use a spreadsheet to complete the following task: to do the following: You are a newly appointed Cost Accountant for Handy - Plan A: Take two members of staff from the Headphones and you are curious to know what the Maintenance department and transfer them to total cost per headphone is working out at. You the IT department. There are two members of need to analyse the overhead costs, how they are staff on long-term sick leave and this is affecting allocated, apportioned and reapportioned as there the production and causing a bottleneck in the may be some changes made by the management IT department. accountant based on your findings. The management - Plan B: Employ six new members of staff, accountant would also like to know how all these who will receive accelerated training and costs would be shown on the standard cost card. start working in the IT department as soon as Research and presentation costs by R30,000 and skilled direct labour Using PowerPoint, present the outcome and show how by R100,000. The number of headphones the costs change from the spreadsheet task, if the 80 units. (0) (3) EMPLOYABILITY benefit of eating at the subsidised canteen. The (c) SKILLS FEATURE maintenance department is responsible for the general maintenance and repairing of the machinery () (c) within the whole factory. Handy currently makes 2,500 headphones. Scenario: Handy Headphones andy Headphones is a Johannesburg-based The forecast figures for the Handy Headphones for 2022 are as follows: at competitively priced at R1,590. theadphones can be delivered to house for distribution, they pass through ge production process. The headphones the moulding department and work their igh the wiring department, IT department, g department and, finally, the packaging wo other non-production departments within ry. These two service departments are the canteen and the maintenance department. All employees who work in this factory have the The departmental specifications are provided below: Practical tasks management accountant goes ahead with their plans Use a spreadsheet to complete the following task: to do the following: You are a newly appointed Cost Accountant for Handy - Plan A: Take two members of staff from the Headphones and you are curious to know what the Maintenance department and transfer them to total cost per headphone is working out at. You the IT department. There are two members of need to analyse the overhead costs, how they are staff on long-term sick leave and this is affecting allocated, apportioned and reapportioned as there the production and causing a bottleneck in the may be some changes made by the management IT department. accountant based on your findings. The management - Plan B: Employ six new members of staff, accountant would also like to know how all these who will receive accelerated training and costs would be shown on the standard cost card. start working in the IT department as soon as Research and presentation costs by R30,000 and skilled direct labour Using PowerPoint, present the outcome and show how by R100,000. The number of headphones the costs change from the spreadsheet task, if the 80 units

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