15

1) 20 30 % /
( PV

BV

DP

CP)

D1,2,3

300pv + (5000pv) = (
) x RM3
=(
) x 21%= RM (
)+
4% x RM37800 = (
) x 7Group
= RM (
) TOTAL:RM (
)

4100pv x RM 3
=(
) x 12%
= RM (
)

BV

250
900
1750
3000
4500
7500
12500

750
2700
5250
9000
13500
22500
37500

3
6
9
12
15
18
21

300pv

0pv

100pv

4) 4% (5000pv) /

E
)

RM 4,000
RM 6,000
RM 10,000
RM 50,000
RM 80,000

& etc.
7) /
(Q12 = RM40,000) & etc.

D1

*
5000pv
(A) $
(B) $
B: 0 pv + (12700pv)
(C) ()
=(
) x RM3
(D)
=(
) x 21%
(D1,2,3) $
=(
) (8001)
3) /
= RM (
)
(25000PV = 21+2%)

5) 1% (3 Group) /
RM37500 x1% x(
) Group= RM(

(Q6)

(2G)
(3G)
(6G)

4100pv

2) 3 21% /(RM3 = 1PV)

PV

6) /

D2

4100pv

/
8) (3G)
4100pv
9) (6G)
D3
10) Plus (7G)

D
300pv

11)

C: 100pv + (12600pv)

D: 300pv + (4100pv x3) 12)

=(
=(
=(
= RM (

=(
=(
=(
= RM (

) x RM3
) x 21%
) (7938)
)

) x RM3
) x 21%
) (1476 x3)
)

13) CD(RM3.5 /pcs)

14)

15) FAA /(Q12.Pl= 1; Em= 1.5; Di= 3)

FAA 8

RM 53,000

FAA 55

RM5,300,000

FAA 12

RM106,000

FAA 60

RM6,360,000

FAA 16

RM212,000

FAA 65

RM7,420,000

FAA 20

RM318,000

FAA 70

RM8,480,000