THE UNIVERSITY OF NEW SOUTH WALES
AUSTRALIAN SCHOOL OF BUSINESS
SCHOOL OF ACCOUNTING

ACCT5996: MANAGEMENT ACCOUNTING AND BUSINESS
ANALYSIS

FINAL EXAMINATION
Paper 1
Time Allowed: Three (3) hours, plus 10 minutes reading time
Total of 100 marks

Instructions:
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The candidate may retain this paper.

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This exam represents 60% of your total mark for this course.

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This paper consists of FIVE (5) questions of unequal value.

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ALL QUESTIONS ARE TO BE ANSWERED

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Answers are to be written in ink.

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This is a CLOSED BOOK EXAM. Candidates may bring RULERS, PENS,
PENCILS AND OTHER WRITING MATERIALS. CANDIDATES MAY NOT
BRING THEIR OWN CALCULATORS (calculators will be supplied by the examinations office).

Question 1 (20 Marks)
The Maltiti Company manufactures and sells three products in a factory of three departments. Both labour and machine hours are used in producing the products that pass through each department. The nature of the machine processing and of the labour skills required in each department is such that neither machines nor labour can be switched from one department to another.
Maltiti’s management is attempting to plan its production schedule for the next six months. The planning is complicated by the fact that labour shortages exist in the community and some machines will be down several months for repairs. The available machine and labour time by department and the machine hours and labour required per product are provided below.
1
3,700
3,000

Product
401
402
403

Input per Unit Produced
Labour hours
Machine hours
Labour hours
Machine hours
Labour hours
Machine hours

3
2,750
2,700

2
1
1
1
2
2

Monthly Capacity
Labour hours available
Machine hours available

Departments
2
4,500
3,100
3
1
2
1
2
2

3
2
2
1

The above data should be valid for at least