Material 85,000,000
Labor 95,000,000
Overhead 75,000,000
Jawaban soal Introduction to cost
a Total Cost = Direct Material + Direct labor + Manufacturing overhead
= Rp 255,000,000
per unit = Rp 127,500 per unit
b Total Prime cost = Direct material + Direct Labor
= Rp 180,000,000
c Total Conversion Cost = Direct Labor + Manufacturing Overhead
= Rp 170,000,000
per unit = Rp 85,000 per unit
Biaya Overhead Qty produksi
Bulan Jam Mesin
(Rp) (kg)
Agustus 25,000,000 1,300 850
Sep 24,000,000 1,260 900
Okt 23,000,000 1,200 800
Nov 25,500,000 1,310 1,050
Des 26,000,000 1,400 1,100
Jawaban:
1 Cost driver = qty produksi 2
HIGH LOW selisih
OH COST = 26,000,000.00 23,000,000.00 3,000,000.00
JML Prod. = 1,400.00 1,200.00 200.00
18,571.43 19,166.67 15,000.00
STEP 1 : MENGHITUNG VC PER Kg
VC = 3,000,000.00
200.00
15,000.00 PER Kg
STEP 2: MENGHITUNG FC
TC = VC + FC
FC = TC - VC
kondisi : HIGH
FC = 26.000.000 - (1400 x 15.000)
5,000,000.00
Fungsi estimasi biaya : TC = Rp. 5.000.000,- + (15.000 x Qty Prod.)
Cost driver = jam mesin 3 Qty produksi
HIGH LOW selisih
OH COST = 26,000,000.00 23,000,000.00 3,000,000.00 TC = Rp. 5.000.000,- + (15.000 x Q
JAM MESIN = 1,100.00 800.00 300.00
10,000.00
STEP 1 : MENGHITUNG VC PER JAM MSN TC =
VC = 3,000,000.00
300.00
Jam Mesin
10,000.00 PER JAM MESIN
TC = Rp. 15.000.000,- + (10.000 x
STEP 2: MENGHITUNG FC
TC = VC + FC TC =
FC = TC - VC
kondisi : HIGH
FC = 26.000.000 - (1100 x 10.000)
15,000,000.00
Fungsi estimasi biaya : TC = Rp. 15.000.000,- + (10.000 x Jam Mesin)
1500 kg
C = Rp. 5.000.000,- + (15.000 x Qty Prod.)
27,500,000.00
1000 jam
C = Rp. 15.000.000,- + (10.000 x Jam Mesin)
25,000,000.00
Design Department Crafting Department
Manufacturing overhead cost 50,000,000 75,000,000
Direct material costs 4,000,000 300,000,000
Direct manufacturing labor costs 100,000,000 200,000,000
Direct manufacturing labor hours 6,000 8,000
Jam kerja mesin 100 5,000
cost driver : labor cost jam mesin
a Rate = 50.000.000 : 100.000.000 75.000.000 : 5000
Rate = 0.50 15,000.00
Job nomor U17 :
Total manufacturing cost Design Department Crafting Department
Direct materials used 200,000 8,200,000
Direct manufacturing labor cost 1,900,000 850,000
Manufacturing overhead cost 950,000 900,000
3,050,000 9,950,000
b Total Cost Job U17 13,000,000
Cost per unit Job U17 3,250,000
Design Department Crafting Department
c Manufacturing overhead applied 4,000,000 7,650,000
Manufacturing overhead inccured 5,000,000 7,500,000
(1,000,000) 150,000
under allocated over allocated
==> cek di soal
Total
11,650,000
12,500,000
(850,000)
under allocated
Metode Rata-Rata Jumlah unit
Material Convertion
a. Unit Produk cost
WIP awal 21,000 21,000 14,700
100% 70% level of completion
Yg diproses 130,000
151,000
Yg selesai & ditansfer ke FG 101,000 101,000 101,000 (d)
WIP akhir 50,000 45,000 25,000 (g)
90% 50% level of completion
151,000 146,000 126,000 (b)
Cost Average
Material Convertion
Total cost
WIP awal 35,400,000 15,200,000 20,200,000
Yg diproses 232,600,000 101,600,000 131,000,000
268,000,000 116,800,000 151,200,000 (a)
b Cost per unit 800 1,200 (c) = (a / b)
c Yg selesai & ditansfer ke FG 202,000,000 80,800,000 121,200,000 (c * d)
WIP akhir 66,000,000 36,000,000 30,000,000 (c * g)
268,000,000 116,800,000 151,200,000
cross check -
WIP selesai & ditansfer ke FG 202,000,000
WIP akhir 66,000,000
level of completion
level of completion
63,000
(c) = (a / b)
