Kumpulan Tugas Cost Accounting Irfan Rakhman H (1101001014)
Kumpulan Tugas Cost Accounting Irfan Rakhman H (1101001014)
Chapter 2-16
(Dalam Jutaan)
Supreme
Direct Material cost
$ 206
Direct Manuf.Labor Cost
$ 89
$ 16
Deluxe
Regular
$ 57
$ 26
$ 48
$ 153
$ 60
$8
$ 78
$ 161
Total
$ 50
$24
$ 92
$ 406
$ 4.8
$ 7.8
Variable cost
$ 148.2
$ 2.4
$ 153.2
$ 391
1.Unit yang diproduksi (juta)
125
150
140
$ 1.2240
$ 1.0733
$1.1856
$1.0213
$0.6571
$0.6400
89.6
(Dalam Jutaan)
Supreme
Deluxe
$183.60
Regular
Total
$203.93
Chapter 4-17
Actual costing, normal costing, accounting for manufacturing
overhead.
Budgeted manufacturing
overhead
cost
1. Budgeted manufacturing overhead rate =
Budgeted direct manufacturing
labor cost
=
atau 180 %
Actual
manufacturing
Actual manufacturing overhead rate
Actual
overhead cost
=
direct manufacturing
labor cost
2.
Normal
Costing
Direct material
Direct manufacturing Labor Cost
Manufacturing overhead cost
$ 30,000 x 1,90 : $ 30,000 x 1,80
Total Manufacturing Cost of Job 626
$ 40,000
$ 30.000
$ 40,000
$ 30,000
$ 57,000
$ 54,000
$ 127,000
$ 124,000
= Actual manufacturing
= $ 1,450,000 x 1,80
= $ 2,610,000
Underallocated Manufacturing
Manufacturing
Overhead
Overhead allocated
=
=
Actual Manufacturing
Overhead Cost
Chapter 5-21
ABC, process costing
1. Rate Per Unit Cost Driver
Activity
Cost Driver
Rate
Machining
Machine Hours
$ 375,000 /
(25,000 + 50,000)
= $ 5 Per MachineHour
Set up
Production Runs
$ 120,000/ ( 50
+ 50 )
= $ 1,200 Per
production run
Inspection
Inspection Hours
$ 105,000 / (1000 +
500)
= $ 70 per Inspection
Hours
$ 125,000
$ 60,000
$ 70,000
$ 255,000
50,000
/$
/$
100,000
Cost of Manufacturing cost per unit
$ 3,45
$ 5,10
2.
Mathematical
Financial
Manufacturing Cost per unit
Direct Materials
$ 150,000/ 50,000
$ 3,00
$ 300,000/ 100,000
3,00
Direct Manufacturing Labor
$ 50,000/ 50,000
$ 100,000/100,000
$ 1.00
$ 1,00
9.10
2.
Oleh karena itu,Rumus biaya telephone Java Joe per bulanya dapat
dihitung menjadi :
Y = $ 70 + ($ 0,02 x jumlah menit yang terpakai)
High-Low Method
1.
Machine
Hours
Maintenance Costs
140,000
95,000
45,000
$ 90,000
Maintenance Costs
= a + b x Machine Hours
Constant (a)
or using low
3.
Constant (a)
So,Maintenance Cost
= $ 2 x Machine Hours
1.
Cost Inccurred
Allocation of HR Cost
(42/70,28/70)
Allocation of system
cost
(1.920/3.520,1.600/3.
520
Support
Departments
HR
Info.Sys
tem
$
$
72,70 234,400
0
(72,7
00)
(234,40
0)
$0
Operating
Departments
Corpora Consum
te
er
$
$
998,270 489,860
43,620
29,080
127,855
106,545
$0
$
$
1,169,7
625,485
45
2. Rank on percentage of services rendered to other support
departments.
Total
$
1,795,23
0
$
1,795,23
0
Cost Inccurred
Allocation of HR Cost
(42/70,28/70)
Allocation of system
cost
(1.920/3.520,1.600/3.
520
Support
Departments
HR
Info.Sys
tem
$
$
72,70 234,400
0
(72,7 $
00)
16,777
$0
2.
Operating
Departments
Corpora Consum
te
er
$
$
998,270 489,860
33,554
22,369
(251,17
7)
137,006
114,171
$0
$
1,168,8
30
$
626,400
Total
$
1,795,23
0
$
1,795,23
0