10
11
12
Total
RT (jam)
160
160
160
160
160
160
160
160
160
160
160
160
1920
RT (unit)
12800
12800
12800
12800
12800
12800
12800
12800
12800
12800
12800
12800
153600
NO
Aktivitas
Level
Aktivitas
Biaya
Cost
driver
Keterangan
Kapasitas Produksi Puma
= 53,37%x 153600 unit
= 81976 unit
Unit
Pergudangan
Rp 222.596.416
Kapasitas
Produksi
Berapa
2
Batch
Inspeksi,Penjualan
Rp 1.341.119.733
Kali
Pesan
7 kali pesan
2 kali pesan
3 jenis Tamiya:
3
Produk
Pengembangan,Pemas
aran
Rp 482.681.947
Jenis
Puma: 1 jenis
Produk
Samba: 1 jenis
Tango: 1 jenis
Fasilitas
Pemeliharaan,
Pendukung
Rp 805.433.820
Jam Kerja
Komunikasi
= 1024,7
Jam Kerja Samba
= 25,57%x 1920jam/thn
= 491
Jam Kerja Tango
= 17,05%x 1920jam/thn
= 327,36
Tamiya Puma
Biaya =
Tamiya Samba
Biaya =
= Rp 118.799.244
= Rp 56.918.599
Tamiya Tango
Biaya =
= Rp 37.952.979
Tamiya Puma
Biaya =
Tamiya Samba
Biaya =
= Rp 782.319.844
Rp 335.279.933
Tamiya Tango
Biaya =
= Rp 223.519.956
Tamiya Puma
Biaya = x Rp 482.681.947= Rp 160.893.982
Tamiya Samba
Biaya = x Rp 482.681.947= Rp 160.893.982
Tamiya Tango
Biaya = x Rp 482.681.947= Rp 160.893.982
Tamiya Puma
Biaya =
Tamiya Samba
Biaya =
Rp 805.433.820= Rp 429.858.352
Rp 805.433.820= Rp 205.972.919
Tamiya Tango
Biaya =
Rp 805.433.820= Rp 137.326.466
Puma
Samba
Tango
Unit
Rp 118.799.244
Rp 56.918.599
Rp 37.952.979
Batch
Rp 782.319.844
Rp 335.279.933
Rp 223.519.956
Produk
Rp 160.893.982
Rp 160.893.982
Rp 160.893.982
Fasilitas
Rp 429.858.352
Rp 205.972.919
Rp 137.326.466
Rp 1.491.871.422
Rp 759.065.433
Rp 559.693.383
81976
39276
26189
Rp5,848
Rp5,663
Rp5,203
Kapasitas Produksi
biaya
Overhead/unit