AirBorne Airline
Support Centers
Maintenance
Budgeted data
Fixed overhead
Variable overhead
Hours of flight time
Number of passenger
$240,000.00
$30,000.00
-
Fixed overhead
Variable overhead
Hours of flight time
Number of passenger
$235,000.00
$80,000.00
-
Actual data
a.RasioAlokasi
Hours of flight time
Salt lake city
Reno
Portland
2000
2000+4000+2000
0.25
4000
2000+4000+2000
0.5
2000
2000+4000+2000
0.25
Number of Passangers
Salt Lake City
10000
10000+15000+5000
Reno
15000
10000+15000+5000
Portland
5000
10000+15000+5000
Variable Rates:
Maintenance (per flight hour)
$30,000.00
8000
Baggage (per passenger)
$64,000.00
30000
$3.75
$2.13
Fixed
Maintenance
Variable
Fixed
Baggage
Variable
(0.25 X $ 240,000)
(0.5 X $ 240,000)
(0.25 X $ 240,000)
(2000 X $ 3.75)
(4000 X $ 3.75)
(2000 X $ 3.75)
(0.33 X $ 150,000)
(0.5 X $ 150,000)
(0.1667 X $ 150,000)
(10000 X $ 2.13)
(15000 X $ 2.13)
$7,500.00
$49,500.00
$21,300.00
Baggage
Variable
(5000 X $ 2.13)
$138,300.00
b.MengalokasikanbiayadepartemenpendukungdenganmenggunakanRasioAlokasi
Budgeted data
Fixed overhead
Variable overhead
Hours of flight time
Number of passenger
Support Centers
Maintenance
$240,000.00
$30,000.00
($270,000.00)
$0.00
orne Airline
Baggage
Flights
Slat Lake City
Reno
Portland
$150,000.00
$64,000.00
-
$20,000.00
$5,000.00
2000
10000
$18,000.00
$10,000.00
4000
15000
$30,000.00
$6,000.00
2000
5000
$156,000.00
$33,000.00
-
$22,000.00
$6,200.00
1800
8000
$17,000.00
$11,000.00
4200
16000
$29,000.00
$5,800.00
2500
6000
10000
10000+15000+5000
0.3333
15000
10000+15000+5000
0.5
5000
10000+15000+5000
0.1667
Reno
Portland
$120,000.00
$60,000.00
$15,000.00
$7,500.00
$75,000.00
$25,005.00
$31,950.00
$241,950.00
$10,650.00
$103,155.00
Support Centers
Baggage
$150,000.00
$64,000.00
($214,000.00)
$0.00
Flights
Reno
$18,000.00
$10,000.00
$135,000.00
$106,950.00
$269,950.00
Portland
$30,000.00
$6,000.00
$67,500.00
$35,655.00
$139,155.00