Tugas Akmen CH 7
Tugas Akmen CH 7
7-24
1. - Price Variance DM:
($4,65 - $4,50) x 100.000 =
$15.000 (U)
- Efficency Variance DM:
(98.055 98.500) x $4,50 =
$2.002,5 (F)
- Price Variance DL:
($31,5 - $30) x 4.900 = $7.350 (U)
- Efficiency Variance DL:
(4.900 4.925) x $30 = $750 (F)
2. DM Control
450.000
DM Price Variance 15.000
Account Payable Control
465.000
WIP Control 443.250
DM Efficiency Variance
DM Control
441.247,5
2.002,5
7-25
5. February:
DM standard = 10 x 0,980 = 9,800
pounds
DL standard = 0,5 x 0,980 = 0,490
hours
March:
DM standard = 9,800 x 0,990 =
9,702 pounds
DL standard = 0,490 x 0,990 =
0,485 hours
2. DM PV Maret 2012:
($4,65 - $4,50) x 100.000 = $15.000
(U)
DM EV Maret 2012:
(98.055 95.564,7) x $4,5 =
$11.206,7 (U)
DL PV Maret 2012:
($31,5 - $30) x 4.900 = $7.350 (U)
DL EV Maret 2012:
(4.900 4.777,25) x $30 = $3.682,5
(U)
7-26
3. DM Price Variance:
($5,1 - $5,0) x 3.700 = $370 (U)
DM Efficiency Variance:
($3.700 - $4.000) x $5 = $1.500 (F)
DL Price Variance:
($9,80 - $10) x 900 = $180 (F)
DL Efficiency Variances:
(900 1000) x $10 = $1000 (F)
Unfavorable bisa dikarenakan harga bahan
baku di pasar yg lebih tinggi, atau bagian
pembelian yg kurang memiliki pengetahuan
tentang lokasi bahan baku yg lebih murah.
7-27
- Journal in 7-26 (1st situation):
DM Control
18.500
DM Price Variance
370
Account Payable Control
WIP Control 20.000
DM Efficiency Variance
DM Control
18.500
18.870
1.500
- 2nd Situation
DM Control
30.000
DM Price Variance
600
Account Payable Control
WIP Control 20.000
DM Efficiency Variance
DM Control
18.500
30.600
1.500