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  • Soal Activity Based Costing

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    broto
    2K tayangan3 halaman
    The document discusses activity based costing for a company that produces two products, Products X and Y. It provides production details like unit volumes and machine hours. Total annual manufacturing costs are $1 million. It then lists various manufacturing activities and their cost drivers and costs. Using traditional overhead allocation based on direct labor hours results in an overhead rate of $20 per hour. Calculating costs per unit using this method results in production costs of $100 for Product X and $155 for Product Y. However, using activity based costing that allocates costs based on each activity's cost driver yields different unit production costs of $180.75 for Product X and $63.85 for Product Y.

    Deskripsi Asli:

    activity based costing

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    The document discusses activity based costing for a company that produces two products, Products X and Y. It provides production details like unit volumes and machine hours. Total annual manufacturing costs are $1 million. It then lists various manufacturing activities and their cost drivers and costs. Using traditional overhead allocation based on direct labor hours results in an overhead rate of $20 per hour. Calculating costs per unit using this method results in production costs of $100 for Product X and $155 for Product Y. However, using activity based costing that allocates costs based on each activity's cost driver yields different unit production costs of $180.75 for Product X and $63.85 for Product Y.

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    © All Rights Reserved
    Unduh sebagai DOC, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    2K tayangan3 halaman

    Soal Activity Based Costing

    Diunggah oleh

    broto
    The document discusses activity based costing for a company that produces two products, Products X and Y. It provides production details like unit volumes and machine hours. Total annual manufacturing costs are $1 million. It then lists various manufacturing activities and their cost drivers and costs. Using traditional overhead allocation based on direct labor hours results in an overhead rate of $20 per hour. Calculating costs per unit using this method results in production costs of $100 for Product X and $155 for Product Y. However, using activity based costing that allocates costs based on each activity's cost driver yields different unit production costs of $180.75 for Product X and $63.85 for Product Y.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai DOC, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 3

    Activity Based Costing

    PT ABC memproduksi 2 jenis produk, data mengenai produk tersebut adalah sebagai
    berikut :
    Produk X :
    2000 unit
    @ 5 jam
    = 10.000 jam
    Produk Y :
    10.000 unit
    @ 4 jam
    = 40.000 jam
    Total Jam
    = 50.000 jam
    Biaya per unit untuk kedua produk tersebut :
    Produk X
    Produk Y
    Biaya bahan langsung
    $25
    $17
    Biaya
    tenaga
    kerja
    $30
    $24
    langsung

    Total biaya manufaktur $1.000.000 per tahun, terdiri dari beberapa aktivitas yaitu :
    Aktivitas
    Cost Driver
    Biaya
    Aktivitas (XY Produk X
    Kepegawaian
    Jam kerja langsung
    80.000
    50.000
    10.000
    Set up mesin
    Jumlah set up
    150.000
    5.000
    3.000
    Pengujian Produk Jumlah pengujian
    160.000
    8.000
    5.000
    Pesanan
    Jumlah pesanan
    170.000
    400
    100
    Produksi
    Penerimaan
    Jumlah penerimaan
    190.000
    750
    150
    bahan
    Umum pabrik
    Jam mesin
    250.000
    40.000
    12.000
    1.000.000

    Produk Y
    40.000
    2.000
    3.000
    300

    Pertanyaan :
    1. Hitung tarif biaya overhead menggunakan biaya tradisional dasar jam kerja
    langsung
    2. Berapa biaya produksi per unit untuk produk X dan Y
    3. Menggunakan Activity Based Costing, Berapa biaya produksi per unit untuk
    produk X dan Produk Y

    600
    28.000

    Jawaban :
    1. Tarif/rate manufacturing overhead direct labor hour
    Total manufacturing hours
    = 50.000 hours
    Manufacturing cost per year = $1.000.000
    Overhead cost rate

    = $1.000.000 / 50.000 hours = $ 20 / direct labor hours

    2. Total Unit Production Cost :


    Direct material
    Direct labor
    Manufacturing cost
    X
    Y
    Total production cost

    Produk
    X
    Y
    $25
    $17
    $30
    $24
    $100
    $155

    $80
    $121

    3. Activity Rate :
    Labor related

    80.000 : 50.000

    $1.60

    /Jam kerja langsung

    Machine set up
    Product testing

    150.000 : 5.000
    160.000 : 8.000

    $30.00
    $20.00

    /Jumlah set up
    /Jumlah pengujian

    Production order
    Material receipt

    170.000 : 400
    190.000 : 750

    $425.00
    $253.33

    /Jumlah pesanan
    /Jumlah penerimaan

    General factory

    250.000 : 40.000

    $6.25

    Rate

    /Jam mesin

    Produk X

    Produk Y

    Labor related

    $1.60

    10000

    $16,000.00 40000

    $64,000.00

    Machine set up

    $30.00

    3000

    $90,000.00

    2000

    $60,000.00

    Product testing

    $20.00

    5000

    $100,000.00

    3000

    $60,000.00

    Production order

    $425.00

    100

    $42,500.00

    300

    $127,500.00

    Material receipt

    $253.33

    150

    $38,000.00

    600

    $152,000.00

    General factory

    $6.25

    12000

    $75,000.00 28000
    $361,500.00
    2.000 unit
    $180.75

    $175,000.00
    $638,500.00
    10.000 unit
    $63.85

    Total Production Cost


    Direct material
    Direct labor
    Manufacturing cost
    Total production cost

    Produk X
    $25
    $30
    $180.75
    $236

    Produk Y
    $17
    $24
    $63.85
    $105

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