AKUNTANSI MANAJEMEN BIAYA

Tugas Individu
Problem 18:18, 18:31 and 18:32

Disusun Oleh:

Ellyanova afifah 1506700676

Program Magister Akuntansi

Fakultas Ekonomi dan Bisnis Universitas Indonesia
2019
Problem 18:18

1. Calculate the minimum price per blanket that otero fibers could bid without
reducing the company operating income.
Minimum price otero adalah:

Direct materials (6 pounds × $1.70).......... $10.20

Direct labor (0.25 hour × $6.50)................ 1.63
Machine time ($10/blanket)....................... 10.00
Variable overhead (0.25 hour × $3)........... 0.75
Administrative costs ($2,450/1,000).......... 2.45
Minimum bid price..................................... $25.03

2. Using the full cost criteria and the maximum allowable return specified, calculate
otero fibers bid price per blanket.
Allowable return: 0.10/(1 – 0.35) = 0.1538
Jadi bid pricenya adalah:
Relevant costs .......................................... $25.03
Fixed overhead (0.25 hour × $8)............... 2.00
Subtotal..................................................... $27.03
Allowable return (0.1538* × $27.03)......... 4.16
Bid price..................................................... $31.19

3. Without prejudice to your answer to requirement 2, assume that the price per
blanket that otero fibers calculated using the cost plus criteria specified is greater
than the maximum bid of $30 per blanket allowed. Discuss the factors that otero
fibers should consider before deciding whether or not to submit a bid at the
maximum acceptable price of $30 per blanket.
 Perusahaan harus yakin ada kapasitas kelebihan yang cukup untuk
memenuhi pesanan dan bahwa tidak ada investasi tambahan yang
diperlukan dalam fasilitas atau peralatan yang akan menambah fixed cost.
 Jika pesanan diterima pada $ 30 per selimut, akan ada kontribusi $ 5 per
selimut untuk fix cost. Namun, perusahaan harus mempertimbangkan
apakah ada pekerjaan lain yang akan memberikan kontribusi lebih besar.
 Penerimaan pesanan dengan harga rendah dapat menyebabkan masalah
dengan pelanggan saat ini yang mungkin menuntut pengaturan harga yang
sama.
Problem 18:31

1. Calculate the contribution margin variances

Actual:
Basic Complete
Total
Sales................................................. $280,000 $120,000 $400,000
Less: Variable expenses................... 170,000 96,000 226,000
Contribution margin...................... $110,000 $24,000 $134,000

Budgeted:
Basic Complete
Total
Sales................................................. $282,750 $133,400 $416,150
Less: Variable expenses................... 175,500 111,320 286,820
Contribution margin...................... $107,250 $22,080 $129,330
Actual contribution margin............................................................ $134,000
Budgeted contribution margin...................................................... 129,330
Contribution margin variance................................................... $ 4,670 F

2. Calculate the contribution margin volume variance

Budgeted average unit contribution margin = $129,330/2,410
= $53.6639
Contribution margin volume variance = [(2,000 + 400) – (1,950 + 460)] ×
$53.6639
= $536.64 U

3. Calculate the sales mix variance

Basic sales mix data
Complete sales mix data
Sales mix variance
= [(2,000 – 1,950) × ($55.00 – $53.6639)]
= $66.81 F
= [(400 – 460) × ($48.00 – $53.6639)]
= $339.83 F
= $66.81 F + $339.83 F = $406.64 F
Problem 18:32

1. Calculate the contribution margin variance and the contribution margin volume
variance
Contribution margin variance = $797,500 – $878,700 = $81,200 U
Contribution margin volume variance = [(290,000 – 300,000) × $2.929] =
$29,290 U

2. Calculate the market share variance and the market size variances
Actual market share percentage = 290,000/1,250,000 = 0.232, or 23.2%
Budgeted market share percentage = 300,000/1,200,000 = 0.25, or 25%
Market size variance = [(1,250,000 – 1,200,000) × $2.929 x 0.25]
= $36,613 F

Market share variance = [(0.232 – 0.25) × (1,250,000 × $2.929)]

= $65,903 U