Nama : Hesty Utami Putri

NPM : 0117104005
Kelas : Akuntansi B2 A

Soal 1
1. Buatlah alokasi
biaya produksi untuk
by product dan main
product menggunakan
metode reversal
: Taksiran penjualan - (taksiran
Alokasi by product #1 separable cost + taksiran biaya
operasional + taksiran laba)
: 45,000 - (9,500 + 3,400 + 9,000
{20% x 45,000})
: 45,000 - (21,900)
: 23,100
: Taksiran penjualan - (taksiran
Alokasi by product #2 separable cost + taksiran biaya
operasional + taksiran laba)
: 38,000 - (8,000 + 2,200 + 9,500
{25% x 38,000})
: 38,000 - (19,700)
: 18,300

Alokasi Joint Cost By

: 23,100
Product #1
Separable Cost : 9,500 +
HPP : 32,600

Alokasi Joint Cost by

: 18,300
product #2
Separable Cost : 8,000 +
HPP : 26,300

Alokasi Main Product

Joint Cost : 350,000
Alokasi joint cost by product #1 : 23,100
Alokasi joint cost by product #2 : 18,300 -
Alokasi joint cost per unit : 308,600
Separable Cost : 9,400 +
HPP : 318,000

2. Harga Pokok per

Unit
HPP by product #1 : 32,600 / 200 = 163
HPP by product #2 : 26,300 / 100 = 263
HPP main product : 318,000 / 1,000 = 318

3. Laporan Laba Rugi

By Product #1 By Product #2 Main Product
Taksiran Penjualan 9.000 9.400 750.000
HPP 32.600 26.300 318.000
Laba Kotor 23.600 16.900 432.000

Biaya Operasional 3.400 2.200 165.000

Laba Bersih 23.566 14.700 267.000

Soal 2

Diketahui :
Hst = 210/kg Hs = 200
Kst = 0,75 x 12,000 = 9,000 kg Ks = 9,500 kg

Tst = 400/jam Ts = 415/jam

Jkst = 1,80 x 12,000 = 21,600 jam Jks = 20,750 jam

Kn = 19,000 Ks = 18,500
Kapst = 1,5 x 12,000 = 18,000

Tarif BOP Total = Rp. 300/jam mesin

Tarif BOP Tetap = Rp. 120
Tarif BOP Variabel = Rp. 180
BOPS = Rp. 5,457,500

1. Analisis selisih biaya bahan baku

langsung
a. Selisih total biaya bahan baku langsung
BBBst : Kst x Hst : 9,000 x 210 : 1,890,000
: 1,900,000
BBB : Ks x Hs : 9,500 x 200
-
: 10,000 (TM)
biaya bahan baku
lebih besar dari
biaya yang
dianggarkan
b. Selisih harga bahan baku : [Hst - Hs] x Ks
: [210 - 200] x 9,500 : 95,000 (M)
c. Selisih kuantitas bahan baku : [Kst - Ks] x Hst
: 105,000
: [9,000 - 9,500] x 210
-
Total : 10,000 (TM)
2. Analisis selisih biaya tenaga kerja
langsung
a. Selisih total biaya bahan tenaga kerja
langsung
BTKLst : Jkst x Tst : 21,600 x 400 : 8,640,000
: 8,611,250
BTKLs : Jks x Ts : 20,750 x 415
-
: 28,750 (M)
b. Selisih tarif upah tenaga kerja langsung : [Tst - Ts] x Jks
: [400 - 415] x 20,750 : 311,250
c. Selisih efisiensi jam kerja : [Jkst - Jks] x Tst
: 340,000
: [21,600 - 20,750] x 400
+
Total : 651,250

Soal 3

Diketahui :
Joint Cost =
9,000,000

1. Tabel alokasi
joint cost
dengan
menggunakan
metode harga
pasar

Produksi Harga Jual Hasil Penjualan Separable Cost Harga Po

Produk
(unit) (Rp./unit) (unit) (Rp.) Hipote
X 11.000 450 10.000 800.000 790.00
Y 33.000 220 30.000 1.200.000 1.170.0
Total 44.000 40.000 2.000.000 1.960.0

2. Nilai
Persediaan
Akhir
: (11.000 -
X 10.000) x : 402.500
402.50
: (33.000 -
Y : 600.000
30.000) x 200

3. Laba Kotor
: [Harga jual -
Laba Kotor HPP (Rp.)] x
Unit Jual)
 : [450 - 402.5] x
Produk X : 475.000
10.000
: [220 - 200] x
Produk Y : 600.000
30.000