Gibrannudin Effendi Al Rasyid

Akuntansi Biaya dan Manajerial Matrikulasi - B

E 5-39 E 5-40

Wellington Chocolate Company

Setting up equipment $ 432,000.00

Other overhead $ 1,440,000.00

Fudge Cookies Total

Units produced 8,000 445,000 453,000 1
Setup hours 6,400 1,600 8,000
Oven hours 1,600 8,000 9,600

1 Activity rate
Setup rate : 432,000 / 8,000 = $ 54.00
Overhead rate : 1,440,000 / 9,600 = $ 150.00

2 Fudge
Overhead cost
Setup cost
$54 x 6,400 $ 345,600.00
Other overhead
$150 x 1,600 $ 240,000.00
Total Cost $ 585,600.00
2
3 Unit produced 8,000
Unit cost $ 73.20
3
4 Activity rate Total overhead
Total Oven hours
1,872,000
9,600
Activity rate $ 195.00

5 Fudge
Overhead cost
Setup cost
$195 x 6,400 $ 1,248,000.00
$195 x 1,600
Other overhead
$195 x 1,600 $ 312,000.00
$195 x 8,000
Total Cost $ 1,560,000.00
Unit produced 8,000
Unit cost $ 195.00

6 Mengapa terjadi perbedaan, karena metode ABC mampu mengidentifikasi kos

yang terjadi pada setiap aktivitas. Sehingga alokasi cost bisa sesuai, berbeda
dengan metode non ABC dengan plantwide. Costing dengan model plantwide
kurang akurat karena semua alokasi cost dianggap rata antara satu aktivitas
dengan aktivitas yang lain.
E 5-40 P 3-66
Patient Category
Driver Normal Intensive Activity rate
Treating patients Treatments 6,400 8,000 $ 4.00
Providing hygenic care Hygienic hours 4,800 17,600 $ 5.00
Responding to requests Requests 32,000 80,000 $ 2.00
Monitoring patients Monitoring hours 6,000 72,000 $ 3.00

Normal Intensive
Treatments
$4 x 6,400 $ 25,600.00
$4 x 8,000 $ 32,000.00 1
Hygienic hours
$5 x 4,800 $ 24,000.00
$5 x 17,600 $ 88,000.00
Requests
$2 x 32,000 $ 64,000.00
$2 x 80,000 $ 160,000.00
Monitoring hours
$3 x 6,000 $ 18,000.00
$3 x 72,000 $ 216,000.00
Total costs $ 131,600.00 $ 496,000.00

Total patient 8,000 6,400 2

Unit cost $ 16.45 $ 77.50

Charge per patient day = $ 131.600 + $ 496.000

8.000 + 6.400
627,600
14.400 patients
Charge per patient day = $ 43.58

Supervisor melakukan kesalahan yang fatal apabila mengambil keputusan untuk

menggunakan perhitungan cost berdasarkan patient day. Karena cost yang
dialokasikan tidak sesuai dengan aktivitas yang diterjadi. Misalkan aktivitas
pasien dengan kebutuhan pelayanan normal memerlukan cost lebih rendah dari
pasien yang memerlukan aktivitas intensif. Seharusnya supervisor lebih bijak 3
dalam megambil keputusan mengenai cost.

4
5
P 3-66
Per unit Produced 200,000
Direct Materials $ 2.85 Sold 204,300
Direct Labour $ 1.92 Price $ 9.00
Variable Overhead $ 1.60 BFG 8,200
Variable Selling $ 0.90
Fixed Overhead $ 0.90
Per year
Fixed Overhead $ 180,000.00
S&A $ 96,000.00

Unit product cost = DM + DL + Variable Overhead + Fixed Overhead

= 2,85 + 1,92 + 1,6 + 0,9 + 0,9
= $ 8.17

Ending inventory units = BFG + Unit produced - Unit sold

= 8.200 + 200.000 - 204.300
= 3,900 unit

Total cost ending inventory = Ending inventory units x Cost per unit
= 3.900 x $8,17
= $ 31,863.00

COGS = Absorption unit product cost x Unit sold

= 8,17 x 204.300
= $ 1,669,131.00

Borques Company
Absorption-Costing Income Statement
Sales ($9 x 204.300) $ 1,838,700.00
Less: Cost of good sold $ 1,669,131.00
Gross margin $ 169,569.00
Less: Selling and administrative $ 96,000.00
Operating income $ 73,569.00

Variable costing per unit adalah $7,27 tentu berbeda dengan yang ada pada
requirement 1 yaitu $8,17. Karena absorption costing mengakui fixed overhead
sebagai product cost, bukan periodic cost.

Variable costing/unit = DM + DL + Variable Overhead

= 2,85 + 1,92 + 1,6 + 0,9
= $ 7.27

COGS = Variable unit cost x Unit sold

= 7,27 x 204.300
= $ 1,485,261.00
 Borques Company
Absorption-Costing Income Statement
Sales ($9 x 204.300) $ 1,838,700.00
Less: Cost of good sold $ 1,485,261.00
Gross margin $ 353,439.00
Less: Selling and administrative $ 96,000.00
Operating income $ 257,439.00

Pallets sold 196,700 units

Absorption method = Absorption unit product cost x Unit sold

= 8,17 x 196.700
COGS = $ 1,607,039.00

Borques Company
Absorption-Costing Income Statement
Sales ($9 x 196.700) $ 1,770,300.00
Less: Cost of good sold $ 1,607,039.00
Gross margin $ 163,261.00
Less: Selling and administrative $ 96,000.00
Operating income $ 67,261.00

Variable unit method = Variable unit cost x Unit sold

= 7,27 x 196.700
COGS = $ 1,430,009.00

Borques Company
Absorption-Costing Income Statement
Sales ($9 x 196.700) $ 1,770,300.00
Less: Cost of good sold $ 1,430,009.00
Gross margin $ 340,291.00
Less: Selling and administrative $ 96,000.00
Operating income $ 244,291.00