Soal 2
1.Karwayan Arie
Upah jam regular
Upah jam lembur
Jumlah upah
Premi lembur
2. Karwayan Budi
Upah jam regular
Upah jam lembur
Jumlah upah
Premi lembur
gaji dan upah
utang gaji dan upah
3.Karwayan Candra
Upah jam regular
Upah jam lembur
Jumlah upah
Premi lembur
Soal 3
METODE LANGSUNG
Biaya overhead SEBELUM alokasi
METODE LANGSUNG
Biaya overhead SEBELUM alokasi
Soal 4
1)
2)
PENYIMPANGAN TARIF UPAH
LRV =
PENYIMPANGAN EFISIENSI
LEV =
Penyimpangan terkendali
BOP sesungguhnya
BOP dianggarkan pada jam standar
1,250
25.000.000+(18.000*500) 34,000,000
100.000.000+(75.000*400) 130,000,000
75.000.000+(58.000*500) 104,000,000
50.000.000+(37.000*350) 51,850,000
48
8
8 25%
Total
48
0
0 25%
Total
48
12
12 25%
Total
x y a
62,630,000 45,000,000 156,000,000
30,000,000
37,578,000
67,578,000
676
4,500,000
13,500,000
1,600,000
2,000,000 13,600,000
3,400
AQ 5500 AQ dipakai
AP 29
SP 30
SQ 5
AQ ( AP - SP)
5500 ( 29 - 30)
-5,500 MENGUNTUNGKAN
AQ ( AP - SP)
4950 ( 29 - 30)
-4,950 MENGUNTUNGKAN
SP ( AQ - SQ)
30 ( 4950 - 5)
148,350 MERUGIKAN
AH = 1975
AR = 81
SR = 80
AH ( AR -SR)
1975 (81-80)
1975 MERUGIKAN
SR ( AH - SH)
80(1975-2)
157840 MERUGIKAN
tetap 35 2,940
variabel 40 2,940
tetap 35 3,000
variabel 40 2,940
tetap 35 3,000
variabel 40 1,975
Penyimpangan terkendali
pentimpangan total
35,000 1,680,000
35,000 280,000
1,960,000
35,000 70,000
2,030,000
2,030,000
2,030,000
1,960,000
70,000
2,030,000
2,030,000
2,030,000
1,960,000
70,000
2,030,000
35,000 1,680,000
35,000 0
1,680,000
35,000 0
1,680,000
1,680,000
1,680,000
1,680,000
0
1,680,000
1,680,000
1,680,000
1,680,000
0
1,680,000
35,000 1,680,000
35,000 420,000
2,100,000
35,000 105,000
2,205,000
2,205,000
2,205,000
2,100,000
105,000
2,205,000
2,205,000
2,205,000
2,100,000
105,000
2,205,000
Column4
b
120,000,000
15,000,000
25,052,000
40,052,000
501
Dep. Pengemas
120,000,000
27,000,000
8,000,000
14,000,000
467
4950
SH = 2
224,500
102,900
117,600
220,500
4,000 R
224,500
105,000
117,600
222,600
1,900 R
224,500
105,000
79,000
184,000
40,500 R
184,000
222,600
-38,600 L
1,900 R
222,600
220,500
2,100 R
4,000 R