SILVIA NATALY / 32199153 / KELAS K.

1. Bahan Baku
a.Varian harga = (H.std - H.act) x K.act =
(600,000)
b.varian kuantitas= (K.std - K.act) x H.std
(1,500,000)
2. Tenaga Kerja
a. Varian Tarif = (T.std - T.act) x JK.act
(1,075,000)
b. Varian efisiensi = (JK.std - JK.act) x T.std
1,500,000
3. BOP
a. Spending Varian
BOP Aktual 540,000,000
AFK Act:
tetap= K.nor x t.t
330,000,000
variabel= K.act x t.v
215,000,000
545,000,000
(5,000,000)
b. Idle capacity volume
AFK Act 545,000,000
BOP Applied = (K.act x T) = 537,500,000
c. Eficiency volume 7,500,000
( J.std - J.Act) x T
2,500,000

total varian:
(600,000)
(1,500,000)
(1,075,000)
1,500,000
(5,000,000)
7,500,000
2,500,000
3,325,000

4. Laporan laba rugi

Penjualan 324,000,000
HPP 228,000,000
Total varians 3,325,000
231,325,000
gross profit 92,675,000
Expenses:
Beban Pemasaran 16,200,000
Beban Administrasi & umum 12,960,000
29,160,000
Laba Operasi 63,515,000
Anggaran:
Produk U.Penj H.Jual %L.Kotor L.Kotor L.Kotor/U
A 2,500 1,500 30% 1,125,000 450
B 2,800 1,200 36% 1,209,600 432
C 900 1,000 35% 315,000 350
2,649,600
Aktual
Produk U.Penj H.Jual L.Kotor/U L.Kotor Penj
A 2,400 1,450 475 1,140,000 3,480,000
B 2,850 1,270 400 1,140,000 3,619,500
C 1,000 975 325 325,000 975,000
2,605,000 8,074,500
1.a selisih laba kotor
LK.Ang-LK,Act = 44,600
1.b Selisih penjualan
Penj.Ang-Penj.Act = (64,500)
1.c Selisih Harga Jual ( HJ act - HJ.angg) x K.act
produk HJ.Act HJ.Ang K.Act
A 1,450 1,500 2,400 (120,000)
B 1,270 1,200 2,850 199,500
C 975 1,000 1,000 (25,000)
54,500
1.d selisih kuantitas penjualan
produk K.Act K.ang H.Ang
A 2,400 2,500 1,500 (150,000)
B 2,850 2,800 1,200 60,000
C 1,000 900 1,000 100,000
10,000
2.a selisih HPP
HPP Act-HPP.Ang= 109,100

2.b selisih harga hpp

produk H.HPP Aktual H.HPP ang K.Act Selisih
A 975 1,050 2,400 (180,000)
B 870 768 2,850 290,700
C 650 650 1,000 -
110,700
2.c Selisih kuantitas bersih
selisih kuantitas hpp
produk K.Act K.Ang H.HPP Ang. Selisih
A 2,400 2,500 1,050 (105,000)
B 2,850 2,800 768 38,400
C 1,000 900 650 65,000
(1,600)
Selisih kuantitas penjualan - selisih kuantitas hpp =
Penj HPP HPP/unit
3,750,000 2,625,000 1050
3,360,000 2,150,400 768
900,000 585,000 650
8,010,000 5,360,400

HPP HPP/unit
2,340,000 975
2,479,500 870
650,000 650
5,469,500

11,600
Jawaban Soal 3
Dik :
Bahan Baku Langsung $ 2
Tenaga Kerja Langsung $ 3
Overhead Variabel $ 1
Overhead Tetap $ 3
$ 9

Informasi Lain :

Harga Jual Barang $ 16

Beban Komersial Var $ 1
Beban Komersial Tetap $ 99,000
Varians Variabel $ 1,000
Unit Produksi 51000
Unit Terjual 48000

Dit : 1. Hitunglah ICV !

2. Buatlah Full Costing Report !
3. Buatlah Direct Costing Report !

Jawaban
2) Full Costing/Absorption Costing
Sales (48000 x USD 16)
COGS:
BBL (v) 2
TKL (v) 3
BOP (V) 1
BOP (tt) 3

1) Variance tetap (ICV)= (K.nor - K. prod) x Tarif BOP tetap

(50000 -51000) x 3 TM
Variance variabel

Gross profit
Operating expense:
Beban komersial (v) = 1 x 48000
Beban komersial (tt)

Operating income (laba operasi)

 Kp. Normal 50000

- Total Biaya dalam Kp. Normal

/ Unit
/Unit

TM

3) Variable Cost/Direct Costing

768,000 Sales (48000 x USD 16)
Total Biaya variabel:
B. produksi:
x 48000 BBL (v) 2
TKL (v) 3 x 48000
BOP (V) 1
432,000 288,000
prod) x Tarif BOP tetap Variance Variabel TM 1,000
(50000 -51000) x 3 TM (3,000) Beban komersial (v) = 1 x 48000 48,000
TM 1,000
(430,000) Contribution Margin
338,000 Total B. Tetap:
BOP (tt) = K.nor x tarif BOP (tt)
48,000 50000 x 3 150,000
99,000 Beban komersial (tt) 99,000
(147,000)
191,000 Operating income/Laba operasi
*Dalam USD

768,000

(337,000)
431,000

(249,000)
182,000
Jawaban Soal 4
Dik : Dept. Luas Lantai Karyawan Jam Mesin
Dept. I 400 80 400
Dept. II 600 40 300
Dept. A 150 20 80
Dept. B 100 12 80
Dept. C 60 8 40

Dasar Alokasi Dept. Jasa :

Dept. A Jumlah Karyawan
Dept. B Luas Lantai
Dept. C Jam Mesin

Dept. I Dept. II
Penentuan Tarif JKL JM
Jam Kerja Normal 6,000 5,000
Tarif Ttp : 40% Ttp : 35%
Var : 60% Var : 65%

Dit : Tabel BOP menggunakan Direct Metohd

Hitung Tarif Tetap dan Variabel BOP

Jawaban : Metode Langsung (Direct Method)

D. Produksi
Dept. I
Anggaran BOP 24,000,000
Alokasi Dept. A 1,000,000
80/120
Alokasi Dept. B 1,680,000
400/1000
Alokasi Dept. C 914,286
400/700
Total BOP 27,594,286
Kapasitas Normal : 6000 JKL
Tarif BOP 4,599
Tarif BOP tetap 1,840
Tarif BOP Var 2,759

Jika ==> BT =40%

BV = 60%
 Budget BOP sebelum alokasi antar dept. sebagai berikut :

Dept. Total
Dept. I 24,000,000
Dept. II 28,000,000
Dept. A 4,200,000
Dept. B 1,500,000
Dept. C 1,600,000

D. Jasa
Dept. II Dept. A Dept. B Dept. C
### 4,200,000 1,500,000 ###
500,000 (1,500,000)
40/120
### (4,200,000)
600/1000
685,714 ###
300/700
### 0 0 0
: 5000 JM
6,341
2,219
4,122

BT= 35%
BV =65%