Tugas Ke 11
Tugas Ke 11
NIM : 1905046059
Kelas : AKS B - 4
MATKUL : AKS BIAYA
PT. Fitara memproduksi tiga produk utama dengan biaya produksi bersama sebesar Rp 95.000.000
Harga
A 5000 35000
B 7000 30000
C 6000 27000
jawaban :
1. METODE RATA-RATA BIASA
Produk Jumlah Unit Nilai Rata-rata Biasa Alokasi Jc
A 5000 0.277777777777778 26,388,888.89
B 7000 0.388888888888889 36,944,444.44
C 6000 0.333333333333333 31,666,666.67
18000 1 95,000,000.00
7,500,000.00 6
7,000,000.00 4
5,500,000.00 3
Biaya Proses Lanjut Harga Pokok Total Harga Pokok/unit Nilai Jual
7,500,000.00 33,888,888.89 6,777.78 175,000,000.00
7,000,000.00 43,944,444.44 6,277.78 210,000,000.00
5,500,000.00 37,166,666.67 6,194.44 162,000,000.00
Nilai Rata2 Tertimbang Alokasi Joint Cost Biaya Proses Lanjur Harga Pokok Total
0.394736842105263 37,500,000.00 7,500,000.00 45,000,000.00
0.368421052631579 35,000,000.00 7,000,000.00 42,000,000.00
0.236842105263158 22,500,000.00 5,500,000.00 28,000,000.00
1 95,000,000.00
Nilai Pasar Relat Alokasi Joint Cost Biaya Proses Lanjut Total Hp
0.32 30,393,053.02 7,500,000.00 37,893,053.02
0.38 36,471,663.62 7,000,000.00 43,471,663.62
0.30 28,135,283.36 5,500,000.00 33,635,283.36
1.00 95,000,000.00
Separable Cost Nilai pasar Hipotetis Nilai Pasar Hipotetis Alokasi Joint Cost
7,500,000.00 167,500,000.00 0.32 30,194,497.15
7,000,000.00 203,000,000.00 0.39 36,593,927.89
5,500,000.00 156,500,000.00 0.30 28,211,574.95
527,000,000.00 95,000,000.00
laba
141,111,111.11
166,055,555.56
124,833,333.33
432,000,000.00