Nama : Faradiba Mauradi

NIM : 20/461123/EK/23079
Jurusan : Akuntansi

Exercise 2-8. Harga Pokok Produksi

Diketahui :
Bahan Baku 560.000
Tenaga Kerja Langsung 96.000
Overhead 220.000
Jumlah Produksi 10.000 unit kamera
Tidak ada proses awal dan akhir
Jawab :
a. Total HPP pada bulan januari
HPP = BB + TKL + Overhead
= 560.000 + 96.000 + 220.000
= $876.000
b. Total HPP per unit pada bulan januari
HPP per Unit = HPP/Unit
= 876.000/10.000
= $87,6
c. Total biaya utama untuk bulan januari
Prime cost = BB + TKL
= 560.000 + 96.000
= $656.000
d. Total biaya utama per unit untuk bulan januari
Prime Cost per Unit = Prime Cost/Unit
= 656.000/10.000
= $65,6
e. Total biaya konversi untuk bulan januari
Conversion cost = TKL + Overhead
 = 96.000 + 220.000
= $316.000
f. Total biaya konversi per unit untuk bulan januari
Conversion Cost per Unit = Conversion Cost/Unit
= 316.000/10.000
= $31,6

Exercise 2-11. Persiapan Laporan Laba Rugi : Perusahaan Manufaktur

Diketahui :
Tahun lalu, 800.000 lampu telah diproduksi dan terjual seharga $32 setiap unitnya
Bahan Baku $15,00
Tenaga Kerja Langsung 4,00
Overhead 8,00
Total biaya unit $27,00
Beban Penjualan
- Komisi $1,6 per unit yang terjual
- Iklan $90,000
Beban administrasi $500,000
Tidak ada persediaan barang jadi/setengah jadi di awal dan akhir.
Jawab :
A. Laporan Laba Rugi
Laporan Laba Rugi
Ansher, Inc
Per 31 Desember

Penjualan……………………………………………… $25,600,000
Dikurangi Harga Pokok Produksi :
Bahan Baku…………………………$12,000,000
Tenaga Kerja Langsung…………….$3,200,000
Overhead……………………………$6,400,000 ($21,600,000)
Margin Kotor ……………………………………….. $4,000,000
Dikurangi Beban Operasi :
 Beban Penjualan
Komisi…………………..……… $1,280,000
Iklan…………………..…………. 90,000
Beban Administrasi……………..………. 500,000 ($1,870,000)
Laba Sebelum Pajak……………………………… $2,130,000
B. Pengaruh terhadap Laporan Laba Rugi
Persediaan awal barang jadi sebanyak 50,000 unit senilai $25 per unit
Kebijakan FIFO

Laporan Laba Rugi

Ansher, Inc
Per 31 Desember

Penjualan……………………………………………… $25,600,000
Dikurangi harga pokok penjualan :
Persediaan awal barang jadi $1,250,000
Harga Pokok Produksi 21,600,000
Barang yang Tersedia untuk Dijual $22,850,000
Dikurangi persediaan akhir barang jadi (1,350,000) 21,500,000
($27 x 50.000)

Margin Kotor ……………………………………….. $4,100,000

Dikurangi Beban Operasi :
Beban Penjualan
Komisi…………………..……… $1,280,000
Iklan…………………..…………. 90,000
Beban Administrasi……………..………. 500,000 ($1,870,000)
Laba Sebelum Pajak……………………………… $2,230,000

Pada laporan laba rugi, penambahan persediaan awal barang jadi

mengakibatkan barang yang tersedia untuk dijual mengalami peningkatan. Oleh
karena perusahaan memberlakukan kebijakan FIFO (First In First Out) maka sisa
persediaan akhir barang jadi menjadi sebesar $1,350,000. Hal tersebut dan
 meningkatkan jumlah margin kotor dari sebelumnya yang berakibat pada peningkatan
laba sebelum pajak sebesar $100,000 dari laporan sebelumnya.

Exercise 11-17
Diketahui :
Skelly Company’s controller prepared the following budgeted income statement for
the coming year:
Sales $315,000
Less: Variable expenses 126,000
Contribution margin $189,000
Less: Fixed expenses 63,000
Profit before taxes $126,000
Less: Taxes 37,800
Profit after taxes $ 88,200
1. What is Skelly’s variable cost ratio? What is its contribution margin ratio?
Jawab : Variable Cost Ratio = Variable Cost/Sales
= $126,000/315,000
= 0,4
Contribution Margin Ratio = Contribution Margin/Sales
= $189,000/315,000
= 0,6
2. Suppose Skelly’s actual revenues are $46,000 more than budgeted. By how
much will before-tax profits increase? Give the answer without preparing a new
income statement.
Jawab :
Revenue = $361,000
Peningkatan revenue akan berpengaruh terhadap laba dan contribution
margin. Oleh karena itu, laba sebelum pajak akan meningkat sebesar
penambahan revenue yaitu $46,000. Sehingga laba sebelum pajak menjadi
$172,000 ($126,000 + 46,000).
3. How much sales revenue must Skelly earn to break even? What is the expected
margin of safety?
Jawab :
Break even point in sales dollars = Fixed Cost/Contribution Margin Ratio
= $63,000/0,6
= $105,000
Margin of Safety = Sales – Break-even sales
= $315,000 – 105,000
= $210,000
4. How much sales revenue must Skelly generate to earn a before-tax profit of
$90,000?
Jawab :
Before-tax profit = Sales – Variable Expense – Fixed Expense
$90,000 = X – 126,000 – 63,000
$279,000 = X
Untuk mendapatkan before-tax profit sebesar $90,000, maka perusahaan harus
mendapatkan pendapatan sebesar $279,000
5. How much sales revenue must Skelly generate to earn an after-tax profit of
$56,000? Prepare a contribution income statement to verify the accuracy of
your answer.
Jawab :
After-tax profit = Sales – Variable Expense – Fixed Expense – Tax
$56,000 = X – 126,000 – 63,000 – 37,800
$282,800 =X
Untuk mendapatkan after-tax profit sebesar $56,000, maka perusahaan harus
mendapatkan pendapatan sebesar $282,800

Income Statement
Skelly Company
Per 31 Desember

Sales $282,800
Less: Variable expenses (126,000)
Contribution margin $156,800
 Less: Fixed expenses (63,000)
Profit before taxes $93,800
Less: Taxes (37,800)
Profit after taxes $56,000

Problem 11-19
Tom Flannery has developed a new recipe for fried chicken and plans to open a
take-out restaurant in Oklahoma City. His father-in-law has agreed to invest
$500,000 in the operation provided Tom can convince him that profits will be at
least 20 percent of sales revenues. Tom estimated that total fixed expenses would be
$24,000 per year and that variable expenses would be approximately 40 percent of
sales revenue.
Required
1. How much sales revenue must be earned to produce profits equal to 20 percent
of sales revenue? Prepare a contribution income statement to verify your answer.
Jawab :
Profit = Sales - Variable Expense - Fixed Expense
0,2 X = X – 0,4 X - $24,000
X = 60,000
Income Statement
Tom’s Chicken
Per 31 Desember

Sales $60,000
Less: Variable expenses (24,000)
Contribution margin $36,000
Less: Fixed expenses (24,000)
Profit $12,000

2. If Tom plans on selling 12-piece buckets of chicken for $10 each, how many
buckets must he sell to earn a profit equal to 20 percent of sales? Twenty-five
percent of sales? Prepare a contribution income statement to verify the second
answer.
Jawab : Operating Income = (Price – Variable Cost) – Fixed Cost
0,2($10)X = ($10 - $4)X - $24,000 => Variable Cost/Unit = 0,4*10 = $4
$2X = $6X - $24,000
$4X = $24,000
X = $6,000 buckets

0,25 ($10) X = $6X - $24,000

$2,5 X = $6X - $24,000
$3,5X = $24,000
X = 6,857 buckets
Sales (6,857x $10)……………………………………………………… $68,570
Variable Expense (6,857x $4) …………………………………………. (27,428)
Contribution Margin……………………………………………………. $41,142
Fixed Expense………………………………………………………….. (24,000)
Operating Income……………………………………………... $17,142
3. Suppose Tom’s father-in-law meant that the after-tax profit had to be 20 percent
of sales revenue. Under this assumption, how much sales revenue must be gen-
erated by Tom’s chicken business? (Assume that the tax rate is 40 percent.)
Jawab :
Before Tax-Income = After Tax-Income / (1-Income Tax-Rate)
= 0,2 x Revenue / (1-0,4)
= 0,3333 Revenue
Before Tax-Income = Revenue – Variable Expense – Fixed Expense
0,3333 Revenue = Revenue(1-0,4) - $24,000
0,3333 Revenue = 0,6 Revenue - $24,000
0,2667 Revenue = $24,000
Revenue = $89,989