Produksi 200

Penjualan 150
harga Jual Per unit 280,000
Biaya variabel
BBL 40,000 8,000,000
BTKL 80,000 16,000,000

Overhead manufacturing (BOP-V) 10,000 2,000,000

Biaya Overhead Tetap (BOP-T) 6,000,000 6,000,000
Biaya Tetap 200,000
biaya penj dan adm - V 8,000 1,200,000
biaya penj dan adm - T 1,000,000

Full Costing
Sales
Harga Pokok Penjualan
Persediaan barang awal 0
HPProduksi
BBL 8,000,000
BTKL 16,000,000
Overhead manufacturing (BOP-V) 2,000,000
Biaya Overhead Tetap (BOP-T) 6,000,000
HPProduksi 32,000,000
Barang tersedia utk dijual 32,000,000
Persediaan barang dagang akhir 8,000,000
Total Harga Pokok Penjualan
Gross Margin (Sales - HPPenjualan)
Biaya Penjualan
Biaya Penjualan dan adm - V 1,200,000
Biaya Tetap Total 200,000
Biaya Penjualan dan adm - T 1,000,000
Total Biaya Penjualan
Operating income
 Harga Pokok
HPProduki Produksi per
Full costing per unit Variabel costing unit - VC
32,000,000 160,000 27,200,000 136,000

Variabel Costing
42,000,000 Sales
Harga Pokok Penjualan
Persediaan barang awal -
HPProduksi
BBL 8,000,000
BTKL 16,000,000
Overhead manufacturing (BOP-V) 2,000,000
Biaya penjualan dan adm - V 1,200,000
HPProduksi 27,200,000
Barang tersedia utk dijual
Persediaan barang dagang akhir
24,000,000 Total Harga Pokok Penjualan
18,000,000 Contribution Margin
Biaya Tetap 200,000
BOP - T 6,000,000
Biaya penjualan dan adm - T 1,000,000
Total Biaya Tetap
2,400,000 Oprating income
15,600,000
 42,000,000

27,200,000
6,800,000
20,400,000
21,600,000

7,200,000
14,400,000
Produksi 250
Penjualan 200
harga Jual Per unit 300,000
Biaya variabel per unit
BBL 50,000 12,500,000
BTKL 100,000 25,000,000
Overhead manufacturing (BOP-V) 20,000 5,000,000

Biaya Overhead Tetap (BOP-T) 10,000,000 10,000,000

Biaya Tetap 400,000
biaya penj dan adm - V 12,000 2,400,000
biaya penj dan adm - T 1,500,000

Full Costing
Sales
Harga Pokok Penjualan
Persediaan barang awal 0
HPProduksi
BBL 12,500,000
BTKL 25,000,000
Overhead manufacturing (BOP-V) 5,000,000
Biaya Overhead Tetap (BOP-T) 10,000,000 +
HPProduksi 52,500,000
Barang tersedia utk dijual 52,500,000
Persediaan barang dagang akhir 10,500,000
Total Harga Pokok Penjualan
Gross Margin (Sales - HPPenjualan)
Biaya Penjualan
Biaya Penjualan dan adm - V 2,400,000
Biaya Tetap Total 400,000
Biaya Penjualan dan adm - T 1,500,000
Total Biaya Penjualan
Operating income
 HPProduk HPProduksi
Full Costing si per unit Variabel Costing per unit
52,500,000 210,000 44,900,000 179,600

Variabel Costing
60,000,000 Sales
Harga Pokok Penjualan
Persediaan barang awal 0
HPProduksi
BBL 12,500,000
BTKL 25,000,000
Overhead manufacturing (BOP-V) 5,000,000
Biaya penjualan dan adm - V 2,400,000
HPProduksi 44,900,000
Barang tersedia utk dijual
- Persediaan barang dagang akhir
42,000,000 - Total Harga Pokok Penjualan
18,000,000 Contribution Margin
Biaya Tetap 400,000
BOP - T 10,000,000
Biaya penjualan dan adm - T 1,500,000
Total Biaya Tetap
4,300,000 - Oprating income
13,700,000
 60,000,000

44,900,000
8,980,000 -
35,920,000 -
24,080,000

11,900,000 -
12,180,000
 Kode Produk Harga yg Harga Aktual Volume yg
dianggarkan dianggarkan
AC-23 20,000 48,000 50,000
AF-28 30,000 22,000 20,000
AD-30 50,000 34,000 40,000
Total 100,000 104,000 110,000

Sales-price Variance = (actual sales price for product i - budgeted sales price for product i) x actual sales volum

Kode Produk Actual Sales Budgeted Sales Actual sales

Price prices volume
AC-23 48,000 20,000 40,000
AF-28 22,000 30,000 30,000
AD-30 34,000 50,000 50,000
Total
Sales-volume Variance = (actual unit sales volume for product i - budgeted unit sales volume for product i) x b
for product i

Kode Produk Actual Unit Sales Budgeted unit Budgeted sales

Volume Sales Volume price
AC-23 40,000 50,000 20,000
AF-28 30,000 20,000 30,000
AD-30 50,000 40,000 50,000
Total
Sales Mix Variance = Budgeted Sales Price for Product i x (Actual Sales Proportion for Product i - Budgeted Sale
All Products

Kode Produk Budgeted sales Actual sales budgeted sales

price proportion (Vol) proportion (Vol)
AC-23 20,000 0.33 0.45
AF-28 30,000 0.25 0.18
AD-30 50,000 0.42 0.36
Total
Sales Quantity = Budgeted Sales Price for Product i x (Actual Total Unit Sales Volume for All Products - Budgete
Proportion for Products i

Budgeted total
Kode Produk Budgeted sales Actual Total unit Unnit sales
price sales volume volume
AC-23 20,000 120,000 110,000
AF-28 30,000 120,000 110,000
AD-30 50,000 120,000 110,000
Total
 Volume aktual

40,000
30,000
50,000
120,000

r product i) x actual sales volume for product i

Variance
1,120,000,000 U
- 240,000,000 F
- 800,000,000 F
80,000,000 U
sales volume for product i) x budgeted sales price

Variance
- 200,000,000 U
300,000,000 F
500,000,000 F
600,000,000 F
ion for Product i - Budgeted Sales Proportion for Product i) x Actual Total Unit Sales Volume for

Actual total unit sales (Vol) Variance

120,000 - 290,909,090.91
120,000 245,454,545.45
120,000 318,181,818.18
272,727,272.73
olume for All Products - Budgeted Total Unit Sales Volume for All Products) x Budgeted Sales

Budgeted sales proportion (Vol) Variance

0.45 90,909,090.91
0.18 54,545,454.55
0.36 181,818,181.82
327,272,727.27
U
F
F
F

F
F
F
F