| TUGAS 3 MANAJEMEN BIAYA. <<- ws ifs Weeccce we OLEH : AGUSTINA NIM : 2021212843, PROGRAM STUDI S1-MANAJEMEN INSTITUT TEKNOLOGI BISNIS NOBEL INDONESIADiketahui Data dari CARTER COMPANY sebagai berikut . Departemen ry a Jam Mesin 4,000 16,000 liam Tenaga Kerja Langsung e 20,000 110,000 : Produk : Deluxe | _Reguler Volume Produksi dan Penjualan 200] 300] Biaya Bahan Baku Langsung per unit. 3 100 | $ 50 [bah Tenaga Kerja Langsung per jam | 25[$ 20 Jam Kerja Langsung Dept. A per Unit Ziam| 2 Jam] Dam Kerja angsung Dept. B per Unit lam] 1 Jam Kegiatan Overhesd | stave prver Tumiah Driver Dianggarkan Dianggarkan | Deluxe | Reguler Perpindahan Material $7,000 [fumiah Perpindahan 350 1 20 Setup Mesin $460,000 [Jumiah Setup 500 25 50 inspeksi $588,000 [umiah Unit 73600] 200 800 Pengiriman $5,000 [iumlah Pengiriman 250[ sof 100] TOTAL $1,000,000) Diminta 1. Hitunglah Biaya Per Unit untuk masing-masing produk berdasarkan perhitungan Volume-based Costing System. 2. Hitunglah Biaya Overhead Per Unit Cost Driver berdasarkan System ABC (Activity - Based Costing). 3. Hitunglah Biaya Per Unit untuk masing-masing produk jika menggunakan System ABC. JAWABAN :Deluxe Pring bhan fale Langenng = # 100 Upalr Tenaga Kecya Langeung = dam Kanga Depactemen A Pee — am Kenya Departenen S | ae Jumlah Jam Kerya = S jam Dikeli Upah Keege per gam $25 x Priayrs Tenaga Karyn Vangsung= # 75 [sain Bias Overhead Pabrik = = OVerhend DRanggarlean ~ Sam Kenge Mecin Dept- A " = Total Jam Kenya Mecin DepartemenA = 4000 jam Depactemen g = 16-000 jam 20-000 ‘Sam ule ¥ 50 f = jam 3 ffm 20 4 60 [jm # 1000-000 4-000, )am # 4-000-000-0600 Jedi Nerhead Oeparkemen A = # 4:200.000- 000 20.000 Jam = $f 200.000 B. Depackemen & = Overhead Dianggarkan = # 1-000-000 . Mocin : s 16-00 jam Kena Pept B 000. am = # 16.000.000.000= Total Sam Kerga Megin Departemen A = 4-000 Jam Departewen & = 16-000 Jam 20-000 Jam Sadi Overwed Deparkemen B = # 16:000-000.c00 20-000 Jam = $ 300-000 c Priay QNechead fabri - Depacteren A ; # Profuk Deluxe = ime x 2 Jam $ 20 # Produk Reguler = 4 200-000 |, 2 Jam 20-060 " = #20 = Departenen B # Produce Deluxe = a x 4 Jam # 80 # Profute Reguler = f 3-000. Pg 10- 060 a jam / = 4 80 Sehingga = DELUXE REGULER, Deparbemen A = 20 # 20 Departemen & = BO, BO + Bop = 4 wo 4 100D. Total Paiaya forUnit « DeLuxe = REGULER. Priaya Rahan Raleu Langgung, = # 100 # 50 Priaya Tenaga Koryo Langsung = & 7 # 60 - Priasya Ovechnasd Cabri, = $ 100 a # 100 Pra eo — Jumlah Pecpin Bahan = Overhadd. Dlanggarlean # 7.000 = $20 /unit dumlah Prpingahan 350 Unit a La Ge — _ $400,000 | = Jumla up Memn > aa $ B00 /unit — dumlah Inspelest = # 588-000 a : 19.600 Unit Hh 3o/urit — Sumlah Ponatrman = # 5.000 _ 4s 20 Juri 250 Unit ~A. Produk Deluxe = Piaya Rerpindahan Material = #20 x 15 Unit = $ 300 - Paaya Setup Mugin = H Boo x aS Unit = $ 20-000 = “Ravaya (nepelest : dl 30 x doounit = + 6000 - Paya Pungierman . . § 20% 50 Unit = # 1-000 . Total Priaya Alctivitac = # 27.300 ~ Priaya ONecrwad fer Unit = Total Biaya Alctivins A 27h 300 _ Vobame Profulesr 2.00 Unit pee B. Probus Reguler - Priaya ferpindahen Material = 20% 20unit = # 400 = Paya Setup Musin = ff 800 x 50 Unit = ff 40-000 — Paya Ingpaksi 24 30 x Seo Unit = # 24.000 - Paya Pngiriman 4p 20 x 100 Unit = 2.000 Total Prinya Aletivitas = 66-400 - Chaya ONVerhead fer Unik = Total Praya Alctivitas 4 66.400 ora edb oO. Volume Orobuier Goo Unit t 82C. Total Praya fer Unit A. Proguk Deluxe = Priays Gahan Balu Langsung, = # 100 = Prinya Tenaga kerya Langcung Upalr /qam x Jumlah jam = #25 % 3 = # fs — Priaya Overruad Pabrite = #1265, = § 35 2. Produ Reguler = Pataya Bahan Baleu Langeuns =# 50 . Priaaga Tenaga Kerga Langsung Upala/sjam % jumlah Jam = $ aox3= # 0 — Priaya Overhwad Pabrik -& 82 5 = % 193 a