LAPORAN 1

Briggs Manufacturing
Anggaran Penjualan
For the ended 31 December

JAN FEB MAR YEAR

Unit 40,000 50,000 60,000 150,000
Harga Per Unit $ 215 $ 215 $ 215 $ 215
Anggaran Penjualan $ 8,600,000 $ 10,750,000 $ 12,900,000 $ 32,250,000
Anggaran Penjualan $8.600.000 (40.000 x $215)

LAPORAN 2

Briggs Manufacturing
Anggaran Produksi
For the ended 31 December

JAN FEB MAR YEAR

Sales (Laporan 1) 40,000 50,000 60,000 150,000 Sales mengambil data dari laporan 1
Desired End Inventory 40,000 48,000 48,000 136,000 Desired end inv hasil dari (80%*penjualan berikut
Total Needs 80,000 98,000 108,000 286,000
Less : Beginning Inventory - 32,000 - 40,000 - 48,000 - 120,000 Beginning inv JAN berasal dari soal
Unit to be produced 48,000 58,000 60,000 166,000 Beginning inv Bulan Selanjutnya (80%*Penjualan b
a dari laporan 1
dari (80%*penjualan berikutnya)

rasal dari soal

Selanjutnya (80%*Penjualan berikutnya)
LAPORAN 3

Briggs Manufacturing
Anggaran Pembelian Bahan Baku Langsung
For the ended 31 December

JAN FEB
Logam Komponen Logam Komponen
Unit to be produced 48,000 48,000 58,000 58,000
Direct Materials Per Unit 10 6 10 6
Production Needs 480,000 288,000 580,000 348,000
Desired Ending Inventory 250,000 150,000 300,000 180,000
Total Needs 730,000 438,000 880,000 528,000
Less : Beginning Inventory 200,000 120,000 250,000 150,000
Direct Materials To Be Purchase 530,000 318,000 630,000 378,000
Cost Per Unit $ 8 $ 2 $ 8 $ 2
Total Purchase Cost $ 4,240,000 $ 636,000 $ 5,040,000 $ 756,000
$ 4,876,000 $ 5,796,000

Desired Ending Inventory

Logam = Proporsi x (80% x Penjualan Bulan Berikutnya) = 10/16 x (80%x50.000x10)
Komponen = Proporsi x (80% x Penjualan Bulan Berjalan) = 6/16 (80%x50.000x10)

Less : Beginning Inventory

Logam = Proporsi x (80% x Penjualan Bulan Berikutnya) = 10/16 x (80%x40.000x10)
Komponen = Proporsi x (80% x Penjualan Bulan Berjalan) = 6/16 (80%x40.000x10)
ng
ku Langsung
mber

MAR YEAR
Logam Komponen Logam Komponen
60,000 60,000 166,000 166,000
10 6 10 6
600,000 360,000 1,660,000 996,000
300,000 180,000 850,000 510,000
900,000 540,000 2,510,000 1,506,000
300,000 180,000 750,000 450,000
600,000 360,000 1,760,000 1,056,000
$ 8 $ 2 $ 8 $ 2
$ 4,800,000 $ 720,000 $ 14,080,000 $ 2,112,000
$ 5,520,000 $ 16,192,000
LAPORAN 4

Briggs Manufacturing
Anggaran Tenaga Kerja Langsung
For the ended 31 December

JAN FEB MAR

Unit To Be Produced (Laporan 2) 48,000 58,000 60,000
Direct Labour Time Per Unit (Hours) 4 4 4
Total Hours Needed 192,000 232,000 240,000
Average Wage Per Hours $ 9.25 $ 9.25 $ 9.25
Total Direct Labour Cost $ 1,776,000 $ 2,146,000 $ 2,220,000

LAPORAN 5

Briggs Manufacturing
Anggaran Overhead
For the ended 31 December

JAN FEB MAR

Budget Direct Labour Hours (Laporan 4) 192,000 232,000 240,000
Variable Overhead Rate $ 3.40 $ 3.40 $ 3.40
Budgeted Variable Overhead $ 652,800 $ 788,800 $ 816,000
Budgeted Fixed Overhead $ 338,000 $ 338,000 $ 338,000
Total Overhead $ 990,800 $ 1,126,800 $ 1,154,000

Variable Overhead Rate (Didalam Tabel) = $1,00 + $0,50 +$0,40 + $1,50

Budgeted Fixed Overhead (Didalam Tabel) = $30.000 + $16.000 + $200.000 + $12.000 + $80.000

LAPORAN 6

Briggs Manufacturing
Anggaran Beban Penjualan dan Administrasi
For the ended 31 December

JAN FEB MAR

Planned sales in unit (Laporan 1) 40,000 50,000 60,000
Variable Selling and Administrative Expenses Per Unit :
Komisi $ 2.00 $ 2.00 $ 2.00
Pengiriman $ 1.00 $ 1.00 $ 1.00
Lainnya $ 0.60 $ 0.60 $ 0.60
Total Variable Expenses $ 144,000 $ 180,000 $ 216,000
Fixed Selling and Administrative Expenses :
Gaji $ 50,000 $ 50,000 $ 50,000
Penyusutan $ 40,000 $ 40,000 $ 40,000
Lainnya $ 20,000 $ 20,000 $ 20,000
Total Fixed Expenses $ 110,000 $ 110,000 $ 110,000
Total Selling and Administrative Expenses $ 254,000 $ 290,000 $ 326,000
 YEAR
166,000
4
664,000
$ 9.25
$ 6,142,000

YEAR
664,000

$ 2,257,600
$ 1,014,000
$ 3,271,600

YEAR
150,000

$ 540,000

$ 330,000
$ 870,000
LAPORAN 7

Briggs Manufacturing
Anggaran Persediaan Akhir Barang Jadi
For the ended 31 December

Unit Cost Computation

Direct Materials :
Logam $ 80.00
Komponen $ 12.00 $ 92.00
Direct Labour $ 37.00
Overhead :
Variable $ 13.60
Fixed (tetap) $ 1.53 $ 6.11
Total Unit Cost $ 148.71

Finished Goods = Unit x Unit Cost

48000 x $148,71
$ 7,138,080

Kenapa dikali 4, karena ini diperhitungkan menurut DLH (Direct Labour Hours)
Hasil Overhead Fixed (Tetap) diambil dari laporan 5
LAPORAN 8

Briggs Manufacturing
Anggaran Persediaan Akhir Barang Jadi
For the ended 31 December

Direct Materials Used (Laporan 3)

Logam $ 13,280,000
Komponen $ 1,992,000 $ 15,272,000
Direct Labour Used (Laporan 4) $ 6,142,000
Overhead (Laporan 5) $ 3,271,600
Budgeting Manufacturing Cost $ 24,685,600
Beginning Finished Good (Laporan 7) $ 4,758,720
Good Available For Sale $ 29,444,320
Less : Ending Finished Goods (Laporan 7) -$ 7,138,080
Budgeted Cost Of Good Sold $ 22,306,240
LAPORAN 9

Briggs Manufacturing
Laporan Laba Rugi
For the ended 31 December

Sales (Laporan 1) $ 32,250,000

Less : Cost Of Good Sold (Laporan 8) -$ 22,306,240
Gross Margin $ 9,943,760
Less : Selling and Administrative Expenses (Laporan 6) -$ 870,000
$ 9,073,760