Imanuel Xaverdino – 01804220010 – Homework 05

Answer :

Jika penjualan dalam jumlah besar, menurut saya tidak masalah jika harus diberikan diskon sebesar 30%,
maka masih ada 10% dari margin ( 40%-30% = 10%)

Keuntungan : penjualan dalam jumlah banyak (karena anak anak SMA biasanya dalam jumlah besar) dan
dengan hal ini bisa menyebarkan promosi brand langsung ke banyak orang dalam satu waktu.

Kekurangan : dengan 10% dari margin tidak akan

Answer :

Diketahui :

Price Before dinner $8

Price on dinner $22
On Average attending meting 1.5 hors before dinner (50%)
Margin ratio : Before dinner = $8
= 50% of $8 x 1.5
= 4 x 1.5 = 6

On Average attending meting 1.5 hors on dinner (40%)

Margin ratio : on dinner = $22
= 40% of $22 x 1.5
= 8.8 x 1.5 = 13,2

Rekomendasi :

Dengan harga yang ditawarkan untuk before dinner, harus dinaikkan karena margin yang dihasilkan
masih terhitung kecil agar bisa mencover fix cost dan variable cost
Untuk on dinner sudah pas karena dirasa cukup untuk cover cost yang ada.
Answer :

a) Fixed overhead per machine rate :

= Fixed overhead cost : $ 312.000
= Machine hour : 96.000
= $ 312.000 / 96.000 = $ 3.25 per machine hour
Penjelasan : angka yang muncul menunjukkan bahwa biaya untuk fixed overhead per machine
hour
b) Grafik :

c. Grafik

d. T Account for raw materials to calculate the cost of raw materials used (in $)

DEBIT CREDIT
Balance 39.000 Cost of raw material used 252.000
Raw material 240.000 (balance + raw material purchase – end of
purchase balance )
End of Balance 27.000
e. Calculate the variable manufacturing overhead applied to work in process : ( in $)
Direct Labor hours = Direct labor cost / direct labour rate
= 480.000 / 16
= 30.000 labor hour
Variable manufacturing cost = variable manufacturing overhead x direct labor hours
= 6 x 30.000
= 180.000

f. Calculate the fixed manufacturing overhead ( in $) :

fixed manufacturing overhead = Fixed overhead per machine rate x machine hour
= 3.25 x 96.000
= 312.000
Actual fix overhead = actual machine hour x fix overhead per machine hour
= 88.000 x 3.25
= 286.000

g. T account for work in process to calculate the cost of goods manufactured :

DEBIT CREDIT
Balance 33.000 Cost of raw material used 1.205.500
Direct labor cost 480.000
Manufacturing 492.000
overhead
Direct material 252.000
End balance 51.500

h. T account fot finished goods to calculate the cost of goods sold

DEBIT CREDIT
Balance 104.000 Cost of raw material used 1.187.500
Direct labor cost 1.205.500 (Cost of goods sold = balance + direct labor
End balance 122.000 cost – end balance)

Cost of goods not sold = cost of goods manufactured – cost of goods sold
= 1.205.500 – 1.187.500 = 18.000