STEP 1 : Tariff Activity costs Cost driver Activity rate

Machine set-up 360,000 4,000 90

Machine handling 100,000 20,000 5
Electric power 40,000 40,000 1

STEP 2 : Cost allocation

Product A
Number of cost driver Activity Rate Total Cost
Machine set-up 400 90 36,000
Machine handling 1,000 5 5,000
Electric power 2,000 1 2,000
TOTAL 43,000
ABC per unit 10.75 TC per unit
VBC 10.8

Product B
Number of cost driver Activity Rate Total Cost
Machine set-up 200 90 18,000
Machine handling 3,000 5 15,000
Electric power 4,000 1 4,000
TOTAL 37,000
ABC per unit 1.85 TC per unit
VBC 3.6
Step 1 : Tariff Buta OH Rate per aktivitas dulu! Kalau VBC kan OH ratenya ngitung sekali aja, dan semua
Cost Pools Cost Driver Tariff/Act. Rate Kalau ABC, per aktivitas OH dihitung OH ratenya satu-sa
Machine set-up 360,000 4,000 90
Machine handling 100,000 20,000 5
Electric power 40,000 40,000 1

Step 2 : Cost Allocation

Product A Tariff Actual Used Total Cost Setelah itu dihitung Applied OH masing-masing (berdasa
Machine set-up 90 400 36,000 Baru ditotal, dan dibagi dengan seberapa banyak unit ya
Machine handling 5 1,000 5,000
Electric power 1 2,000 2,000
TOTAL 43,000
ABC 10.75 TC/unit produced Ditemukanlah Unit cost.
VBC 10.80

Product B Tariff Actual Used Total Cost

Machine set-up 90 200 18,000
Machine handling 5 3,000 15,000
Electric power 1 4,000 4,000
TOTAL 37,000
ABC 1.85 TC/Unit Produced
VBC 3.60
ung sekali aja, dan semua OH yang dipakai, dicatat berdasarklan satu OH Rate dan OH applied saja.
tung OH ratenya satu-satu.

H masing-masing (berdasarkan tariff masing-masing).

n seberapa banyak unit yang dihasilkan per produk.

anlah Unit cost.