Ahmad Padillah

2263411034

Biaya Tetap (Rp/bulan) Variasi (Rp/jam) Bulan

Variasi Jam
Bahan pembantu 1,700,000 - Januari 5,800
Upah tidak langsung 2,100,000 6,000 Februari 6,100
Gaji supervisi 3,800,000 - Maret 6,250
Perbaikan dan pemeliharaan 1,000,000 2,000 April 6,400
Utilitas 1,250,000 4,000 Mei 6,350
Ausransi 750,000 - Juni 6,550
Penyusutan 4,800,000 -
Perlengkapan 1,900,000 5,000
Lain-lain 2,800,000 3,000
Sewa 6,000,000 -

Biaya Januari Februari Maret April Mei

Bahan pembantu 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000
Upah tidak langsung 36,900,000 38,700,000 39,600,000 40,500,000 40,200,000
Gaji supervisi 3,800,000 3,800,000 3,800,000 3,800,000 3,800,000
Perbaikan dan pemeliharaan 12,600,000 13,200,000 13,500,000 13,800,000 13,700,000
Utilitas 24,450,000 25,650,000 26,250,000 26,850,000 26,650,000
Ausransi 750,000 750,000 750,000 750,000 750,000
Penyusutan 4,800,000 4,800,000 4,800,000 4,800,000 4,800,000
Perlengkapan 30,900,000 32,400,000 33,150,000 33,900,000 33,650,000
Lain-lain 20,200,000 21,100,000 21,550,000 22,000,000 21,850,000
Sewa 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000
 Ahmad Padillah
2263411034

Juni
1,700,000
41,400,000
3,800,000
14,100,000
27,450,000
750,000
4,800,000
34,650,000
22,450,000
6,000,000
 Ahmad Padillah
2263411034

1. anggaran produksi
Bulan Penjualan
kuartal I 7,800
kuartal II 6,665
kuartal III 8,960
total 23,425

persediaan awal = 1.600 unit

persediaan akhir = 1.470 unit

Keterangan Unit
Q Penjualan 23,425
Q Persediaan Akhir (+) 1,600
Q Kebutuhan 25,025
Q Persediaan Awal (-) 1,470
Q Produksi 23,555

23.555/12 bulan = 1963 unit/bulan

Bulan
Q. Penjualan Q. Pers. Akhir Q Kebutuhan Q.Pers.Awal Q.Produksi
kuartal I 7,800 4,367 3,433 1,470 1,963
kuartal II 6,665 335 6,330 4,367 1,963
kuartal III 8,960 1,600 2,298 335 1,963
JUMLAH 23,425 6,302 12,061 6,172 5,889

1.600-1.470/12= 130/12= 11 unit/bulan

Bulan
Q. Penjualan Q. Pers. Akhir Q Kebutuhan Q.Pers.Awal Q.Produksi
kuartal I 7,800 4,356 3,444 1,470 1,974
 Ahmad Padillah
2263411034

kuartal II 6,665 2,298 4,367 4,356 4,607

kuartal III 8,960 1,600 2,309 2,298 8,262
JUMLAH 23,425 8,254 10,120 8,124 14,843

2. anggaran tenaga kerja langsung

Persediaan per Unit
1-Jan-11 1,600
1-May-11 1,350
1-Sep-11 1,520
31-Dec-11 1,470

Bulan
Q. Penjualan Q. Pers. Akhir Q Kebutuhan Q.Pers.Awal Q.Produksi
kuartal I 7,800 4,356 3,444 1,470 1,974
kuartal II 6,665 2,309 4,356 4,356 4,618
kuartal III 8,960 1,600 2,309 2,309 8,251
JUMLAH 23,425 8,265 10,109 8,135 14,843

5 jam*7.500= 37,500
5 jam*1.500= 7,500

Kuartal Q Produksi Departemen Pemotongan Departemen Penyelesaian

I 1,974 5 9,869 5 9,869
II 4,618 5 23,088 5 23,088
III 8,251 5 41,256 5 41,256
Jumlah 14,843 74,213 74,213
 Ahmad Padillah
2263411034

Dept.Pemot Dept.Penyelesaian
Kuartal
Jlh JKL Tarif Jlh BTKL Jlh JKL Tarif
I 9,869 37,500 370,093,750 9,869 7,500
II 23,088 37,500 865,812,500 23,088 7,500
III 41,256 37,500 1,547,093,750 41,256 7,500
Jumlah 74,213 2,783,000,000

3. anggara biaya overhead

Bulan Penjualan
kuartal I 7,800 Januari 1600
kuartal II 6,665 Mei 1350
kuartal III 8,960 September 1520

biaya tetap sebesar 50.000.000

Bulan penjualan
kuartal I 80,000,007,800
kuartal II 67,500,006,665
kuartal III 76,000,008,960
 Ahmad Padillah
2263411034

lesaian
Total BTKL
Jlh BTKL
74,018,750 444,112,500
173,162,500 1,038,975,000
309,418,750 1,856,512,500
556,600,000 3,339,600,000

waktu mengerjakan selama 5 jam