Nama : Vio Reza Fahlevi

Kelas : Analisis Biaya (A)

Dosen : Dr. Shanti Kirana Anggraeni, SP, MT
Tugas individu HPP dan ABC
Sepatu Sandal
Direct material $100,000 $80,000
Direct labour $50,000 $30,000
Direct labour hours 3,000 jam 5,000 jam
Machine hours 10,000 jam 10,000 jam
Inspection hours 500 jam 500 jam
Number of units 2,500 unit 10,000 unit

Processing costs $40,000

Inspection costs $35,000
Packing costs $25,000
Total $100,000

Hitunglah biaya yang diperlukan untuk membuat sepatu dan sandal , serta unit costnya, dengan
metode tradisional (full costing) dan Activity Based Costing!
1. Menghitung dengan metode full costing (tradisional)
 Tarif BOP = $100,000 / 20,000 jam (total machine hours)
= $5
 BOP sandal = 10,000 x $5
= $50,000
 BOP Sepatu = 10,000 x $5
= $50,000
Sepatu Sendal
Biaya utama (prime cost) = $150,000 $110,000
direct material + direct
labour
BOP $50,000 $50,000
Total $200,000 $160,000
Jumlah Unit yang 2,500 unit 10,000
diproduksi
HPP per unit = total : $80 $16
jumlah unit yang diproduksi

2. Menghitung dengan metode activity based costing

Total Total kapasitas driver Tariff kapasitas

Biaya mesin $40,000 20,000 jam $2/jam

Biaya penanganan $35,000 1,000 jam $35/perpindahan

bahan baku
Biaya pengesetan $25,000 8,000 jam $3,125/ perpindahan

Total $100,000

Sepatu Sendal
Biaya utama (prime costs) $150,000 $110,000
Biaya overhead:
Biaya mesin 10,000 x $2 = $20,000 10,000 x $2 = $20,000
Biaya perpindahan 500 x $35 = $17,500 500 x $35 = $17,500
Biaya pengesetan 3,000 x $3,125 = $9,375,000 5,000 x $3,125 = $9,375,000
Total biaya produksi $3,562,500 $3,522,500
Jumlah unit produksi 2,500 unit 10,000 unit
HPP per unit $1,425 $352.25