Pertanyaan:
Buatlah Harga Pokok masing-masing model, Jurnal yang diperlukan dan selisih BOP.
(disertakan cara memperoleh hasil, ditulis pada kertas jawaban)
Biaya Gaji
BDP.BTKL Model D
Biaya Gaji
4.
BDP-BOP Sesungguhnya
Macam-macam kredit
5.
BOP dibebankan (Model A+B+C+D)
Selisih BOP
BOP Sesungguhnya
- HPP Model B
Biaya bahan baku
Biaya tenaga kerja langsung
Biaya overhead pabrik
Total
Laba yang diinginkan Rp. 225.000.000 - Rp. 190.000.000
= Rp. 35.000.000
- HPP Model C
Biaya bahan baku
Biaya tenaga kerja langsung
Biaya overhead pabrik
Total
Laba yang diinginkan Rp. 300.000.000 - Rp. 270.000.000
= Rp. 30.000.000
- HPP Model D
Biaya bahan baku
Biaya tenaga kerja langsung
Biaya overhead pabrik
Total
Laba yang diinginkan Rp. 357.500.000 - Rp. 295.000.000
= Rp. 62.500.000
JURNAL HPP
HPP Model A Rp 45,000,000
HPP Model B Rp 190,000,000
HPP Model C Rp 270,000,000
HPP Model D Rp 295,000,000
Penjualan
JURNAL PENJUALAN
- Model A
Penjualan Rp 60,000,000
Selisih laba
HPP
- Model B
Penjualan Rp 225,000,000
Selisih laba
HPP
- Model C
Penjualan Rp 300,000,000
Selisih laba
HPP
- Model D
Penjualan Rp 357,500,000
Selisih laba
HPP
roduksinya melalui 1
Dept 2 Jumlah
Rp 10,000,000 Rp 30,000,000
Rp 60,000,000 Rp 160,000,000
Rp 100,000,000 Rp 225,000,000
Rp 100,000,000 Rp 250,000,000
Dept 2 Jumlah
Rp 5,000,000 Rp 10,000,000
Rp 10,000,000 Rp 20,000,000
Rp 10,000,000 Rp 30,000,000
Rp 15,000,000 Rp 30,000,000
BOP Sesungguhnya
Rp 30,000,000
an selisih BOP.
Rp 30,000,000
Rp 30,000,000
Rp 160,000,000
Rp 160,000,000
Rp 225,000,000
Rp 225,000,000
Rp 250,000,000
Rp 250,000,000
Rp 10,000,000
Rp 10,000,000
Rp 20,000,000
Rp 20,000,000
Rp 30,000,000
Rp 30,000,000
Rp 30,000,000
Rp 30,000,000
Rp 5,000,000
Rp 5,000,000
Rp 10,000,000
Rp 10,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 15,000,000
Rp 30,000,000
Rp 30,000,000
Rp 45,000,000
Rp 15,000,000
Rp 30,000,000
Rp 800,000,000
Rp 665,000,000
Rp 90,000,000
Rp 45,000,000
Rp 30,000,000
Rp 10,000,000
Rp 5,000,000
Rp 45,000,000
Rp 160,000,000
Rp 20,000,000
Rp 10,000,000
Rp 190,000,000
Rp 225,000,000
Rp 30,000,000
Rp 15,000,000
Rp 270,000,000
Rp 250,000,000
Rp 30,000,000
Rp 15,000,000
Rp 295,000,000
Rp 800,000,000
Rp 15,000,000
Rp 45,000,000
Rp 35,000,000
Rp 190,000,000
Rp 30,000,000
Rp 270,000,000
Rp 62,500,000
Rp 295,000,000