PETERSON
POTTERY
Kelompok 1
KELOMPOK 1
KELOMPOK 1
Molding Glazing
Cycle Cycle
Adopsi
Standard Cost
Petersen System
merencanakan
Perusahaan sistem
semakin pengendalian
berkembang biaya
Standar For a Toilet
Material
Raw Clay 2 5 lb @ $ 0 .9 5 / lb $ 2 3 .7 5
Glazing Mix 5 lb @ $ 0 .7 5 / lb $ 3 .7 5
Direct Labor
Molding 1 hr @ $ 1 5 .0 0 / hr $ 1 5 .0 0
Glazing 0 .5 0 hr @ $ 1 5 .0 0 / hr $ 7 .5 0
- Petersen membayar gaji 2 kali dari rata-rata pekerja batu dan tanah liat karena
dia menginginkan hasil yang memiliki kualitas top
- Normal volum per bulan untuk tujuan alokasi overhead diasumsikan sebesar
1,200 toilet. Estimasi alokasi overhead pabrik ke produk ini adalah sebesar $1.94
per unit ditambah biaya tetap sebesar $3,672.
Actual Cost
Material Purchas ed
Clay 30.000lb@$0.92/lb
Glaze 6.000lb@$0.78/lb
Material Us ed
Clay $ 28,900.00
Glaze $ 5,900.00
Direct Labor
Molding 1.200hr @$15.25/hr
Glazing 600hr @$15.00/hr
Overhead As s igned6,100.00
$
Summary
T Account
T Account
Raw Material - Clay
Material Purchased $28,500.00 Puschase Variance $900.00
Usage Variance $86.60 Usage $1,140.00
$28,586.60 $2,040.00
Balance $26,546.60
$4,686.90 $1,080.00
Balance $3,606.90
T Account
Manufactured Overhead - Assigned
Fixed OH $3,672.00 Transfer Absorbed OH $6,000.00
Variable OH $2,428.00 OH variance $100.00
$6,100.00 $6,100.00
Balance $0.00
Balance $0.00
T Account
Work In proses
Clay Used - Std $1,140.00 Transfer To FG $31,080.00
Glaze Used - Std $900.00
Direct Labor - Molding $11,520.00
Direct labor - Glazing $11,520.00
OH - Absorbed $6,000.00
$31,080.00
Balance $0.00
COGS
Labor Variance $192.00 Clay Variance $6.90
OH Variance $100.00 Glaze Variance $0.00
$292.00 $6.90
Variance Analysis
Standard Actual Variance
Cost
Price Unit Total Price Unit Total Price U/UF Unit U/UF Total U/UF
Raw Material
Clay $0.95 1,200 $1,140.00 $0.92 1,145 $1,053.40 $0.03 Favorable 55 Unfavorable $86.60 Favorable
Glaze $0.75 1,200 $900.00 $0.78 1,145 $893.10 -$0.03 Unfavorable 55 Unfavorable $6.90 Favorable
Direct Labor
Molding $15.00 768 $11,520.00 $15.25 768 $11,712.00 -$0.25 Unfavorable - Stable -$192.00 Unfavorable
Glazing $15.00 768 $11,520.00 $15.00 768 $11,520.00 $0.00 Stable - Stable $0.00 Stable
Overhead:
Variable $1.94 1,200 $2,328.00 $2.12 1,145 $2,428.00 -$0.18 Unfavorable 55 Unfavorable -$100.00 Unfavorable
Fixed $3,672.00 $3,672.00
Absorbed $5.00 1,200 $6,000.00 $5.33 1,145 $6,100.00 -$0.33 Unfavorable 55 Unfavorable -$100.00 Unfavorable