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Jawaban Soal Nomor 1
PT PRIMA MANUFAKTUR
COST OF GOODS SOLD STATEMENT
NOVEMBER 2015
Direct Material :Beginning Inventory 8.000.000
Add : Purchases (50.000.000 + 8.000.000) 50.000.000
Material Available 58.000.000
Less : Ending Inventory (58.000.000 - 41.000.000) (17.000.000)
Direct Material Used 41.000.000
Direct Labor (34.000.000 - 2.500.000) 31.500.000
Factory Overhead
Indirect Labor 2.500.000Factory Supplies 5.500.000
Depreciation of Buliding (5% x 156.000.000 x 1/12 x 4/5) 520.000
Depreciation of Factory Equipment (20% x 108.000.000 x 1/12 ) 1.800.000
Utility (3/4 x 5.200.000) 3.900.000
Total Factory Overhead 14.220.000
Total Manufacturing costs Added 86.720.000
Add : Beginning Work In Process 4.000.000
Total Manufacturing costs 90.720.000Less : Ending Work in Process (90.720.000 - 79.000.000) (11.720.000)
Cost of Good Sold Manufactured 79.000.000
Add : Beginning Finished Good 25.000.000
Finished Good 104.000.000
Less : Ending Finished Good (104.000.000 - 87.000.000) (17.000.000)
Cost of Good Sold 87.000.000
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Jawaban Soal Nomor 2A
Mechine
Hours
Kilowatt-
hours
Total
Overhead CostKet
Januari 3.800 4.520.000 138.000.000Februari 3.650 4.340.000 136.800.000
Maret 3.900 4.500.000 139.200.000 High
April 3.300 4.290.000 136.800.000
Mei 3.250 4.200.000 126.000.000
Juni 3.100 4.120.000 120.000.000 Low
1. Fungsi Biaya
a. Pemicu Biaya Mechine Hours
(High Cost - Low Cost)
(High Output - Low Output)
= (139.200.000 - 120.000.000)
(3900 - 3100)
= 19.200.000
800
= 24.000
Fixed Cost = Total cost for high point - (Variabel Rate x High Output)
= 139.200.000 - (24.000 x 3900)
= 45.600.000
Cost Formula = 45.600.000 + (24.000 x Mechine Hours)
b Kil tt H
Bulan
Variabel Rate =
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Jawaban Soal Nomor 3
A. Varians Direct Material
AQ x AP
(Actual Quantity) x (Actual Price)
= 38.500x 1,72
= 66.620
AQ x SP
(Actual Quantity) x (Standart Price)
= 38.500x 1,7
= 65.450
SQ x SP
(Standar Quantity) x (Standar Price)
= (10 x 4.000) x 1,7
= 68.000
66220 770
65450 770 Unfavorable
Price Variance
2.250 Favorable
Usage Variance
68000
-1780 1.780 Favorable
Total Variance
B. Varians Direct Labors
AH x AR
(Actual Hours) x (Actual Rate)
= 2.500 x (26.500/2.500)
= 2.500 x 10,6 = 26.500
AH x SR
(Actual Hours) x (Standart Rate)
= 2500 x 10
= 25.000
SH x SR
(Standar Hours) x (Standar Rate)
= (0,6 x 4.000) x 10
= 24.000
1.500 Unfavorable
Rate Variance
1.000 Unfavorable
Efficiency Variance
2.500 Unfavorable
Total Variance
C. Varians Variabel Overhead
Actual Variable Overhead
16.500
Variable FOH Rate x Actual Hour
=2,5 x 2.500
= 6.250
Variable FOH Rate x Actual Hour
= 2,5 x (0,6 x 4.000)
= 6.000
10.250 Unfavorable
Spending Variance
250 Unfavorable
Efficiency Variance
10.500 Unfavorable
Total Variance