KUIS PERSIAPAN UJIAN MID SEMESTER GANJIL

Soal IShaw Company has gathered data on its overhead activities and associated costs for the past 10months. Joseph Booth, a member of the controllers department, has convinced management thatoverhead costs can be better estimated and controlled if the fixed and variable components ofeach overhead activity are known. One such activity is receiving raw materials (unloadingincoming goods, counting goods, and inspecting goods), which he believes is driven by thenumber of receiving orders. Ten months of data have been gathered for the receiving activity andare as follows:Month Receiving Orders Receiving Cost1 1,000 $ 18,0002 700 15,0003 1,500 28,0004 1,200 17,0005 1,300 25,0006 1,100 21,0007 1,600 29,0008 1,400 24,0009 1,700 27,0001 900 16,000

Required1. Prepare a scattergraph based on the 10 months of data. Does the relationship appear to belinear?2. Using the high-low method, prepare a cost formula for the receiving activity. Using thisformula, what is the predicted cost of receiving for a month in which 1,475 receiving orders areprocessed?3. Prepare a cost formula for the receiving activity for a quarter. Based on this formula, what isthe predicted cost of receiving for a quarter in which 4,650 receiving orders are anticipated?Prepare a cost formula for the receiving activity for a year.Based on this formula, what is the predicted cost of receiving for a year in which 18,000receiving orders are

1.

Yes, the relationship appears to be reasonably linear.

2.

Variable receiving cost = (27.000 -15.000)/(1.700 -700) = $ 12Fixed receiving cost = 15000 - 12(700) = $ 6.600

Predicted cost for 1.475 receiving orders :Receiving cost = 6.600 + 12(1.475) = $ 24.300

3.Receiving cost for the quarter = 3(6.600) + 12(4.650)

= 19.800 + 55.800= $ 75.600

Receiving cost for the year = 12(6600) + 12(18.000)= 79.200 + 216.000= $ 295.200

05.000

10.00015.00020.00025.00030.00035.000

0 500 1.000 1.500 2.000

Recei

ving C

ost

Number of Receiving Orders

Scattergraph of Receiving Activity

Y-Values

Soal II

Mendoza Company has recently decided to convert from conventional product costing to anactivity-based system. The company produces two types of clocks: small and large. The clocksare produced in batches. Information concerning these two products follows:

Small Clock Large ClockQuantity produced 100,000 200,000Direct labor hours 100,000 100,000Material handling (number of moves) 2,000 4,000Engineering (hours) 10,000 5,000Receiving (number of orders processed) 250 500Setups 60 20Maintenance (hours used) 4,000 2,000Machining (machine hours) 50,000 50,000Inspection (number of hours) 3,000 1,000

Additionally, the following overhead costs are reported for the activities associated with the twoproducts:

Material handling $120,000Maintenance equipment 80,000Machining 90,000Engineering 100,000Receiving* 30,000Setups 96,000Inspection 60,000*Materials are ordered and received each time a batch is produced

Required1. Classify activities as unit-level, batch-level, product-level, and facility-level.2. Reduce the rates by grouping all activities with identical consumption ratios intohomogeneous cost pools. Select an activity driver for each cost pool, and compute a pool rate.3. Using the pool rates calculated in Requirement 2, assign all overhead costs to the twoproducts, and compute the overhead cost per unit for each.

1. Activity classification :Unit-level : MachiningBatch-level : Material handling, setups, inspection, and receivingProduct-level : Maintenance and engineeringFacility-level : None

2.Pool 1, consumption ratios : (0.5, 0.5) :Machining $ 90,000Activity driver 100,000Pool rate $ 0,90 per Mhr

Pool 2, consumption ratios : (0.75, 0.25) :Setups $ 96,000Inspection 60,000Total $156,000Activity driver 80Pool rate $ 1,950 per setup

Pool 3, consumption ratios : (0.33, 0.67)Material handling $120,000Receiving 30,000Total $150,000Activity driver 6,000Pool rate $ 25 per move

Pool 4, consumption ratios : (0.67, 0.33)Enginering $100,000Maintenance 80,000Total $180,000Activity driver 6,000Pool rate $ 30 per maintenance hour

3.Computation of unit overhead costs :

Small Clock Large ClockUnit-level activities :Pool 1 :$0,90 x 50.000 $ 45.000$0,90 x 50.000 $ 45.000

Batch-level activities :Pool 2 :$1.950 x 60 117.000$1.950 x 20 39.000

Pool 3 :$25 x 2.000 50.000$25 x 4.000 100.000

Product-level activities :Pool 4 :$30 x 4.000 120.000$30 x 2.000 60.000Total overhead costs $ 332.000 $ 244.000Unit produced 100.000 200.000Overhead cost per unit $ 3,32 $ 1,22

PT Masprion memproduksi dua setrika listrik tipe biasa dan tipe khusus. Sebelumnya PTMasprion menggunakan absorption costing dan mengalokasikan biaya overhead berdasar directlabor hours. PT Masprion mencoba beralih ke activity based costing, dengan menetapkan tigaaktivitas yaitu setup, desain dan lainnya. Jumlah setup dan jumlah jam perubahan desain menjadiactivity driver untuk cost pool yang baru dan direct labor hours tetap digunakan untuk dasarpengalokasian aktivitas lainnya.Informasi terkait perusahaan pada tahun berjalan adalah sebagai berikut:

Biasa KhususJumlah diproduksi 20.000 8.000Direct material cost

Per unit Rp 24.000 Rp 32.000Direct labor

Hours per Unit 1 3Total hours 20.000 24.000Tarif Per Jam DLH Rp 2.000 Rp 2.000

Overhead Costs:Untuk aktivitas Setup 272.000.000Untuk aktivitas Desain 168.000.000Untuk aktivitas Lain-lain 44.000.000

Jumlah setup 8 24Jumlah perubahan desain 6 18

Diminta:1. Susunlah ikhtisar income statement untuk menentukan unit cost berdasarkan absorptioncosting2. Susunlah ikhtisar income statement untuk menentukan unit cost berdasarkan activity basedcosting3. Jelaskan mengapa terjadi perbedaan cost produk setrika tipe biasa dan khusus (dalam bentukhitungan lebih baik)?

1. Unit cost berdasarkan absortion costingAlokasikan biaya overhead berdasarkan direct labor hourOverhead cost per jam = Rp 272.000.000 + 168.000.000 + 44.000.000

44.000 jam= Rp484.000.000

44.000 jam= 11.000 per jam

PT. MASPRIONUNIT COST using Absortion Costing

Cost Biasa KhususDirect Material per unit Rp 24.000 Rp 32.000Direct Labor per unit (1 jam x Rp 2.000) = Rp 2.000 (3 jam x Rp 2.000) = Rp 6.000Overhead per unit (11.000 x 20.000 jam)/20.000 unit = (11.000 x 24.000 jam)/8.000 unit =

Rp 11.000 Rp 33.000

Unit Cost Rp 37.000 Rp 71.000

2. Unit Cost berdasarkan Activity Based CostingPools Drivers Pool RateSetup Jumlah Setup 272.000.000/32 = Rp 8.500.000/setupDesain Jumlah jam perubahan desain 168.000.000/24 = Rp 7.000.000 / jamLain-lain Direct Labor Hours 44.000.000/44.000 = Rp 1.000/jam

PT. MASPRIONUnit Cost using Activity Based Costing

CostDirect Material per unit Rp24.000 Rp32.000Direct Labor per unit Rp2.000 Rp6.000Overhead per unitSetup :Rp 8.500.000 x 8 Rp68.000.000Rp 8.500.000 x 24 Rp204.000.000DesainRp 7.000.000 x 6 Rp42.000.000Rp 7.000.000 x 18 Rp126.000.000Lain-lainRp 1.000 x 20.000 Rp20.000.000Rp 1.000 x 24.000 Rp24.000.000Total Overhead Rp180.000.000 Rp354.000.000Unit 20.000 8.000Overhead per unit Rp6.500 Rp44.250Unit Cost Rp32.500 Rp82.250

Biasa Khusus