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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