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    EAS MBI - Fida Rahayu An Nisa' - 6010211020

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    Ayu An Nisa
    The document provides information about standard costs and actual costs for materials, labor, and overhead for a factory that produces robes. It asks to calculate variances for materials price and quantity, labor rate and efficiency, and variable overhead spending and efficiency based on the standard and actual information provided.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    EAS MBI - Fida Rahayu An Nisa' - 6010211020

    Uploaded by

    Ayu An Nisa
    14 views6 pages
    The document provides information about standard costs and actual costs for materials, labor, and overhead for a factory that produces robes. It asks to calculate variances for materials price and quantity, labor rate and efficiency, and variable overhead spending and efficiency based on the standard and actual information provided.

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    © © All Rights Reserved

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    XLSX, PDF, TXT or read online from Scribd

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    The document provides information about standard costs and actual costs for materials, labor, and overhead for a factory that produces robes. It asks to calculate variances for materials price and quantity, labor rate and efficiency, and variable overhead spending and efficiency based on the standard and actual information provided.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    14 views6 pages

    EAS MBI - Fida Rahayu An Nisa' - 6010211020

    Uploaded by

    Ayu An Nisa
    The document provides information about standard costs and actual costs for materials, labor, and overhead for a factory that produces robes. It asks to calculate variances for materials price and quantity, labor rate and efficiency, and variable overhead spending and efficiency based on the standard and actual information provided.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 6

    Diketahui :

    Purchase cost of the plane $ 850,000


    Annual cost of servicing, licenses, and taxes $ 9,000
    Repairs:
    First three years, per year $ 3,000
    Fourth year $ 5,000
    Fifth year $ 10,000

    make an immediate deposit of $ 50,000


    annual rental payment $ 200,000
    Blinko Products’ required rate of return is 18%

    Ditanya : Required:
    1. Calculate the present value of the cash flows associated with
    each alternative!
    2. Which alternative would you recommend that the company
    accept? Why?

    Dijawab :
    Calculate the present value of the cash flows associated with
    1.
    each alternative!
    Amount of cash flow multiply with 18% discount factor value of
    cash flow
    Amount of cash 18% Present Value
    Item Years
    flow Factor of cash flows
    Purchase cost of the plain Now $ 850,000 100% $ 850,000
    Annual cost of servicing, lisence and taxes 1 until 5 $ 9,000 44% $ 3,934
    Repairs :
    First 3 years 1 until 3 $ 3,000 61% $ 1,826
    4th years 4 $ 5,000 52% $ 2,579
    5th years 5 $ 10,000 44% $ 4,371
    Total Cash Outflow $ 862,710
    Resale Value ($850.000*1/2) 5 $ 425,000 44% $ 185,771
    Net present Value $ 1,725,420
    Diketahui :
    According to the standards that have been set for the robes, the
    780
    factory should work
    produce 1,950
    Total
    Direct materials $ 35.49
    Direct labor $ 7.02
    Variable manufacturing overhead (based on direct labor-hours) $ 2,340.00

    During April, the factory worked only 760


    produced 2,000
    Total
    Direct materials $ 36,000.00
    6,000 yards
    Direct labor $ 7,600.00
    Variable manufacturing overhead $ 3,800.00

    At standard, each robe should require 2.8

    Ditanya : Required :
    Compute the following variances for April:
    1. The materials price and quantity variances.
    2. The labor rate and efficiency variances.
    3. The variable manufacturing overhead spending and
    efficiency variances.

    Dijawab :
    Varians kuantitas material dihitung sebagai selisih harga standar (SP) pada Kuantitas Standar (SQ) & SP pada kuan
    1.
    (AQ) yang sebenarnya. Selisih harga bahan adalah selisih antara AQ & Harga Aktual (AP) & AQ pada SP.
    ($ 18,2 / 2,8
    Varians kuantitas material = yards)
    SP*(AQ(6.000
    - SQ)
    yards -
    Varians kuantitas material =
    (2.000 units
    Varians kuantitas material = x 2,8 yards
    2600
    per units)
    Material Prices Variance = AQ*(AP - SP)
    Material Prices Variance = 6000 yards*($6,50 per yard- ($36.000 / 6.000
    Material Prices Variance = $ 3,000.00

    Varians Efisiensi Tenaga Kerja dihitung sebagai selisih tarif standar (SR) pada Jam standar (SH) & SR pada jam inpu
    2. sebenarnya. Varians tingkat tenaga kerja adalah perbedaan antara AH & Tingkat Aktual (AR) & AH di SR.

    Langkah 1 :
    SR = 780 standard hours / 1.950 robes
    SR = 0.4

    Langkah 2 :
    $3,60 standard cost per robe / 0,4
    SR =
    standard hours
    SR = $ 9.00

    Langkah 3 :
    Labor Efficiency Variance = SR*(AH - SH)
    Labor Efficiency Variance = $9 per hour * ((2.000 robes * 0,4 standard ho
    Labor Efficiency Variance = $ 360.00

    Labor rate Variance =


    Labor rate Variance = 760 hours*($7.600/760 hours -$9 per hour)
    Labor rate Variance = $ 760.00

    3. Variable Overhead Efficiency Variance = SR*(AH - SH)


    Variable Overhead Efficiency Variance = ($1,20 standard cost per robe / 0,4 standard h
    Variable Overhead Efficiency Variance = $ 120.00

    Variable oOverhead Rate Variance = AH*(AR-SR)


    Variable Overhead Efficiency Variance = 760 hours ($3.800 / 760 hours - $3,00 per hou
    Variable Overhead Efficiency Variance = $ 1,520.00
    direct labor-hours each
    month
    robes
    Per Unit of Product
    $ 18.20
    3.6
    1.2
    $ 23.00

    direct labor-hours
    robes
    Per Unit of Product
    $ 18.00

    $ 3.80
    $ 1.90
    $ 23.70

    yards of material
    ada Kuantitas Standar (SQ) & SP pada kuantitas input
    Harga Aktual (AP) & AQ pada SP.
    P*(AQ - SQ)

    Q*(AP - SP)
    000 yards*($6,50 per yard- ($36.000 / 6.000 yards))
    F

    ) pada Jam standar (SH) & SR pada jam input (AH) yang
    & Tingkat Aktual (AR) & AH di SR.

    80 standard hours / 1.950 robes


    standard hour per robe

    3,60 standard cost per robe / 0,4


    andard hours
    standard rate per hours

    R*(AH - SH)
    9 per hour * ((2.000 robes * 0,4 standard hour per robe)-760 hours)
    F

    60 hours*($7.600/760 hours -$9 per hour)


    U

    R*(AH - SH)
    1,20 standard cost per robe / 0,4 standard hours)*(760 hours - 800 hours)
    F

    H*(AR-SR)
    60 hours ($3.800 / 760 hours - $3,00 per hours)
    U

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