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Case - 2

1. The document provides information about two case studies. Case 1 provides data on factory overhead rates and unit costs for a company. Case 2 provides inventory data on raw materials for a manufacturing company. 2. Case 1 requires calculating early FOH rate, applied FOH, FOH variance, and unit cost. Case 2 requires calculating ending inventory and raw material usage using different costing methods. 3. Case 3 provides labor hours and wage rate data for employees of a manufacturing company. It requires calculating tax withholdings and journal entries for labor costs.

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70 views2 pages

Case - 2

1. The document provides information about two case studies. Case 1 provides data on factory overhead rates and unit costs for a company. Case 2 provides inventory data on raw materials for a manufacturing company. 2. Case 1 requires calculating early FOH rate, applied FOH, FOH variance, and unit cost. Case 2 requires calculating ending inventory and raw material usage using different costing methods. 3. Case 3 provides labor hours and wage rate data for employees of a manufacturing company. It requires calculating tax withholdings and journal entries for labor costs.

Uploaded by

Yoi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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CASE – 1:

VAN HALEN Ltd. is the company which wooden equipment business. In 2017, VAN HALEN Ltd. has wooden
order from America and use Normal Calculation Cost System. Available datas of 2017are :
Budgeted Actual
FOH Rp. 18.200.000 Rp. 19.500.000
Machine’s hour 72.000 71.000
Direct Labor’s hour 205.200 207.500
Unit production 3300 units
Primary cost Rp. 9.500.000

Required :
1. Please determine early FOH (Factory Overhead) rate !
2. Please calculate applied FOH for 2017 !
3. Please calculate the difference of FOH ( overapplied or underapplied ) !
4. Please calculate of unit cost !

CASE – 2 :
Warehouse Section of PT. SARILA calculates the raw materials used in production during June 2018. The following
are the raw material inventory data:

Tanggal Description Jumlah unit dan harga

01/06/2018 Beginning balance 650 unit @ Rp. 3.500


450 unit @ Rp. 3.700
300 unit @ Rp. 3.800

03/06/2018 sent 750 unit

09/06/2018 sent 450 unit

15/06/2018 receive 500 unit @ Rp. 3.900

17/06/2018 sent 550 unit

21/06/2018 receive 450 unit @ Rp. 4.000

25/06/2018 receive 400 unit @ Rp. 3.400

27/03/2018 sent 800 unit

Requested:
Calculate raw material that sent to the factory and ending balance of raw material using the method as belows :
a. Average Method, FIFO, LIFO
b. Market Prices and Standard Proce ( Note : standard price Rp. 3750/pcs, market price Rp., market price Rp. 3.875
/ pcs )
CASE – 1 :

MYLIFE Manufacturing has 4 employees, named : Ester, Michael, Anthony, Tommy and Nancy.
Based on presence card on December 2017, Salary Divison make salary list for December 2017.
The usage of employees presence hours are in this table below :

The usage of Sarah Linda Tommy Andy


presence hours
Order # 352 75 hours 82 hours 65 hours 103 hours
Order # 354 120 hours 115 hours 96 hours 104 hours
Order # 355 66 hours 70 hours 74 hours 88 hours
Preparation 8 hours 5 hours 4 hours 10 hours
Wages per hours $ 20 $ 22 $ 18 $ 15

Required :
1. Please calculate Distribution of Labor Hours with 25% Rate PPh !
2. Please make journals for Labor Cost on December 2017 !

CASE – 2 :

The following data of the Green Crown Company on the cost production in 2017 and 2018 are :

2017 2018
Production units 11,000 10,000
Sales units 10,000 11,000
Selling Price $ 9,000 9,000
Variable Cost/unit
- raw material $ 1,250 1,250
- direct labor $ 850 850
- factory overhead $ 575 575
- selling cost $ 550 550
Fixed Cost/year :
- factory overhead $ 1,100,000 1,100,000
- selling cost $ 800,000 800,000
- administration cost $ 600,000 600,000

Required :

Create an income statement for the year 2017 ( Variable Costing ) and the year 2018 with Full Costing
Method.

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