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    Harno Suntoko Tugas 2

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    harno suntoko

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    Harno Suntoko Tugas 2

    Uploaded by

    harno suntoko
    19 views5 pages

    Original Title

    HARNO SUNTOKO TUGAS 2 (46)

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    © © All Rights Reserved

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    Copyright:

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    Download as xlsx, pdf, or txt
    19 views5 pages

    Harno Suntoko Tugas 2

    Uploaded by

    harno suntoko

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    TUGAS 2 ( Mata Kul

    1. Menggunakan sistem penetapan harga produk dari coffee bean saat ini :
    a. Tentukan tingkat overhead yang telah ditentukan perusahaan menggunakan biaya tenaga kerja langsun
    b. Tentukan biaya produk dan harga jual penuh satu pon kopi Mona Loa dan satu pon kopi Malaysia.
    2. Kembangkan biaya produk baru, dengan menggunakan pendekatan penetapan biaya berdasarkan aktivita

    1.
    a. The Predetermined overhead rate is :
    Estimated overhead cost
    Estimated overhead driver
    Predetermined overhead rate

    b. Mona Loa Malaysian


    Direct materials $4.20 $3.20
    Direct labor $3.20 $0.30
    Overhead allocated $16.00 $1.50
    Full product cost $23.40 $5.00
    $7.02
    Markup $1.50
    ($23.40 x 0.30)
    Selling price $30.42 $6.50

    2.

    Budgeted Budgeted Activity


    Activity Cost Driver
    Activity Cost rate

    $500 per
    Purchase
    Purchasing 1.158 $579,000 purchase
    orders
    order

    $400 per
    Materials handling Setups 1,800 720,000
    setup

    $200 per
    Quality control Batches 720 144,000
    batch
    $10 per
    Roasting-
    Roasting 96,100 961,000 roasting
    hours
    hour
    $10 per
    Blending-
    Blending 33,600 336,000 blending
    hours
    hour
    $10 per
    Packaging-
    Packaging 26,000 260,000 packaging
    hours
    hour

    Total factory
    $3,000,000
    overhead cost

    Mona Loa Malaysian


    Direct materials $4.20 $3.20
    Direct labor $ 3.20 $0.30
    Overhead allocated $0.32 $3.96
    Full product cost $7.72 $7.46
    Markup $2.32 $2.34
    Selling price $10.04 $9.80

    The seling prices compare like this:


    Mona Loa Malaysian
    Selling price -
    Traditional costing $30.42 $6.50
    Selling price -
    Activity-based
    costing $10.04 $9.80
    TUGAS 2 ( Mata Kuliah Analisis Dan Estimasi Biaya )
    ini :
    nggunakan biaya tenaga kerja langsung sebagai penggerak biaya tunggal.
    a Loa dan satu pon kopi Malaysia.
    penetapan biaya berdasarkan aktivitas, untuk satu pon kopi Mona Loa dan satu pon kopi Malaysia.

    JAWABAN

    $3,000,000
    $600,000 direct labor cost
    500% of direct labor cost

    Allocated to 100,000 pounds Allocated to 2,000


    of Mona Loa pounds of Malaysian

    $2,000 $2,000
    (100,000 / 25,000 = 4 x
    $500)

    $12,000
    $4,800
    (10,000 / 100,000 = 10
    batches x 3 = 30 x $400)
    $2,000 $800

    $10,000 $200
    $5,000 $100

    $1,000 $20

    $32,000 $7,920
    ($0.32 per pound ($3.96 per pound)

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