Soal: 1: Shaw Company

Month Receiving Orders

1
1.000
2
700
3
1.500
4
1.200
5
1.300
6
1.100
7
1.600
8
1.400
9
1.700
10
900

Receiving Cost
18.000
15.000
28.000
17.000
25.000
21.000
29.000
24.000
27.000
16.000

Receiving Activity
35.000
30.000
25.000
20.000
15.000
10.000
5.000
-

Receiving Cost

a.
b.

500

1.000

1.500

2.000

Yes, the realationship seems to be linear.

High-low method:
Variable receiving cost:
Fixed receiving cost:

(27.000-15.000)/(1.700-700)=
15.000 - 12x700=

Predicted cost for 1.475 receiving orders:

6.600 + 12x1.475 =
c.

12
6.600

24.300

Receiving cost for the quarter:

(3x6.600) + (12x4.650)=

75.600

Receiving cost for the year:

(12x6.600) + (12x18.000)=
Soal 2: Mendoza Company
1 Unit-level:
Batch-level:
Product-level:
Facility-level:

Machining
Material handling, setups, inspection, and receiving
Maintenance and engineering
None

2 Pool 1, consumption ratios (0,5:0,5)

Machining
90.000
Actvity driver
100.000 machine hours
Pool rate
0,90 per machine hours
Pool 2, consumption ratios (0,75:0,25)
Setups
96.000
Inspection
60.000

295.200

Total
Activity driver
Pool rate

156.000
80 setups
1.950 per setups

Pool 3, consumption ratios (0,33:0,67)

Material handling
120.000
Receiving
30.000
Total
150.000
Activity driver
6.000 material moves
Pool rate
25 per move
Pool 4, consumption ratios (0,67:0,33)
Engineering
100.000
Maintenance
80.000
Total
180.000
Activity driver
15.000 Engineering hours
Pool rate
12 per engineering hour
3 Computation of unit overhead costs:
Small
Unit-level activites:
Pool 1:
(0,9x50.000)
(0,9x50.000)
Batch-level activities
Pool 2:
(1.950x60)
(1.950x20)
Pool 3:
(25x2.000)
(25x4.000)
Product-level activities
Pool 4:
(12x10.000)
(12x5.000)
Total overhead costs
Unit produced
Overhead cost per unit

Large

45.000
45.000

117.000
39.000
50.000
100.000

120.000
332.000
100.000
3,32

60.000
244.000
200.000
1,22

Soal 3: PT Masprion
1
Plantwide rate = Total overhead cost/Total direct labor hours
= 484.000.000/44.000
=
11.000 per DLH
Unit cost:
Direct Materials
Direct Labor
2.000x1
2.000x3
Overhead
11.000x1
11.000x3
Cost per unit

Biasa
24.000

Khusus
32.000

2.000
6.000
11.000
37.000

33.000
71.000

2 Total cost
Direct Materials
24.000x20.000
32.000x8.000
Direct Labor
20.000 x 2.000
24.000 x 2.000
Overhead
Setup
8/32 x 272.000.000
24/32 x 272.000.000
Design
6/24 x 168.000.000
18/24 x 168.000.000
Others
20.000/44.000 x 44.000.000
24.000/44.000 x 44.000.000
Total overhead
Total Manufacturing cost
Unit produced
Unit cost

Biasa

Khusus

480.000.000
256.000.000
40.000.000
48.000.000

68.000.000
204.000.000
42.000.000
126.000.000
20.000.000
130.000.000
650.000.000
20.000
32.500

24.000.000
354.000.000
658.000.000
8.000
82.250

3 Dengan menggunakan ABC dapat dilihat bahwa

Unit cost setrika biasa lebih kecil 4.500, dan unit setrika khusus lebih tinggi 11.250.
Hal ini disebabkan karena perbedaan konsumsi aktivitas untuk masing-masing produk.
Pada absorption costing, pembagian overhead cost, terbagi rata pada DLH yang digunakan, padahal untuk
aktivitas setup dan design
mengkonsumsi overhead cost dengan porsi berbeda terhadap DLH.
Sedangkan pada ABC, overhead cost dialokasikan untuk masing2 aktivitas yang dilakukan,
sehingga perhitungan unit cost lebih akurat.