Jawaban Soal Nomor 1

PT PRIMA MANUFAKTUR
COST OF GOODS SOLD STATEMENT
NOVEMBER 2015
Direct Material :
Beginning Inventory
Add : Purchases (50.000.000 + 8.000.000)
Material Available
Less : Ending Inventory (58.000.000 - 41.000.000)
Direct Material Used
Direct Labor (34.000.000 - 2.500.000)
Factory Overhead
Indirect Labor
Factory Supplies
Depreciation of Buliding (5% x 156.000.000 x 1/12 x 4/5)
Depreciation of Factory Equipment (20% x 108.000.000 x 1/12 )
Utility (3/4 x 5.200.000)
Total Factory Overhead
Total Manufacturing costs Added
Add : Beginning Work In Process
Total Manufacturing costs
Less : Ending Work in Process (90.720.000 - 79.000.000)
Cost of Good Sold Manufactured
Add : Beginning Finished Good
Finished Good
Less : Ending Finished Good (104.000.000 - 87.000.000)
Cost of Good Sold

8.000.000
50.000.000
58.000.000
(17.000.000)
41.000.000
31.500.000
2.500.000
5.500.000
520.000
1.800.000
3.900.000
14.220.000
86.720.000
4.000.000
90.720.000
(11.720.000)
79.000.000
25.000.000
104.000.000
(17.000.000)
87.000.000

PT PRIMA MANUFAKTUR
INCOME STATEMENT
NOVEMBER 2015
Sales
Less : Cost of good sold
Gross Margin
Less : Operating Expense
Payroll Penjualan dan Administratif
Depreciation of Buliding (5% x 156.000.000 x 1/12 x 1/5)
Depreciation of Office Equipment (20% x 12.000.000 x 1/12)
Utility (1/4 x 5.200.000)
Total Operating Expense
Income Before Tax

Jawaban Soal Nomor 2B

1. Persamaan Mechine Hours
Y = 52,9x + 748,2
2. Persamaan Number of Packges
Y = 5,6x + 242,9
Yang terbaik "Number of Packges"
- Koefisien korelasi lebih besar
- Standar error lebih kecil

128.000.000
(87.000.000)
41.000.000
5.000.000
130.000
200.000
1.300.000
(6.630.000)
34.370.000

Jawaban Soal Nomor 2A

Bulan
Januari
Februari
Maret
April
Mei
Juni

Mechine
Hours

Kilowatthours

3.800
3.650
3.900
3.300
3.250
3.100

4.520.000
4.340.000
4.500.000
4.290.000
4.200.000
4.120.000

Total
Overhead Cost

Ket

138.000.000
136.800.000
139.200.000 High
136.800.000
126.000.000
120.000.000 Low

1. Fungsi Biaya
a. Pemicu Biaya Mechine Hours
(High Cost - Low Cost)
Variabel Rate =
(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. Kilowatt Hours
(High Cost - Low Cost)
(High Output - Low Output)
= (138.000.000 - 120.000.000)
(4.520.000 - 4.120.000)
= 18.000.000
400.000
=
45

Variabel Rate =

Fixed Cost = Total cost for high point - (Variabel Rate x High Output)
= 139.200.000 - (45x 4.500.000)
= (64.500.000)
Cost Formula = (45 x Kilowatt-Hours) - 64.500.000
2. Pemicu mana yang lebih mendekati Cost Rp 114.000.000
a. Pemicu Biaya Mechine Hours
Cost = 45.600.000 + (24.000 x Mechine Hours)
= 45.600.000 + (24.000 x 3000)
117.600.000
=
b. Kilowatt Hours
Cost = (45 x Kilowatt-Hours) - 64.500.000
= (45x 4.000.000) - 64.500.000
115.500.000
=
Yang lebih baik menggunakan kilowatt_hours karena hasilnya lebih mendekati dengan
actual costnya yaitu Rp114.000.000,00

Jawaban Soal Nomor 3

A. Varians Direct Material
AQ x AP
(Actual Quantity) x (Actual Price)
= 38.500x 1,72
= 66.620
66220
65450

AQ x SP
(Actual Quantity) x (Standart Price)
= 38.500x 1,7
= 65.450
770
770 Unfavorable
Price Variance

68000
-1780

SQ x SP
(Standar Quantity) x (Standar Price)
= (10 x 4.000) x 1,7
= 68.000
2.250 Favorable
Usage Variance

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
1.500 Unfavorable
Rate Variance

SH x SR
(Standar Hours) x (Standar Rate)
= (0,6 x 4.000) x 10
= 24.000
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
10.250 Unfavorable
Spending Variance

Variable FOH Rate x Actual Hour

= 2,5 x (0,6 x 4.000)
= 6.000
250 Unfavorable
Efficiency Variance

10.500 Unfavorable
Total Variance