AMWAL FESTRA NARIZA ###

JEFFREY R. CHRISTIAN ###

DAFNE E. MELINDA ###
ELLYANOVA AFIFAH ###

No Activity Driver
1 Produce pens Machine hour/unit produced
2 Preparing & Mixing the Ink Setup hours
3 Prepare shipping documents Number of shipping document prepared
4 Monitor and maintaining a minimum supply of RM Number of material type
5 Scheduling or handling production runs Number of production run
6 Purchase materials Number of purchasing order
7 Preparing materials Number of production run
8 Maintaining records Number of product type
9 Inserting the ink into the pens Machine hour/unit produced
10 Releasing materials Number of production run
11 Improving the production processes Number of process improved
12 Performing a first item inspection Number of production run per batch
13 Packing and shipping pens Number of package shipped
14 Performing engineering changes for the product Number of design change
15 Clean out all remnants of the previous colour Setup time per run
16 Changing one color to another Setup time per run
17 Paying for the materials Number of invoice
18 Prepare Invoice Number of customer invoice
19 Collecting Payment from Customer Number of collection effort
20 Monitoring and maintaining a minimum supply of F/G Inventory Number of product type
21 Machine maintenance Maintenance hours
 Cost Object
Pen (Product)
Pen (Product)
Product
Raw material
Pen (Product)
Raw material
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Pen (Product)
Raw material
Product/Custome
Customer
Pen (Product)
Machine
Expense category Expense Cost Pool Scheduling production run Physical changeover/set up
Indirect labor 20,000 20,000 50%
Fringe benefits 16,000 8,000 80%
Computer system 10,000 10,000 0%
Machinery 8,000
Maintenance 4,000 14,000
Energy 2,000
Total

Indirect Cost Scheduling production run Physical changeover/set up

Indirect Labor 20,000 10,000.00 0,5 x 20000
Fringe benefits 8,000 4,000.00 0,5 x 8000
Computer System 10,000 8,000 0,8 x 10000
Machinery Maintenance 14,000 0
Total 52,000 22,000.00
Driver 150
Rate 146.67 22000 / 150

Blue Black Red

Sales 75,000 60,000 13,950
Direct Material 25,000 20,000 4,680
Direct Labor 10,000 8,000 1,800
dir lab/tot dir lab x fringe
Fringe Benefit-Direct Cost (10000/20000) x 8000 4,000 3,200 720
no prod run x rate
Scheduling Production Run 50 x 146,67 7,333 7,333 5,573
set up hour x no prod run x rate
Physical Changeover 4 x 50 x 21,29 4,258.56 1,064.64 4,854.75
Maintaining record 1 x rate maint record 1,200 1,200 1,200
 prod sales x mach hour x rate
Produce pen (50000 x 1 x 1,4) 7,000.00 5,600.00 1,260.00
Total sum dir mat - prod pen 58,792 46,398 20,088
Operating profit sales - tot (75000-58792) 16,208 13,602 (6,138)
ROS 16208/75000 21.61% 22.67% -44.00%
Physical changeover/set up Maintaining record Produce pen
40% 10% 0% Fixed cost
0% 20% 0%
0% 0% 100%

Physical changeover/set up Maintaining record Produce pen Total

8,000 0,4 x 20000 2,000 0,1 x 20000 - 20,000
3,200 0,4 x 8000 800 0,1 x 8000 8,000
0 2,000 0 10,000
0 0 14,000 14,000
11,200.00 4,800.00 14,000.00 52,000
526 4 10,000
21.29 1,200.00 1.40

Purple Total
1,650 150,600
550 50,230
200 20,000

80 8,000

1,760 22,000

1,022.05 11,200.00 inefisiensi

1,200.00 4,800
 140.00 14,000.00
4,952 130,230
(3,302) 20,370
-200.12% 13.53% Harus tetap apabila ada perubahan dengan yang dilakukan oleh perubaha
Expense category Expense Cost Pool Scheduling production run
Physical changeover/set up Maintaining record
Indirect labor 20,000 20,000 50% 40% 10%
Fringe benefits 16,000 8,000 80% 0% 20%
Computer system 10,000 10,000 0% 0% 0%
Machinery 8,000
Maintenance 4,000 14,000
Energy 2,000
Total

Indirect Cost Scheduling production run

Physical changeover/set up Maintaining record
Indirect Labor 20,000 10,000.00 8,000 2,000
Fringe benefits 8,000 4,000.00 3,200 800
Computer System 10,000 8,000 0 2,000
Machinery Maintenance 14,000 0 0 0
Total 52,000 22,000.00 11,200.00 4,800.00
Driver 150 526 4
Rate 146.67 21.29 1,200.00

Blue Black Red Purple Total

Sales 75,000 60,000 13,950 1,650 150,600
Direct Material 25,000 20,000 4,680 550 50,230
Direct Labor 10,000 8,000 1,800 200 20,000
Fringe Benefit-Direct Cost 4,000 3,200 720 80 8,000
Scheduling Production Run 7,333 7,333 5,573 1,760 22,000
Physical Changeover 4,258.56 1,064.64 4,854.75 1,022.05 11,200.00
Maintaining record 1,200 1,200 1,200 1,200.00 4,800
Produce pen 7,000.00 5,600.00 1,260.00 140.00 14,000.00
Total 58,792 46,398 20,088 4,952 130,230
Operating profit 16,208 13,602 (6,138) (3,302) 20,370
ROS 21.61% 22.67% -44.00% -200.12% 13.53%
 Produce pen
0% Fixed cost
0%
100%

Produce pen Total

- 20,000
8,000
0 10,000
14,000 14,000
14,000.00 52,000
10,000
1.40

inefisiensi

Harus tetap apabila ada perubahan dengan yang dilakukan oleh perubahan
Misalkan kapasitas orang yang melakukan set-up adalah 600 jam
Misalkan kapasitas praktikal mesin produksi adalah 12.000 jam
Tambahan asumsi untuk making product semua biaya dainggap committed

Physical
Scheduling Maintaining
Indirect Cost changeover/ Produce pen
production run record
set up
Indirect Labor 10,000 8,000 2,000 -
Fringe benefits 4,000 3,200 800
Computer System 8,000 - 2,000 -
Machinery Maintenance - - - 14,000
Total 22,000 11,200 4,800 14,000
Driver 150 600 4 12,000
Rate 146.67 18.67 1,200.00 1.17

Blue Black Red Purple

Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
Fringe Benefit-Direct Cost 4,000 3,200 720 80
Handling Production Run 7,333 7,333 5,573 1,760
Set up machine 3,733.33 933.33 2,389.33 896.00
Maintaining record 1,200 1,200 1,200 1,200
Produce pen 5,833 4,667 1,050 117
Idle capacity-orang setup
Idle capacity-mesin
Total 57,100 45,333 17,413 4,803
Operating profit 17,900 14,667 (3,463) (3,153)
ROS 23.87% 24.44% -24.82% -191.07%
Total

20,000
8,000
10,000
14,000
52,000

Total
150,600
50,230
20,000
8,000
22,000
7,952
4,800
11,667
3,248 (600-426) x 146.67
2,333.33 (12000-10000) x 1,17
130,230
20,370
13.53%
Misalkan kapasitas orang yang melakukan set-up adalah 600 jam
Misalkan kapasitas praktikal mesin produksi adalah 12.000 jam
Tambahan asumsi untuk making product semua biaya dainggap committed

Physical
Scheduling Maintaining
Indirect Cost changeover/ Produce pen
production run record
set up
Indirect Labor 10,000 8,000 2,000 -
Fringe benefits 4,000 3,200 800
Computer System 8,000 - 2,000 -
Machinery Maintenance - - - 14,000
Total 22,000 11,200 4,800 14,000
Driver 150 600 4 12,000
Rate 146.67 18.67 1,200.00 1.20

Blue Black Red Purple

Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
Fringe Benefit-Direct Cost 4,000 3,200 720 80
Handling Production Run 7,333 7,333 5,573 1,760
Set up machine 3,733.33 933.33 4,256.00 896.00
Maintaining record 1,200 1,200 1,200 1,200
Produce pen 4,800 4,800 1,080 120
Idle capacity-orang setup
Idle capacity-mesin
Total 56,067 45,467 19,309 4,806
Operating profit 18,933 14,533 (5,359) (3,156)
ROS 25.24% 24.22% -38.42% -191.27%
Total

20,000
8,000
10,000
14,000
52,000

Total
150,600
50,230
20,000
8,000
22,000
9,819
4,800
10,800 40000 x 0,1 x 1,2
1,381 (600-526) x 146.67
3,000.00
130,030
20,570
13.66%
Misalkan kapasitas orang yang melakukan set-up adalah 600 jam
Misalkan kapasitas praktikal mesin produksi adalah 12.000 jam
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produknya diperlukan waktu 1jam
untuk setiap run, dan kapasitas praktikal untuk melakukan aktivitas ini adalah 200 jam
Tambahan asumsi untuk making product semua biaya dainggap committed

Physical
Scheduling Maintaining
Indirect Cost changeover/ Produce pen
production run record
set up
Indirect Labor 10,000 8,000 2,000 -
Fringe benefits 4,000 3,200 800
Computer System 8,000 - 2,000 -
Machinery Maintenance - - - 14,000
Total 22,000 11,200 4,800 14,000
Driver 200 600 4 12,000
Rate 110.00 18.67 1,200.00 1.17

Blue Black Red Purple

Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
Fringe Benefit-Direct Cost 4,000 3,200 720 80
Scheduling Production Run 5,500 5,500 4,180 1,320
Physical Changeover 3,733.33 933.33 4,256.00 896.00
Maintaining record 1,200 1,200 1,200 1,200
Produce pen 5,833 4,667 1,050 117
Idle capacity-orang setup
Idle capacity-mesin
Idle capacity-handling production run
Total 55,267 43,500 17,886 4,363
Operating profit 19,733 16,500 (3,936) (2,713)
ROS 26.31% 27.50% -28.22% -164.40%
duknya diperlukan waktu 1jam

Total

20,000
8,000
10,000
14,000
52,000

Total
150,600
50,230
20,000
8,000
16,500
9,819
4,800
11,667
1,381 (600-526) x 146.67
2,333.33 (12000-10000) x 1,17
5,500.00 50 x 110
130,230
20,370
13.53%
Misalkan kapasitas orang yang melakukan set-up adalah 600 jam
Misalkan kapasitas praktikal mesin produksi adalah 12.000 jam
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produknya diperlukan waktu 1jam
untuk setiap run, dan kapasitas praktikal untuk melakukan aktivitas ini adalah 200 jam
Tambahan asumsi - machinery dan maintenance dianggap committed dan energy dianggap flexible

Physical
Scheduling Maintaining
Indirect Cost changeover/ Produce pen
production run record
set up
Indirect Labor 10,000 8,000 2,000 -
Fringe benefits 4,000 3,200 800
Computer System 8,000 - 2,000 -
Machinery 8,000
Maintenance 4,000
Energy - - - 2,000
Total 22,000 11,200 4,800 14,000
Driver 200 600 4 12,000
Rate 110.00 18.67 1,200.00 1.20

Blue Black Red Purple

Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
Fringe Benefit-Direct Cost 4,000 3,200 720 80
Scheduling Production Run 5,500 5,500 4,180 1,320
Physical Changeover 3,733.33 933.33 4,256.00 896.00
Maintaining record 1,200 1,200 1,200 1,200
Produce pen 6,000 4,800 1,080 120
Idle capacity-orang setup
Idle capacity-mesin
Idle capacity-handling production run
Total 55,433 43,633 17,916 4,366
Operating profit 19,567 16,367 (3,966) (2,716)
ROS 26.09% 27.28% -28.43% -164.61%
duknya diperlukan waktu 1jam

ianggap flexible

Total

20,000
8,000
10,000

14,000
52,000

Total
150,600
50,230
20,000
8,000
16,500
9,819
4,800
12,000
1,381.33 (600-526) x 146.67
2,000.00 (12000-10000) x 1
5,500.00 50 x 110
130,230
20,370
13.53%
Misalkan kapasitas orang yang melakukan set-up adalah 600 jam
Misalkan kapasitas praktikal mesin produksi adalah 12.000 jam
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produknya diperlukan waktu 1jam
untuk setiap run, dan kapasitas praktikal untuk melakukan aktivitas ini adalah 200 jam
Tambahan asumsi - machinery dan maintenance dianggap committed dan energy dianggap flexible

Physical
Scheduling Maintaining
Indirect Cost changeover/ Produce pen
production run record
set up
Indirect Labor 10,000 8,000 2,000 -
Fringe benefits 4,000 3,200 800
Computer System 8,000 - 2,000 -
Machinery 8,000
Maintenance 4,000
Energy - - - 2,000
Total 22,000 11,200 4,800 14,000
Driver 200 600 4 12,000
Rate 110.00 18.67 1,200.00 1.20

Blue Black Red Purple

Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
Fringe Benefit-Direct Cost 4,000 3,200 720 80
Scheduling Production Run 5,500 5,500 4,180 1,320
Physical Changeover 3,733.33 933.33 4,256.00 896.00
Maintaining record 1,200 1,200 1,200 1,200
Produce pen 4,800 4,800 1,080 120
Idle capacity-orang setup
Idle capacity-mesin
Idle capacity-handling production run
Total 54,233 43,633 17,916 4,366
Operating profit 20,767 16,367 (3,966) (2,716)
ROS 27.69% 27.28% -28.43% -164.61%
duknya diperlukan waktu 1jam

ianggap flexible

Total

20,000
8,000
10,000

14,000
52,000

Total
150,600
50,230
20,000
8,000
16,500
9,819
4,800
10,800
1,381.33
3,000.00 1000 dari fixed cost (12000-9000) x 1
5,500.00
130,030
20,570
13.66%
 Blue Black Red Purple
Sales 75,000 60,000 13,950 1,650
Direct Material 25,000 20,000 4,680 550
Direct Labor 10,000 8,000 1,800 200
FB
Scheduling Production Run
Physical Changeover
Machinary maintenance
Produce pen
Total
Operating profit
ROS