Contoh Soal ABC

SOAL 1
Nabors Company memproduksi 2 tipe tape recorder yaitu tipe Deluxe dan tipe Standar.
Berikut ini adalah data yang berkaitan dengan produk, aktivitas dan biaya aktivitas:

Unit, Biaya dan

Tipe Deluxe Tipe Standar Total
Ukuran Aktivitas (Driver)
Unit produced per year 5.000 50.000 55.000
Prime costs $39.000 $369.000 $408.000
Machine hours (MHs) 10.000 90.000 100.000
Production run 10 5 15

Biaya Aktivitas
Aktivitas
(Biaya Overhead)
Batch-level activities (driven by run):
Setup $ 60.000
Material handling 30.000
Unit-level activities (driven by MHs):
Power 50.000
Testing 40.000
Total overhead costs $180.000

Diminta:
1. Hitunglah tarif untuk setiap kelompok aktivitas (pool rate).
2. Dengan menggunakan tarif kelompok (pool rate), hitunglah total biaya produksi dan biaya
produksi per unit untuk kedua tipe tape recorder.

Jawab:
1. Tarif kelompok (pool rate):

Batch-Level Pool Unit-Level Pool

Setups $60.000 Power $50.000
Material handling $30.000 Testing $40.000
Total $90.000 Total $90.000
Runs : 15 Machine Hours : 100.000
Pool rate $ 6.000 Pool rate $ 0,90
Per run Per MH

2. Biaya total dan biaya per unit

Tipe Tipe
Deluxe Standar
Prime costs $ 39.000 $369.000
Overhead costs:
Batch-level pool activities:
($6.000 x 10) 60.000
($6.000 x 5) 30.000
Unit-level pool activities:
($0,90 x 10.000) 9.000
($0,90 x 90,000) 81.000
Total manufacturing costs $108.000 $480.000
Units produced 5.000 50.000
Unit cost (cost per unit) $ 21,60 $ 9,60
SOAL 2
SpongeBob Company produces two products, Shampoo and Soap, and uses a traditional costing
system in which all overhead is accumulated in a single cost pool and allocated based on direct
labor hours. SpongeBob’s management has decided to implement ABC, because a cost study has
revealed significant amount of overhead cost related to setup activity and design activity.

The number of setups and the number of design hours will be the activity drivers for the two new
cost pools, and direct labor hours will continue as the base for allocating all remaining
overhead (other activities)

Selected information for SpongeBob Company’s most recent year of operations is as follows:

Shampoo Soap Total

Units produced 200 16,000 16,200
Direct material cost:
Per unit $ 300 $ 10
Total $60,000 $160,000 $220,000
Direct labor:
Hours 2,800 27,200 30,000
Cost $28,000 $272,000 $300,000
Setups 45 45 90
Design hours 3,000 5,000 8,000

Overhead:
Setup related activities $ 135,000
Design related activities 240,000
Other 825,000
Total overhead $ 1,200,000

Required:
1. Calculate the total and unit costs reported for the two products by the existing costing system
(traditional costing system with single cost pool/rate).
2. Calculate the total and unit costs reported for the two products by the ABC system. Calculate
the activity rate first.
3. Calculate the differences of unit costs between traditional costing system and ABC system for
the two products.

Jawab:
1. Traditional System

Total Direct Labor Hours (DLH) = 30,000

Overhead Rate = Overhead Cost / DLH = $1,200,000 / 30,000 = $40 / hour

Overhead Cost assigned to product:

Product Overhead Rate Direct Labor Hours Overhead Cost
Shampoo $40 2,800 $ 112,000
Soap $40 27,200 $1,088,000

Total cost and unit cost:

Shampoo Soap
Direct material cost $ 60,000 $ 160,000
Direct labor cost $ 28,000 $ 272,000
Overhead cost $112,000 $1,088,000
Total Costs $200,000 $1,520,000
Units produced 200 16,000
Unit Cost $ 1,000 $ 95
2. ABC System

Activity Rate Computation:

Total Cost Activity Consumed Activity Rate
Activity
(1) (2) (3) = (1) : (2)
Setup related activities $135,000 90 $1,500
Design related activities $240,000 8,000 $ 30
Other $825,000 30,000 $ 27.5

Overhead Cost assigned to activity:

Shampoo
Rate Activity Consumed Activity Cost
Activity
(1) (2) (3) = (1) x (2)
Setup related activities $1,500 45 $67,500
Design related activities $ 30 3,000 $90,000
Other $ 27.5 2,800 $77,000
Total $234,500

Soap
Rate Activity Activity Cost
Activity
(1) Consumed (2) (3) = (1) x (2)
Setup related activities $1,500 45 $67,500
Design related activities $ 30 5,000 $150,000
Other $ 27.5 27.200 $748,000
Total $965,500

Cost assigned to product:

Total cost and unit cost:
Shampoo Soap
Direct material cost $ 60,000 $ 160,000
Direct labor cost $ 28,000 $ 272,000
Overhead cost $234,500 $ 965,500
Total Cost $322,500 $1,397,500
Units produced 200 16,000
Unit Cost $ 1,612.5 $ 87.34

3. Difference Between Traditional System and ABC System

Shampoo Soap
Traditional ABC Traditional ABC
Diference Difference
System System System System
Overhead Cost $112,000 $234,500 $122,500 $1,088,000 $ 965,500 ($122,500)
Total Cost $200,000 $322,500 $122,500 $1,520,000 $1,397,500 ($122,500)
Unit Cost $1,000 $1,612.5 $612.5 $95 $87.34 ($7.66)