mempasang-pasangkan:

1-K
2-G
3-A
4-F
5-I
6-H
7-J
8-C
9-B
10-E
11=D
1 Cost of service IDR 13,550,000
Direct Labor IDR 12,000,000
Overhead IDR 1,100,000 IDR 13,100,000
Direct Material Used IDR 450,000

2 Lebowski and Associates

Statement of cost of service sold
Direct material used IDR 450,000
direct labor IDR 12,000,000
overhead IDR 1,100,000
cost of services added IDR 13,550,000
beginning, design in process IDR 900,000
ending, design in process IDR (1,400,000)
cost of service sold IDR 13,050,000

3 biaya dominan yang muncul adalah biaya tenaga kerja, dikarenakan perusahaan tersebut bergerak
dibidang jasa dimana perusahaan tersebut banyak membutuhan tenaga dari tenaga kerja

4 Lebowski and Associate

Income Statement
sales IDR 18,330,000
cost of services sold IDR (13,050,000)
gross margin IDR 5,280,000
operational expense
administrative IDR 500,000
selling IDR 600,000 IDR (1,100,000)
Income IDR 4,180,000

5 terdapat 4 perbedaan antara jasa dan tangible produk

1. intangibility
2. perishability
3. inseparability
4. heterogeneity
1 Kimmelman Company
Statement of Cost of Goods Manufactured
For the Year Ended December 31,2008
Direct materials:
beginning inventory IDR 93,600
add: purchases IDR 675,000
materials available IDR 768,600
less:ending inventory IDR (133,600)
direct materials used
Direct Labor
Manufacturing overhead:
indirect labor IDR 80,000
rent IDR 84,000
supplies IDR 14,600
depreciation IDR 120,000
utilities IDR 23,912
total overhead costs
total manufacturing costs added
add: beginning work in process
total manufacturing costs
less:ending work in process
cost of goods manufactured

2 harga rata rata per unit =

cost of goods manufactured = IDR 1,353,602
jumlah produk yang di produksi= 5000
harga rata rata per unit = IDR 271

3 Kimmelman Company
Income Statement
For the Year Ended December 31,2008
sales IDR 3,120,000
less cost of good sold:
beggining finished goods inventory IDR 160,000
add:cost of goods manufactured IDR 1,353,602
cost of goods available for sale IDR 1,513,602
less: ending finished goods inventory IDR (228,200) IDR 1,285,402
gross margin IDR 1,834,598
less operating expenses:
salary, sales supervisor IDR 180,000
commisions, salesperson IDR 360,000
administrative expenses IDR 600,000 IDR 1,140,000
income before income taxes IDR 694,598
IDR 635,000
IDR 400,000

IDR 322,512
IDR 1,357,512
IDR 26,082
IDR 1,383,594
IDR (29,992)
IDR 1,353,602
1 rumus mixed cost = fc+(vc*q)
overhead= 2130 + 12(DLH) + 810(setup) + 26(purchases orders)

2 overhead cost:
fixed costs IDR 2,130
variabel cost :
direct labor hours IDR 10,200
number of setup IDR 40,500
number of purchases order IDR 3,120 IDR 53,820
Total Overhead Cost IDR 55,950

3 Overhead cost :
fix cost IDR 2,130
variabel cost:
direct labor hours IDR 10,200
number of setup IDR 20,250
number of purchases order IDR 3,120 IDR 33,570
total overhead cost IDR 35,700
sehingga menghemat biaya sebesar IDR 20,250
1 scattergraph
35000
bulan receiving orders receiving cost
1 1000 18000 30000
2 700 15000
3 1500 28000 25000
4 1200 17000
5 1300 25000 20000
6 1100 21000
15000
7 1600 29000
8 1400 24000 10000
9 1700 27000
10 900 16000 5000

0
600 800 1000

2 high low
cost order
high cost 27000 1700
low cost 15000 700
selisih 12000 1000

variabel cost = selisih cost/selisih order

variabel cost = 12

Tc = Fc+Vc
15000= FC + (700*12)
15000= FC + 8400
FC = 6600

formula cost = fc+(vc*q)

formula cost= IDR 24,300

3 cost formula (quarter) IDR 75,600

cost formula (year) IDR 295,200

4 cost formula = 3212 +(15,15+Q)

quarter= IDR 31,982
year= IDR 311,244
35000

30000

25000

20000
Column E
15000

10000

5000

0
600 800 1000 1200 1400 1600 1800
1 high low method
cost hours
high IDR 120,000 2000
low IDR 52,000 1200
selisih IDR 68,000 800

variabel cost = IDR 85

total cost = fc - vc
52000= fc - (85*1200)
fc= IDR (50,000)

2 month year cost hours

may 2008 $ 66,000 1600
june 2008 $ 76,500 1900
july 2008 $ 78,100 1950
august 2008 $ 73,180 1800
sept 2008 $ 69,500 1700
oct 2008 $ 64,250 1550
nov 2008 $ 52,000 1200
dec 2008 $ 66,000 1600
jan 2009 $ 110,000 1800
feb 2009 $ 86,485 1330
mar 2009 $ 105,022 1700
aapril 2009 $ 100,000 1600
may 2009 $ 120,000 2000
june 2009 $ 109,500 1790

SUMMARY OUTPUT (2008)

Regression Statistics
Multiple R 0.9999439512222
R Square 0.9998879055859
Adjusted R Squar 0.9998692231835
Standard Error 2.7122308027796
Observations 8

ANOVA
df SS MS F Significance F
Regression 1 393705.86282444 393705.9 53520.31 4.402E-13
Residual 6 44.137175565278 7.356196
Total 7 393750
 Coefficients Standard Error t Stat P-value Lower 95%Upper 95%
Intercept -288.2039712507 8.4863791353436 -33.96077 4.34E-08 -308.9694 -267.4385
X Variable 1 0.0286063676975 0.0001236526475 231.3446 4.402E-13 0.028304 0.028909

SUMMARY OUTPUT (2009)

Regression Statistics
Multiple R 0.99999954
R Square 0.99999909
Adjusted R Squ 0.99999886
Standard Error 0.24093929
Observations 6

ANOVA
df SS MS F Significance F
Regression 1 254933.101 254933 4391481 3.11E-13
Residual 4 0.23220696 0.058052
Total 5 254933.333

Coefficients Standard Error t Stat P-value Lower 95%Upper 95%

Intercept -399.10985 1.00808253 -395.91 2.44E-10 -401.909 -396.311
X Variable 1 0.01999131 9.5397E-06 2095.586 3.11E-13 0.019965 0.020018
Lower 95,0%Upper 95,0%
-308.9694 -267.438549571
0.028304 0.028908934826

Lower 95,0%Upper 95,0%

-401.909 -396.31096
0.019965 0.0200178