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Jawapan Bab 10&bab 11
Jawapan Bab 10&bab 11
Belanjawan Belian
190950 345000
10000 100000
22500 37500
223450 482500
220775 398275
1 VBML
Vharga
Kecekapan BM belian/penggunaaan
Buruh Langsung
Vkadar
Kadar sebenar - Kadar std x jam pengunaan sebenar
Varians kecekapan
OH berubah
Kadar ovehed
kecekapan oh
33500 2.5
65000 unit
0.5 jam
33500 32500 jam
1000 2.5 2500 TM
BM VH
Hseb Hstd Penggunaan
6 5 7000
1 7000 TM
Vkecekapan
std harga std
7000 st 5
650 unit
10
7000 6500 5
500 0 5 2500 TM
BL
kadar
Kadar seb Kadar std Jam sebenar
17 19 4000
-2 -8000 M
kecekapan
Jam sebenar Jam std kadar std
4000 19
650 unit
5 jam std
3250 jam
-3250 19 -61750 TM
OH Berubah
Jadual Kutipan
30% 122850 185850 233100 226800 220500 242550 264600
70% 286650 433650 543900 529200 514500 565950
220500 236250
617400 514500
735000 236250
75000 80000
5.5 5.5
412500 440000
247500 264000
154000 165000
412500 264000