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  • Solusi Soal Latihan Standard Costing

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    yuanisa2
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    1. The document provides examples of standard costing calculations for two companies, PT. Barata and PT. My Bussiness. 2. For PT. Barata, variances are calculated for materials, labor, and overhead. Material purchase and usage variances are identified, as well as labor rate and efficiency variances and fixed and variable overhead variances. 3. For PT. My Bussiness, the same variances are calculated for materials, labor, and overhead as for PT. Barata. Material purchase and usage variances, labor rate and efficiency variances, and fixed and variable overhead variances are all identified.

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    SOLUSI SOAL LATIHAN STANDARD COSTING

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    1. The document provides examples of standard costing calculations for two companies, PT. Barata and PT. My Bussiness. 2. For PT. Barata, variances are calculated for materials, labor, and overhead. Material purchase and usage variances are identified, as well as labor rate and efficiency variances and fixed and variable overhead variances. 3. For PT. My Bussiness, the same variances are calculated for materials, labor, and overhead as for PT. Barata. Material purchase and usage variances, labor rate and efficiency variances, and fixed and variable overhead variances are all identified.

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    © All Rights Reserved
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    29 views5 pages

    Solusi Soal Latihan Standard Costing

    Uploaded by

    yuanisa2
    1. The document provides examples of standard costing calculations for two companies, PT. Barata and PT. My Bussiness. 2. For PT. Barata, variances are calculated for materials, labor, and overhead. Material purchase and usage variances are identified, as well as labor rate and efficiency variances and fixed and variable overhead variances. 3. For PT. My Bussiness, the same variances are calculated for materials, labor, and overhead as for PT. Barata. Material purchase and usage variances, labor rate and efficiency variances, and fixed and variable overhead variances are all identified.

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    © All Rights Reserved
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    of 5

    SOLUSI LATIHAN SOAL STANDARD COSTING

    1. PT.BARATA
    Diketahui:
    EU = 48.000 unit AQp = 220.000 meter
    SQ = 3,5 meter x 48.000 unit AQu = 175.200 meter
    168.000 meter APp = Rp.1.474.000.000/220.000 meter
    SP = Rp.8.000/meter Rp.6.700/meter
    SH = 3 jam x 48.000 unit AH = 136.800 jam kerja
    144.000 unit AR = Rp.513.000.000/136.800 jam kerja
    SR = Rp.6.000/jam Rp.3.750/jam kerja
    KN = 60.000 jam mesin Kact = 93.600 jam mesin
    FOH
    Kst = 2 x 48.000 unit act:
    96.000 unit Fixed = Rp.197.760.000
    Variabl
    Tv = Rp.8.000 e = Rp.376.320.000
    Tf = Rp.4.000

    a. Material variance
     MPV = (APp – SP) AQp
    = (Rp.6.700 – Rp.8.000) x 220.000 meter
    = (Rp.286.000.000) F
    Beli Material (AQp x SP) Rp.1.760.000.000
    Material purchase variance Rp.286.000.000
    Account payable (AQp x APp) Rp.1.474.000.000
     MUV = (AQu – SQ) SP
    = (175.200 meter – 168.000 meter) x Rp.8.000/meter
    = Rp.57.600.000 Uf
    Digunakan Work in process (SQ x SP) Rp.1.344.000.000
    Material usage variance Rp.57.600.000
    Material (AQu x SP) Rp.1.401.600.000
    Tutup selisih Material purchase variance Rp.286.000.000
    Material usage variance Rp.57.600.000
    Cost of goods sold* Rp.228.400.000
    b. Labor variance
     LRV = (AR – SR) AH
    = (Rp.3.750/jam kerja – Rp.6.000/jam) x 136.800 jam kerja
    = (Rp.307.800.000) F
     LEV = (AH – SH) SR
    = (136.800 jam kerja – 144.000 unit) x Rp.6.000/jam
    = (Rp.43.200.000) F
    Work in process (SH x SR) Rp.864.000.000
    Labor rate variance Rp.307.800.000
    Labor efficiency variance Rp.43.200.000
    Accrued payroll (AH x AR) Rp.513.000.000
    Labor rate variance Rp.307.800.000
    Labor efficiency variance Rp.43.200.000
    Cost of goods sold* Rp.351.000.000

    c. Overhead variance

    FOH Actual Budget FOH Applied

    Fixed
    Rp.197.760.000 Fixed Fixed
    Normal Capacity Standard Capacity
    x X
    Fixed Rate Fixed Rate
    Rp.240.000.000 Rp384.000.000

    FOSV VV
    (Rp.42.240.000) F (Rp.144.000.000) F

    Variable Variable
    Variable
    Rp.376.320.000
    Actual Capacity Standard Capacity
    X
    X
    Variable Rate
    Variable Rate Rp.748.800.000
    Rp768.000.000

    VOSV VEV
    (Rp.372.480.000) F (Rp.19.200.000) F
    Catat selisih FOH control* Rp.577.920.000
    Fixed overhead spending variance Rp.42.240.000
    Volume variance Rp.144.000.000
    Variable Overhead Spending Variance Rp.372.480.000
    Variable Overhead Efficiency Variance Rp.19.200.000
    Tutup selisih Fixed overhead spending variance Rp.42.240.000
    Volume variance Rp.144.000.000
    Variable Overhead Spending Variance Rp.372.480.000
    Variable Overhead Efficiency Variance Rp.19.200.000
    Cost of goods sold* Rp.577.920.000

    2. PT.MY BUSSINESS

    Diketahui:
    EU = 49.000 unit AQp = 210.000 unit
    SQ = 4 units x 49.000 units AQu = 146.000 unit
    196.000 units APp = Rp.3.500/unit
    SP = Rp.3.250/unit AH = 7.200 hours
    SH = 0.15 DLH x 49.000 unit AR = Rp.7.000/hour
    7.350 DLH Kact = Actual hour = 7.200 hours
    SR = Rp. Rp.8.000/hour FOH act:
    KN = 15.000 DLH Fixed = Rp.13.300.000
    Kst = 0.15 DLH x 49.000 unit Variable = Rp.33.200.000
    98.000 DLH
    Tv = Rp.4.000
    Tf = Rp.1.000

    a. Material variance
     MPV = (APp – SP) AQp
    = (Rp.3.500 – Rp.3.250) x 210.000
    = Rp.52.500.000 Uf

    Beli Material (AQp x SP) Rp.682.500.000


    Material purchase variance Rp.52.500.000
    Account payable (AQp x APp) Rp.735.000.000
     MUV = (AQu – SQ) SP
    = (146.000 – 196.000) x Rp.3.250
    = (Rp.162.500.000) F

    Digunakan Work in process (SQ x SP) Rp.637.000.000


    Material usage variance Rp.162.500.000
    Material (AQu x SP) Rp.474.500.000
    Tutup selisih Material usage variance Rp.162.500.000
    Material purchase variance Rp.52.500.000
    Cost of goods sold* Rp.110.000.000

    b. Labor variance
     LRV = (AR – SR) AH
    = (Rp.7.000 – Rp.8.000) x 7.200
    = (Rp.7.200.000) F
     LEV = (AH – SH) SR
    = (7.200 – 7.350) x Rp. Rp.8.000
    = (Rp.1.200.000 ) F

    Work in process (SH x SR) Rp.58.800.000


    Labor rate variance Rp.7.200.000
    Labor efficiency variance Rp.1.200.000
    Accrued payroll (AH x AR) Rp.50.400.000
    Labor rate variance Rp.7.200.000
    Labor efficiency variance Rp.1.200.000
    Cost of goods sold* Rp.8.400.000
    c. Overhead variance

    FOH Actual Budget FOH Applied

    Fixed Fixed Fixed


    Rp.13.300.000 Normal Capacity Standard Capacity
    x X
    Fixed Rate Fixed Rate
    Rp.15.000.000 Rp98.000.000

    FOSV VV
    (Rp.1.700.000) F (Rp.83.000.000) F

    Variable Variable Variable


    Rp.33.200.000 Actual Capacity Standard Capacity
    X X
    Variable Rate Variable Rate
    Rp.28.800.000 Rp392.000.000

    VOSV VEV
    Rp.4.400.000 Uf (Rp.363.200.000) F

    Catat selisih FOH control* Rp.443.500.000


    Variable Overhead Spending Variance Rp.4.400.000
    Fixed overhead spending variance Rp.1.700.000
    Volume variance Rp.83.000.000
    Variable Overhead Efficiency Variance Rp.363.200.000
    Tutup selisih Fixed overhead spending variance Rp.1.700.000
    Volume variance Rp.83.000.000
    Variable Overhead Efficiency Variance Rp.363.200.000
    Variable Overhead Spending Variance Rp.4.400.000
    Cost of goods sold* Rp.443.500.000

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