Senior Basic Deluxe

Direct - material cost Rp 25,000 Rp 60,000 Rp 135,000

Direct - labor cost Rp 14,546 Rp 3,762 Rp 6,772
Kilowatt hours 230,000 220,000 100,000
Engineering change notices 21 20 69

Material Handling Rp 15,400

Engineering 99,000
Power 11,000
Total indirect production cost Rp 125,400

Statement of cost pool

1. Particulars Total Cost Basis
Material handling Rp 15,400 Direct - material cost
Enginerring 99,000 Direct - labor cost
Power 11,000 Kilowatt hours

Statement of cost allocation

Particulars Senior
Material handling Rp 1,750.00
Enginerring Rp 57,418.42
Power Rp 4,600.00

2. Statement of cost pool

Particulars Total Cost Basis
Total indirect Production cost 125,400 Direct - material cost

Statement of cost allocation

Particulars Senior Basic
Total indirect Production cost Rp 14,250 Rp 34,200

3. In the given case, it has been required to state that undernder which method the cost allocation method
Requirement 1 provides more confidence because in requirement 2 only one cost pool that includes all i
Hence, requirement 1 is more confident as per the above method the conclusion made.
ement of cost pool
Number Of Basis Cost per number of basis
cost Rp 220,000 0.07
st Rp 25,080 3.95
550,000 0.02

location
Basic Deluxe
Rp 4,200.00 Rp 9,450.00
Rp 14,850.00 Rp 26,731.58
Rp 4,400.00 Rp 2,000.00

ement of cost pool

Number Of Basis Cost per number of basis
cost Rp 220,000 0.57

Deluxe
Rp 76,950

ch method the cost allocation method is more efficient.

2 only one cost pool that includes all indirect cost but in requirement 1 there are three cost pools, each represents a particular production
he conclusion made.
a particular production activity.