Cost Pool/Activity Pool Standar Model Deluxe Model

Expected Quantity 30,000 15,000

Selling Price $ 370.00 $ 700.00
Prime Cost $ 4,500,000.00 $ 5,250,000.00
Machine Hours 37,500 37,500
Direct labor hours 75,000 75,000
Engineering support (hours) 13,500 31,500
Receiving (order processed) 3,000 4,500
Material handling (number of moves) 15,000 45,000
Purchasing (number of requisitions) 750 1,500
Maintenance (hours used) 6,000 24,000
Paying suppliers (invoices processed) 3,750 3,750
Setting Batch (number of set up) 60 540

Overhead activity cost:

- Maintenance $ 600,000.00 Unit level
- Engineering support $ 900,000.00 product level support, hour tidak selalu tergantung dgn unit produksi
- Material handling $ 1,200,000.00 batch
.- Setups $ 750,000.00 batch
- Purchasing $ 450,000.00 batch kalau kita bikin pr, n po, item yan gkita order pada 1 pr
-Receiving $ 300,000.00 batch
- Paying Supplier $ 300,000.00 batch
Total $ 4,500,000.00

Answer:

1. Calculate cost per unit for each product using DH+LH to assign all OH cost

Overhead activity cost:

- Maintenance $ 600,000.00
- Engineering support $ 900,000.00
- Material handling $ 1,200,000.00
.- Setups $ 750,000.00
- Purchasing $ 450,000.00
-Receiving $ 300,000.00
- Paying Supplier $ 300,000.00
Total $ 4,500,000.00

Direct Labor hour 150,000

Plantwide rate $ 30.00

Cost cost pe runit

Standar = rate x DLH Standar 2,250,000 75
Deluxe = rate x DLH Deluxe 2,250,000 150

2. Calculate activity rates and determine OH cost per unit

Overhead activity cost: Overhead Cost Driver Standar Model Deluxe Model Rate
- Maintenance $ 600,000.00 Maintenance (hours used) 6000 24000 $ 20.00
- Engineering support $ 900,000.00 Engineering support (hours) 13500 31500 $ 20.00
- Material handling $ 1,200,000.00 Material handling (number of 15000 45000 $ 20.00
.- Setups $ 750,000.00 Setting Batch (number of set 60 540 $ 1,250.00
- Purchasing $ 450,000.00 Purchasing (number of requisi 750 1500 $ 200.00
-Receiving $ 300,000.00 Receiving (order processed) 3000 4500 $ 40.00
- Paying Supplier $ 300,000.00 Paying suppliers (invoices pro 3750 3750 $ 40.00
Total $ 4,500,000.00

Standar Model Deluxe Model

Rate Activity Total Activity Total
Overhead activity cost:
- Maintenance 20 6000 $ 120,000.00 $ 24,000.00 $ 480,000.00
- Engineering support 20 13500 $ 270,000.00 $ 31,500.00 $ 630,000.00
- Material handling 20 15000 $ 300,000.00 $ 45,000.00 $ 900,000.00
.- Setups 1250 60 $ 75,000.00 $ 540.00 $ 675,000.00
- Purchasing 200 750 $ 150,000.00 $ 1,500.00 $ 300,000.00
-Receiving 40 3000 $ 120,000.00 $ 4,500.00 $ 180,000.00
- Paying Supplier 40 3750 $ 150,000.00 $ 3,750.00 $ 150,000.00
Total Cost per unit $ 1,185,000.00 $ 3,315,000.00
$ 39.50 $ 221.00
Prime Cost $ 4,500,000.00 $ 5,250,000.00

Quantity 30000 15000

Product Cost $ 5,685,039.50 $ 8,565,221.00

Product Cost per unit $ 189.50 $ 571.01

Standar Model Deluxe Model

Tradisional $ 2,250,000.00 $ 2,250,000.00
$ 75.00 $ 150.00
ABS $ 1,185,000.00 $ 3,315,000.00
$ 39.50 $ 221.00
Overcost undercost

yang lebih akurat adalah metode ABC karena :

1. OH dialokasikan dengan non unit level cost driver
2. metode ABC sudah menggunakan driver yang lebih dari satu dan biaya sudah dihitung berdasarkan alokasi activity pool
ung dgn unit produksi

gkita order pada 1 pr

 activity Cost of Activity Activity Driver Quantity
Lodging $ 2,850,000.00 Patient Days 22,500
Monitoring $ 2,100,000.00 Monitoring hours used 30,000
Feeding $ 450,000.00 patient days 22,500
Nursing Care $ 4,500,000.00 nursing hours 225,000
Total $ 9,900,000.00

The demand associated with patient severity are also provided:

Severity Patient days Monitoring hours Nursing Hours
High 7,500 15,000 135,000
Mediun 11,250 12,000 75,000
Low 3,750 3,000 15,000

1. compute daily rate per unit using patient days.

daily rate $ 440.00

2. compute activity rate using activity drives (combine Lodging anf feeding)

activity activity overheadCost Driver rate

Lodging + Feeding $ 3,300,000.00 22,500 $ 146.67
Monitoring $ 2,100,000.00 30,000 $ 70.00
Nursing Care $ 4,500,000.00 225,000 $ 20.00
$ 9,900,000.00

Severity Patient days rate Cost Monitoring horate Nursing Hours

High 7,500 $ 146.67 $ 1,100,000.00 15,000 $ 146.67 $ 2,200,000.00 135,000
Mediun 11,250 $ 70.00 $ 787,500.00 12,000 $ 70.00 $ 840,000.00 75,000
Low 3,750 $ 20.00 $ 75,000.00 3,000 $ 20.00 $ 60,000.00 15,000
Nursing Hours
$ 146.67 $ 19,800,000.00
$ 70.00 $ 5,250,000.00
$ 20.00 $ 300,000.00