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  • Jawaban Tugas Akmen TM 6 - Dwitiara

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    Dwi Tiara Putri
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    This document discusses costing methods - traditional and ABC costing - for common and plain products. Under traditional costing, the cost per unit is $41.24 for common and $87.5 for plain. ABC costing assigns overhead costs based on activity rates. It calculates the cost per unit as $37.17 for common and $79.35 for plain, providing a more accurate allocation of overhead costs.

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    This document discusses costing methods - traditional and ABC costing - for common and plain products. Under traditional costing, the cost per unit is $41.24 for common and $87.5 for plain. ABC costing assigns overhead costs based on activity rates. It calculates the cost per unit as $37.17 for common and $79.35 for plain, providing a more accurate allocation of overhead costs.

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    © All Rights Reserved
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    4 views2 pages

    Jawaban Tugas Akmen TM 6 - Dwitiara

    Uploaded by

    Dwi Tiara Putri
    This document discusses costing methods - traditional and ABC costing - for common and plain products. Under traditional costing, the cost per unit is $41.24 for common and $87.5 for plain. ABC costing assigns overhead costs based on activity rates. It calculates the cost per unit as $37.17 for common and $79.35 for plain, providing a more accurate allocation of overhead costs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    Nama : Dwi Tiara Putri

    NIM : 11206000012

    Mata Kuliah : Akuntansi Manajemen (Tugas TM 6)

    Jawaban

    Metode Tradisional

    Tarif BOP = Total BOP


    Total jam TKL
    = $ 4.656.000 = $ 23,75
    196.000

     Common
    Direct material : $ 980.000
    Direct labor : $ 735.000
    Direct labor hours = tarif BOP x jam kerja lansung
    = $23,75 x 98.000 2.327.500
    Total biaya produksi $ 4.042.500

     Plain
    Direct material : $ 980.000
    Direct labor : $ 980.000
    Direct labor hours = tariff BOP x jam kerja langsung
    = $23,75 x 98.000 2.327.500
    Total biaya produksi $ 4.287.500

    Biaya per unit = total biaya produksi


    Unit biaya produksi
     Common = $ 4.042.000 = 41,24
    98.000
     Plain = $ 4.287.500 = 87,5
    49.000

    Metode ABC
    1) Tarif biaya produksi = biaya produksi = $ 800.000 = $ 10
    Total jam mesin 80
    2) Tarif mesin = biaya mesin = 720.000 = 30.000
    Total jam mesin 24
    3) Tarif pabrik = biaya pabrik = 3.136.000 = 16
    Total jam TKL 196.000
     Common
    Direct material $ 980.000
    Direct labor $ 735.000
    Biaya overhead = tarif BOP x aktivitas masing-masing
    Productions depart = $ 10 x 40 400
    Engineering depart = 30.000 x 12 360.000
    General factory = 16 x 98.000 1.568.000
    Total 3.643.400

     Plain
    Direct material $ 980.000
    Direct labor $ 980.000
    Biaya overhead = tarif BOP x aktivitas masing-masing
    Productions depart = $ 10 x 40 400
    Engineering depart = 30.000 x 12 360.000
    General factory = 16 x 98.000 1.568.000
    Total 3.888.400

    Biaya per unit


     Common = 3.643.400 = 37,17
    98.000
     Plain = 3.888.400 = 79,35
    49.000

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