Tugas 1 Akuntansi

Manajerial
Kelompok 2
1. Usman Kuniyo (2102022019)
2. Ilham Arief (2102022007)
3. Putri Rahmalya (2102022013)
4. Ani Safitri (2102022002)
5. Fiki Amalia (2102022005)
Solution: 1. Cost of Good Manufactured (COGM)
Direct Material = Beginning Inventory + Purchase – Ending Inventory = 20.000 + 40.000 – 10.000 = $ 50.000
COGM = Direct Material + Direct Labor + Manufacturing Overhead + Beginning Inv WIP – Ending Inv WIP
= 50.000 + 800.000 + 100.000 + 60.000 – 100.000 = $ 910.000

2. Cost of Good Sold (COGS)

COGS = Beginning Inv Finish Good + COGM – Ending Inv Finish Good
= 300.000 + 910.000 - 280.000 = $ 930.000
3. Income Statement

Description % of Revenue

Revenue (700 x $2100) $ 1.470.000 100%

COGS (930.000) 63%

Gross Profit $ 540.000 37%

Administrative Expense (150.000) 10%

Selling Expense (60.000) 4%

Operating Profit $ 330.000 22%

4. The dominant cost in COGS is from COGM, which is Direct Labour amount to $800.000.
Nature of Service Company is providing services rather than selling product so the
dominant cost will be in Direct labour that provide the services to the client
Solution: 1. Cost of Good Manufactured (COGM)
Direct Material = 46.800 + 320.000 – 66.800 = $ 300.000
Manufacturing Overhead Cost = 40.000 + 42.000 + 60.000 + 11.900 = $ 153.900

COGM = 300.000 + 200.000 + 153.900 + 13.040 – 14.940 = $ 652.000

2. Per Unit Product Cost

Total Product Cost = Direct Material + Direct Labor + Mfg Overhead = 300.000 + 200.000 + 153.900 = $ 653.900

Per Unit Product Cost = Total Product Cost ÷ Unit Produced = $653.900 ÷ 4000 Unit = $ 163/unit

3. Income Statement
Total Unit Sold/Revenue = (4000 + 500 – 700) x $ 400= $ 1.520.000

COGS = 652.000 + 80.000 – 114.100 = $ 617.900

Description % of Revenue

Revenue $ 1.520.000 100%

COGS $ (617.900) 41%

Gross Profit $ 902.100 59%

Salary Sales Spv $ (90.000) 6%

Commission Sales Person $ (180.000) 12%

General Administration $ (300.000) 20%

Operating Profit $ 332.100 22%

Solution:

1. Internet Service $40/month will be classified as an expense on the income statement

because this expense will be Luisa’s fix cost every month under General & administration

2. Point 5 (Jason offered her a bit role to play in a movie for $100/12 hours) is an
Opportunity Cost. Because Luisa given up a chance to play a role in a movie and
chose her dog walking service

3. Luisa Charge her dog walking service $250/month per dog

Luisa’s Total Revenue/Month = $250/dog x 12 dog/month = $ 3000/month
Solution: 1 Direct Labor = Machine Operator + Other Direct Labor = 218.000 + 265.700 = $ 483.700
Manufacturing Overhead = Utilities + Rent + Eq. Depreciation + Mechanics Salaries + Tires & Fuel
= 24.000 + 24.000 + 198.000 + 50.000 + 418.600 = $ 714.600
Direct Material = Pipe = $ 1.401.340

(1) Cost of Laying Pipe (Production Cost) = Direct Labor + Direct Material + Manufacturing Overhead
= 483.700 + 1.401.340 + 714.600 = $ 2.599.640
Administrative Salary (Jack’s Salary) = $ 114.000 will be divided 50% as Cost of bidding/securing
Contract ($ 57.000) and the other 50% as Administrative Cost ($ 57.000)

(2) Cost of Securing Contract (Selling Cost) = Cost of Bidding + Advertising = 57.000 + 15.000 = $ 72.000

(3) Cost of General Administration = Administrative Cost + CPA fees + Supervisor Salaries
= 57.000 + 20.000 + 70.000 = $ 147.000

2 Significant Expenses Equipment Hours = Direct Material + Direct Labor

= 1.401.340 + 483.700 = $ 1.885.040

These Expenses directly affected the equipment hours utilization both need to be available
at the same time because Labor (Machine Operator, Other Direct Labor)
Can't work without Material (Pipe) and vice versa
Cost Per Equipment Hour = $ 1.885.040 ÷ 18.200 Hours= $ 103,57/Hour rounded up to $ 104/Hour