Month Electricity Cost Direct Labor Hour

January $640 34,000

February 620 30,000
March 620 34,000
April 590 39,000
May 500 42,000
June 530 32,000
July 500 26,000
August 500 26,000
September 530 31,000
October 550 35,000
November 580 43,000
December 680 48,000
Total $6,480 420,000
Montly Average $570 35,000

Cost Activity Level

High (December) $680 48,000
Low (July or August) 500 26,000
$180 22,000

Maka
Variable Rate-nya : 180/8,000 hour = $ 0,0225 per direct labour hour

High Low
Total Cost $680 $500
Variable Cost* (rounded) 393 213
Fixed Cost $287 $287
Direct labor hours x $ 0,00818
 Month Electricity Cost Direct Labor Hour
January 240.000,00 10,000
February 300,000,00 15,000
March 210,000,00 10,000
April 250,000,00 25,000
May 230,000,00 23,500
June 245,000,00 30,000
July 280,000,00 26,000
August 260,000,00 12,500
September 300,000,00 25,000
October 350,000,00 35,000
November 260,000,00 28,500
December 250,000,00 12,000
Total $3,175,000 252,500
Montly Average $264,583,333 21,041,666

Cost
High (December) 350,000,00 35,000
Low (July or August) 210.000,00 10,000
$140,000 25,000

5,6

High Low
Total Cost $350,000 $210,000
Variable Cost* (round 196000 56000
Fixed Cost $154,000
 X Y
Jam Tenaga $800
Bulan Biaya Listrik
Kerja Langsung
$700
Januari 34,000 $ 640
Februari 30,000 $ 620 $600
Maret 34,000 $ 620
$500
April 39,000 $ 590
Mei 42,000 $ 500 $400
Juni 32,000 $ 530
$300
Juli 26,000 $ 500
Agustus 26,000 $ 500 $200
September 31,000 $ 530
$100
Oktober 35,000 $ 550
November 43,000 $ 580 $-
Desember 48,000 $ 680 20,000 25,000 30,000 35,000 40,000 45,000 50,000
Total 420,000 $ 6,840
Rata-rata per
35,000 $ 570
bulan

Rata-rata biaya bulanan - Elemen tetap = Rata-rata bulanan elemen variabel dari biaya

Rata-rata bulanan elemen variabel dari biaya

= Biaya variabel per jam tenaga kerja langsung
Rata-rata bulanan jam tenaga kerja langsung

$ 130
= 0.0037143 per jam tenaga kerja langsung
35,000
 Chart Title
$800

$700
Column C
Linear (Column C) $600

$500

$400

$300

$200
,000 40,000 45,000 50,000
$100

$-
20,000 25,000 30,000 35,000 40,000 45,0

$ 130

m tenaga kerja langsung

Chart Title

35,000 40,000 45,000 50,000

 𝑦_1 ( 𝑦_1 − 𝑦 ̅ 𝑥_ ( 𝑥_1 − 𝑥 ̅ (𝑥_1 − 𝑥
) 1 ) ̅) ^2
Selisih dari
Selisih dari
rata-rata
Biaya rata-rata Jam Tenaga
Bulan 𝑦_1 biaya dikuadratkan
Listrik biaya Kerja Langsung
(35.000
($570)
jam)
Januari $ 640 $70 34,000 - 1,000 1,000,000
Februari $ 620 $50 30,000 - 5,000 25,000,000
Maret $ 620 $50 34,000 - 1,000 1,000,000
April $ 590 $20 39,000 4,000 16,000,000
Mei $ 500 -$70 42,000 7,000 49,000,000
Juni $ 530 -$40 32,000 - 3,000 9,000,000
Juli $ 500 -$70 26,000 - 9,000 81,000,000
Agustus $ 500 -$70 26,000 - 9,000 81,000,000
September $ 530 -$40 31,000 - 4,000 16,000,000
Oktober $ 550 -$20 35,000 0 0
November $ 580 $10 43,000 8,000 64,000,000
Desember $ 680 $110 48,000 13,000 169,000,000
Total $ 6,840 $0 420,000 0 512,000,000

Tarif variabel untuk biaya listrik (b) total kolom G $2.270.000

=
total kolom F 512.000.000
= $0,0044 per jam tenaga kerja langsung

hitung biaya tetap (a) 𝑦 ̅ = a + b𝑥 ̅

$570 = a + ($ 0,0044)(35.000)
$570 = a + $154
a = $416 elemen tetap biaya listrik per bulan
 ( 𝑥_1 − 𝑥 ̅ ) (𝑦_1 − 𝑦
( 𝑦_1 − 𝑦 )̅ ̅) ^2

(2)
(4) x (2)
dikuadratkan

- 70,000 4,900 Langkah-langkah

- 250,000 2,500 1. isi kolom B dan D
- 50,000 2,500 2. isi kolom C dan E
80,000 400 3. isi kolam F G H
- 490,000 4,900 4. mencari (b)
120,000 1,600 5. mencari (a)
630,000 4,900
630,000 4,900
160,000 1,600
- 400
80,000 100
1,430,000 12,100
2,270,000 40,800

044 per jam tenaga kerja langsung