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  • Abduttawwab Afif M.I - 042111333124 - Tugas AKBI 6 TM 13

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    Anang F Rachman
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    This document compares the traditional and activity-based costing approaches to allocating overhead costs for the production of classic and modern lamps. Under the traditional approach, the overhead rate is calculated as total overhead divided by machine hours, resulting in unit costs of $6 for classic lamps and $5.50 for modern lamps. Using activity-based costing, overhead rates are calculated based on specific activities like equipment operation, material handling, and setup, resulting in unit costs of $5.50 for classic lamps and $7.50 for modern lamps.

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    Abduttawwab Afif M.i_042111333124_Tugas AKBI 6 TM 13

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    This document compares the traditional and activity-based costing approaches to allocating overhead costs for the production of classic and modern lamps. Under the traditional approach, the overhead rate is calculated as total overhead divided by machine hours, resulting in unit costs of $6 for classic lamps and $5.50 for modern lamps. Using activity-based costing, overhead rates are calculated based on specific activities like equipment operation, material handling, and setup, resulting in unit costs of $5.50 for classic lamps and $7.50 for modern lamps.

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    18 views2 pages

    Abduttawwab Afif M.I - 042111333124 - Tugas AKBI 6 TM 13

    Uploaded by

    Anang F Rachman
    This document compares the traditional and activity-based costing approaches to allocating overhead costs for the production of classic and modern lamps. Under the traditional approach, the overhead rate is calculated as total overhead divided by machine hours, resulting in unit costs of $6 for classic lamps and $5.50 for modern lamps. Using activity-based costing, overhead rates are calculated based on specific activities like equipment operation, material handling, and setup, resulting in unit costs of $5.50 for classic lamps and $7.50 for modern lamps.

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    © All Rights Reserved
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    of 2

    Nama : Abduttawwab Afif M.

    I
    NIM : 042111333124
    Kelas : O

    Kasus 6

    a. Pendekatan Tradisional
    Tarif FOH = Total FOH/Jam Mesin = (500.000+850.000+650.000)/125.000
    = 16.00
    Total Biaya
    Lampu Klasik Lampu Modern
    Direct Cost 800.000.00 150.000.00
    FOH
    Tarif FOH x Jam Mesin Aktual 1.600.000.00 400.000.00
    2.400.000.00 550.000.00
    Kos/Unit 6.00 5.50

    b. Pendekatan ABC
    Tarif FOH Pengoperasian Peralatan = Kos Pengoperasian/Jam Mesin = 500.000/125.000
    = 4.00
    Tarif FOH Material Handling = Kos Material Handling/Jmlh Material Handling = 850.000/300.000
    = 2.83
    Tarif FOH SetUp = Kos SetUp/Penyetelan = 650.000/150
    = 4.333.33
    Total Biaya
    Lampu Klasik Lampu Modern
    Direct Cost 800.000.00 150.000.00
    FOH
    FOH Pengoperasian Peralatan 400.000.00 100.000.00
    FOH Material Handling 566.666.67 283.333.33
    FOH SetUp 433.333.33 216.666.67
    2.200.000.00 750.000.00
    Kos/Unit 5.50 7.50

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