PERTEMUAN 1 Asst. Nabilah Alifah & M.

Teguh Pratikno

JAWABAN PERTEMUAN 1
JAWABAN SOAL 2

PT. GrabPhone
Sales Budget
Agustus, 2021
Unit sold* 3,100 units
Selling Price $ 20,000
Total Sales Budget $ 62,000,000
*(2,500+600)

PT. GrabPhone
Production Budget
Agustus, 2021
Unit sold 3,100 units
Ending Inventory* 1,175 units
Total needs 4,275 units
Beginning Inventory** (1,275 units)

Unit to be produced 3,000 units

*(20%x3,100) + (15%(3,100+600)) = 620+555= 1175
**(20%x2,500) + (25%x3,100) = 500+775= 1275

PT. GrabPhone
DM Purchase Budget
Agustus, 2021
Processor Camera
Unit to be produced 3000 units 3000 units
DM per unit 2 Processor/unit 1 Camera/unit
Production needs 6000 Processor 3000 Camera
DM Cost $ 650/Processor $ 500/Camera
Total DM cost budget $ 3,900,000 $ 1,500,000

PT. GrabPhone
DL Cost Budget
Agustus, 2021
Perakitan Pengemasan
Unit to be produced 3000 units 3000 units
Hour per unit 4 hours/unit 2 hour/unit
Total hour needed 12,000 hours 6,000 hours
Cost per hour $ 850/hour $ 600/hour
Total DL cost budget $ 10,200,000 $ 3,600,000

PT. GrabPhone
Overhead Budget
Agustus, 2021
Hours needed 18,000 hours
VOH rate $ 1,200/hours
21,600,000
Fixed OH 1,600,000
Total OH Budget $23,200,000
Asst. Akuntansi Manajemen – FEB Trisakti Page 1
PERTEMUAN 1 Asst. Nabilah Alifah & M. Teguh Pratikno

PT. GrabPhone
Ending Inventory Budget
Agustus, 2021
DM
Processor (2 units x $ 650) $ 1,300
Camera (1 units x $ 500) 500
DL
Perakitan (4 hours x $ 850) $ 3,400
Pengemasan (2 hours x $ 600) 1,200
OH
Variable (1,200 x 6h) 7,200
Fixed (1,600,000/18,000) x 6h 533.33
Unit Cost $14,133.33
Ending Inventory 1,175 units
Total Ending Inventory Budget $16,606,662.75

PT. GrabPhone
COGS Budget
Agustus, 2021
DM Used* 5,400,000
DL used** 13,800,000
OH 23,200,000
COGM 42,400,000
Beg. Finished Good*** 18,019,995.75
COGAS 60,419,995.75
End. Finished Goods (16,606,662.75)
COGS $43,813,333
*($3,900,000+$1,500,000)
**($10,200,000+$3,600,000)
***(1,275x$14,133.33)

Asst. Akuntansi Manajemen – FEB Trisakti Page 2