Soal AMBL Asistensi no.

Overhead item Budgeted Cost Driver

material handling 349,600.00 number of parts
product scheduling 160,000.00 number of production orders
setup labor 216,000.00 number of production setups
automated machinery 1,750,000.00 machine-hours
finishing 619,500.00 direct labor hours
pack and ship 290,400.00 number of orders shipped
total OH 3,385,500.00

value quality luxury

units produced 15,000.00 5,000.00 500.00
price $ 650.00 $ 900.00 $ 1,200.00
direct materials cost per unit $ 80.00 $ 50.00 $ 110.00
direct labor cost per unit $ 12.00 $ 12.00 $ 12.00
number of parts per unit 30.00 50.00 120.00
direct labor-hours per unit 4.00 5.00 7.00
machine-hours per unit 3.00 7.00 15.00
production orders 50.00 70.00 200.00
production setups 20.00 50.00 50.00
orders shipped 1,000.00 2,000.00 300.00

soal 1. Tentukan biaya per set furnitur untuk masing-masing produk dengan perhitungan biaya tradisional

OH rate = total OH/direct labor hour

38.25

value quality luxury

DM per unit 80.00 50.00 110.00
DL per unit 12.00 12.00 12.00
OH per unit 153.02 191.27 267.78
cost per unit 245.02 253.27 389.78

soal 2. tentukan biaya per set furniture untuk masing-masing produk dengan perhitungan ABC

penentuan OH rate per aktivitas

OH cost budgeted cost Driver
material handling 349,600.00 number of parts
product scheduling 160,000.00 number of production orders
setup labor 216,000.00 number of production setups
automated machinery 1,750,000.00 machine-hours
finishing 619,500.00 direct labor hours
pack and ship 290,400.00 number of orders shipped
3,385,500.00

alokasi OH
Driver OH rate OH Allo
value quality
driver allocation driver
number of parts 0.46 450,000.00 207,000.00 250,000.00
number of production orders 500.00 50.00 25,000.00 70.00
number of production setups 1,800.00 20.00 36,000.00 50.00
machine-hours 20.00 45,000.00 900,000.00 35,000.00
direct labor hours 7.00 60,000.00 420,000.00 25,000.00
number of orders shipped 88.00 1,000.00 88,000.00 2,000.00
OH allocation 1,676,000.00
OH Allocation per unit 111.73

total cost per unit

value quality luxury
DM per unit 80.00 50.00 110.00
DL per unit 12.00 12.00 12.00
OH per unit 111.73 258.20 837.00
cost per unit 203.73 320.20 959.00

soal 3. adakah over/under costing?

OH Allocation value quality luxury total

Traditional Costing 153.02 191.27 267.78 612.07
Activity Based Costing 111.73 258.20 837.00 1,206.93
over under under

soal 4. strategi
1. sebaiknya PT marina menerapkan ABC sebagai dasar penentuan harga yang lebih akurat
2. setelah menerapkan ABC, diketahui bahwa selama ini produk quality dan luxury underapplied.
hal ini menyebabkan beban yang besar pada luxury line business terdistribusi pada lini bisnis lainnya
oleh sebab itu dengan menerapkan ABC, sebaiknya PT marina menaikkan harga jual lini luxury agar rasio margin dapat s

margin comparison value quality luxury

price $ 650.00 $ 900.00 $ 1,200.00
Per unit cost - Traditional Costing 245.02 253.27 389.78
gross margin 404.98 646.73 810.22

price $ 650.00 $ 900.00 $ 1,200.00

per unit cost - Activity Based Costing 203.73 320.20 959.00
gross margin 446.27 579.80 241.00
 value quality luxury
units produced 15,000.00 5,000.00 500.00 20,500.00
selling price total $ 9,750,000.00 $ 4,500,000.00 $ 600,000.00 14,850,000.00
direct materials cost total $ 1,200,000.00 $ 250,000.00 $ 55,000.00 1,505,000.00
direct labor cost total $ 180,000.00 $ 60,000.00 $ 6,000.00 246,000.00
number of parts total 450,000.00 250,000.00 60,000.00 760,000.00
direct labor-hours total 60,000.00 25,000.00 3,500.00 88,500.00
machine-hours total 45,000.00 35,000.00 7,500.00 87,500.00
production orders 50.00 70.00 200.00 320.00
production setups 20.00 50.00 50.00 120.00
orders shipped 1,000.00 2,000.00 300.00 3,300.00

driver amount OH rate

760,000.00 0.46
320.00 500.00
120.00 1,800.00
87,500.00 20.00
88,500.00 7.00
 3,300.00 88.00

OH Allocation
quality luxury
allocation driver allocation
115,000.00 60,000.00 27,600.00
35,000.00 200.00 100,000.00
90,000.00 50.00 90,000.00
700,000.00 7,500.00 150,000.00
175,000.00 3,500.00 24,500.00
176,000.00 300.00 26,400.00
1,291,000.00 418,500.00
258.20 837.00

agar rasio margin dapat sesuai harapan.