Kamis, September 15, 2016

Akmen Ch 2



Problem 2-52 Cost Identification and Analysis, Cost Assignment, Income Statement

1.      Bahan Baku Langsung:
      Majalah (5.000 x $0,40)                                              $ 2.000
      Brosur (10.000 x $0,08)                                                    800            $ 2.800
Tenaga Kerja Langsung:
      Majalah [(5.000/20) x $10]                                         $ 2.500
      Brosur [(10.000/100) x $10                                             1.000              3.500
Biaya Overhead:
      Biaya Sewa                                                                 $ 1.400
      Depresiasi [$40.000/20.0000) x 350]                                700
      Setup                                                                                 600
      Asuransi                                                                            140
      Tenaga Listrik                                                                   350               3.190
Harga Pokok Produksi                                                                              $ 9.490

2.      Bahan Baku Langsung                                                      $ 2.800
Tenaga Kerja Langsung                                                       3.500
      Total Biaya Utama                                                      $ 6.300
Majalah:
      Bahan Baku Langsung                                                $ 2.000
      Tenaga Kerja Langsung                                                 2.500
                  Total Biaya Utama (Majalah)                          $ 4.500
Brosur:
      Bahan Baku Langsung                                                $    800
      Tenaga Kerja Langsung                                                 1.000
                  Total Biaya Utama (Brosur)                            $ 1.800

3.      Total Biaya Konversi per Bulan:
      Tenaga Kerja Langsung                                              $ 3.500
      Overhead                                                                       3.190
                  Total                                                                $ 6.690
Majalah:
      Tenaga Kerja Langsung                                                                      $ 2.500
Biaya Overhead:
            Tenaga Listrik ($1 x 250)                                $    250
            Depresiasi ($2 x 250)                                            500
            Setup (2/3 x $600)                                                400
            Biaya Sewa dan Asuransi ($4,40 x 250 DLH)         1.100          2.250
                        Total                                                                            $ 4.750
Brosur:
Tenaga Kerja Langsung                                                                      $ 1.000
Biaya Overhead:
      Tenaga Listrik ($1 x 100)                                $    100
      Depresiasi ($2 x 100)                                            200
      Setup (1/3 x $600)                                                200
      Biaya Sewa dan Asuransi ($4,40 x 100 DLH)           440                         940
                  Total                                                                            $ 1.940
*DLH: Direct Labor Hours

4.      Penjualan [(5.000 x $1,80) + (10.000 x $0,45)]                            $ 13.500
Dikurangi Harga Pokok Produksi                                                      9.490
Laba Kotor                                                                                    $   4.010
Dikurangi Beban Operasi:
      Biaya Penjualan                                              $    500
      Biaya Administrasi                                            1.500                 2.000
Laba Sebelum Pajak                                                                      $   2.010

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