Nama : FADHLIYA FAUZIAH

NIM : 023165003
Kelas : Beasiswa Akuntansi 2016 (B204)
Tugas : Akuntansi Manajemen
Dosen : Mursid Setiadji, SE, AK, MM

EXERCISE 8 -22

1 Calculate the unit cost for each of these four cost

Manufacturing Cost Total Cost Unit Produced Unit Cost
Direct Materials $ 80,000.00 20,000 $ 4.00
Direct Labor $ 101,400.00 20,000 $ 5.07
Variable Overhead $ 15,600.00 20,000 $ 0.78
Fixed Overhead $ 54,600.00 20,000 $ 2.73

2 Calculate the cost of one unit of product under absorption costing

Direct Materials $ 4.00
Direct Labor $ 5.07
Variable Overhead $ 0.78
Fixed Overhead $ 2.73
Unit product cost $ 12.58

3 How many units are in ending inventory?

Units Ending Inventory = Unit Beginning Inventory + Unit Produced - Unit Sold
= 0 + 20000 - 18900 = 1100

4 Calculate the cost of ending iventory under absorption costing

Value of Unit = Unit Ending Inventory x Absorption Unit Produced Cost
= 11000 x 12,58 = $ 138,380.00
 EXERCISE 8 -23

Unit Cost
Unit Produced = 50000
Unit Sold = 47300
Direct Material = $ 123,000.00 $ 2.46
Direct labor = $ 93,000.00 $ 1.86
Variable overhead = $ 65,000.00 $ 1.30
Fixed overhead = $ 51,000.00

1 Calculate the cost of one unit of product under variable costing

Direct Materials $ 2.46
Direct Labor $ 1.86
Variable Overhead $ 1.30
Unit product cost $ 5.62

2 Calculate the cost of ending iventory under absorption costing

Unit Ending inventory = Unit Beginning inventory + unit produced - unit sold
= 2700

Value of unit = Unit ending inventory * Variable unit produced cost

= $ 15,174.00
1 Calculate the cost of one unit of product under absorption costing
Direct Materials $ 8.00
Direct Labor $ 4.00
Variable Overhead $ 1.50
Fixed Overhead $ 4.15
Unit product cost $ 17.65

2 Calculate the cost of unit of produck under variable costing

Direct Materials $ 8.00
Direct Labor $ 4.00
Variable Overhead $ 1.50
Unit product cost $ 13.50

3 How many units are in ending inventory?

Units Ending Inventory = Unit Beginning Inventory + Unit Produced - Unit Sold
= 5000 + 20000 - 23700 = 1300

4 Calculate the cost of ending iventory under absorption costing

Value of unit = Unit ending inventory * Absorption unit produced cost
= $ 22,945.00

5 Calculate the cost of ending iventory under variable costing

Value of unit = Unit ending inventory * Variable unit produced cost
= $ 17,550.00
 beginning inventory in unit 5000
unit produced 20000
unit sold 23700
costs per unit
direct material 8
direct labor 4
variable overhead 1.5
fixed overhead 4.15 83000
variable selling expense 3
fixed selling and administrative expense 24300
selling price 27

1. calculate operating income using absorption costing

direct material 8
direct labor 4
voh 1.5
foh 4.15
unit product cost 17.65

cogs = absorption unit product cost * unit sold

= 418305

prepare an income statement using absorption costing

Chacon Inc.
absorption-costing income statement

sales($27*23700) $ 639900
less: cost of goods sold -418305
gross margin 221595
less: selling and administrative expense
variable -71100
fixed -24300
operating income 126195

2. calculate operating income using variable costing

variable costing per unit :

direct material 8
direct labor 4
voh 1.5
unit produce cost 13.5

cost of good sold

variable unit produce 13.5
unit sold 23700
cost of good sold 319950

prepare an income statement using variable costing

chacon Inc.
variable-costing income statement

sales ($27 x 23700) 639900

less variable expenses :
variable cost of goods sold -319950
variable selling expenses -71100
contribution margin 248850
less fixed expenses :
fixed overhead -83000
fixed selling and adminstrative -24300
operating income 141550
 EXERCISE 8 -35

Variable costs per unit:

Direct Material $ 2.85
Direct Labor $ 1.92
Variable Overhead $ 1.60
Variable Selling $ 0.90
Fixed costs per year
Fix Overhead $ 180,000.00
Selling and Adm. Expense $ 96,000.00
Produksi 200000
Wooden pallats and sold 204300
Price/unit $ 9.00
Beginning Inventory 8200

a. COGS c.
Direct Material $ 2.85 Direct Material $ 2.85
Direct Labor $ 1.92 Direct Labor $ 1.92
Variable Overhead $ 1.60 Variable Overhead $ 1.60
Variable COGS $ 6.37 Variable COGS $ 6.37
Fix Overhead $ 0.90
COGS $ 7.27

Ending Inventory ###

2. Calculate absorption - costing operating income

Borques Company Borques Compa

Absorption-costing Operating Income Variable-costing Operat

Sales $ 1,838,700.00 Sales

COGS $ 1,485,261.00 Variable COGS
Gross Margin $ 353,439.00 Variable Selling Expense
Selling and Adm. Expense $ 96,000.00 Costributable Margin
Variable Selling $ 183,870.00 Fix Overhead
Operating Income $ 73,569.00 Fixed Sellng and Adm. Exp
Operating Income

d. If sold 196700

Borques Company
 Borques Company Variable-costing Oper
Absorption-costing Operating Income

Sales $ 1,770,300.00 Sales

COGS $ 1,430,009.00 Variable COGS
Gross Margin $ 340,291.00 Variable Selling Expense
Selling and Adm. Expense $ 96,000.00 Costributable Margin
Variable Selling $ 177,030.00 Fix Overhead
Operating Income $ 67,261.00 Fixed SellIng and Adm. Exp
Operating Income
 Borques Company
Variable-costing Operating Income

$ 1,838,700.00
Variable COGS $ 1,301,391.00
Variable Selling Expense $ 183,870.00
Costributable Margin $ 353,439.00
Fix Overhead $ 180,000.00
Fixed Sellng and Adm. Exp $ 96,000.00
Operating Income $ 77,439.00

Borques Company
 Variable-costing Operating Income

$ 1,770,300.00
Variable COGS $ 1,252,979.00
Variable Selling Expense $ 177,030.00
Costributable Margin $ 340,291.00
Fix Overhead $ 180,000.00
Fixed SellIng and Adm. Exp $ 96,000.00
Operating Income $ 64,291.00
 Problem 8 -37

1. Prepare segmented income statement. Separate direct and common fixed cost.
Alard Company
Segmented Income Statement

Blender Coffee Makers

Particulars Units Price / unit Total Units
Sales 65000 $ 24.00 $ 1,560,000.00 75000
Less: Variable Expenses 65000 $ 18.00 $ 1,170,000.00 75000
Contribution Margin 65000 $ 6.00 $ 390,000.00 75000
Less: Direct fixed expenses $ 184,000.00
Segment Margin $ 206,000.00
Less: Common fixed overhead expenses
Operating Income

2. What would be effect be on Alard's profit if the coffee maker line is dropped? The Blender line?
Profits will be decrease $7.500,00

3. What would the effect be on firm profits if an additional 10000 blenders could be produced and sold for $21
Profits will be increase $35.0000,00
($21,5 - $18)*10.000
ment

Coffee Makers
Total
Price / unit Total
$ 29.00 $ 2,175,000.00 $ 3,735,000.00
$ 27.00 $ 2,025,000.00 $ 3,195,000.00
$ 2.00 $ 150,000.00 $ 540,000.00
$ 142,500.00 $ 326,500.00
$ 7,500.00 $ 213,500.00
$ 13,500.00
$ 200,000.00

he Blender line?

be produced and sold for $21,50 on a spesial order? Existing sales would be unaffected by the spesial order
esial order
PRODUKSI 16000 unit
SALES 14750 unit
PRICE/UNIT $ 6.950 /unit
MANUFACTURING COST:
DIRECT MATERIALS $ 26,880
DIRECT LABOR $ 6,720
VARIABLE OVERHEAD $ 5,920
FIXED OVERHEAD $ 28,160
SELLING COMMISSION 8%
ALL FIXED ADMINISTRATIVE EXPENSE $ 37,890

1. Calculate the unit cost and the cost of ending inventory under apsorption costing.

DIRECT MATERIAL $ 1.68

DIRECT LABOR $ 0.42
VARIABLE OVERHEAD $ 0.37
FIXED OVERHEAD $ 1.76
UNIT COST $ 4.23

COST OF ENDING Unit Ending Inventory x

1250 x
$ 5,287.50

2. Calculate the unit cost and the cost of ending inventory under variable costing.

DIRECT MATERIAL $ 1.68

DIRECT LABOR $ 0.42
VARIABLE OVERHEAD $ 0.37
UNIT COST $ 2.47

COST OF ENDING Unit Ending Inventory x

1250 x
$ 3,087.50

3. What is the contribution margin per unit?

CONTRIBUTION MARGIN PER UNIT SALES

COGS
SELLING COMMISION
(8% X PRICE PER UNIT)

4. INCOME STATEMENT FOR AUGUST 2014 WICH ONE VARIABLE COSTING OR ABSORPTION COSTING
COST OF GOODS SOLD VARIABLE UNIT PRODUCT COST X
 $ 2.47 X

ZEITGEIST COMPANY
VARIABLE COSTING INCOME STATEMENT
SALES (14750 UNIT X $6,95)
LESS VARIABLE EXPENSE :
VARIABLE COST OF GOODS SOLD
SELLING COMMISION (8% X $102.512,50)
CONTRIBUTION MARGIN
LESS FIXED EXPENSE:
FIXED OVERHEAD
OPERATING INCOME
ption costing.

Variable Unit Product Cost

4.23
5,287.50

ble costing.

Variable Unit Product Cost

$ 2.47
3,087.50

$ 6.950
$ 2.47
$ 0.56

ING OR ABSORPTION COSTING

UNIT SOLD
 14750
$ 36,432.50

EMENT
$ 102,512.50

$ 36,432.50
$ 8,201.00
$ 57,879.00

$ 37,890.00
$ 19,989.00
 PROBLEM 8 - 39

1. .... If you were Kathy, how would you react to this information?
Scented Musical Regular Total
Sales 13000 19500 25000 57500
Less: Variable expenses 9100 15600 12500 37200
Contribution Margin 3900 3900 12500 20300
Less: Direct fixed expenses 4250 5750 3000 13000
Segment Margin -350 -1850 9500 7300
Less: Commond fixed expenses 7500 7500
Operating Income -200

Segment margin of Musical Line is a negative figure, thus it indicates that musical line segments are dragging down the fi
but the segment margin of scented line is positive, thus it is contributing positive value to the firm's operating income.
As Kathy, l think that if we will make the changes as per the Jim assumptions, then it could result the firm to turn the loss
Jim believes that by increasing advertising by $1,000 ($250 for the scented line and $750 for musical line), sales of those
i.e.; new sales of scented and musical line will be $13,000 and $19,500. And from the above computation, it can be deduc
Hence, as Kathy, I would go with Jim suggestions.
ments are dragging down the firm's profit,
the firm's operating income.
result the firm to turn the loss in operating income into profit.
or musical line), sales of those 2 lines would increase by 30 percent
e computation, it can be deduced that total operating income becomes positive