ELOK BAKONGSI SDN BHD

INCOME STATEMENT under ABSORPTION COSTING (full costing)

FOR THE YEAR ENDED 31 DEC 2012

SALES (8,000+ 62,000 - 5000) x 6,300 409,500,000

COGS (65,000 * Rp4,300) 279,500,000
Mat, Lab, Varb Variance 7,800,000 UF
Volume Variance (Favorable) (600,000) (Unit Produksi - Kapasitas normal )x tarif fixed FOH
Adjusted COGS 286,700,000
Gross Margin 122,800,000
Selling & Administrative Exp 22,450,000
Operating Income 100,350,000

ELOK BAKONGSI SDN BHD

INCOME STATEMENT under VARIABLE COSTING (Direct Costing)
FOR THE YEAR ENDED 31 DEC 2012

SALES (8,000+ 62,000 - 5000) x 6,300 409,500,000

COGS (65,000* Rp4000) 260,000,000
Mat, Lab, Varb Variance 7,800,000 UF
Adjusted COGS 267,800,000
Gross Contribution Margin 141,700,000
Variable Selling & Administrative Exp 9,750,000
Net Contribution Margin 131,950,000
Fixed Expenses
a. Budgeted FOH fixed 18,000,000 (unit kapasitas normal x tarif fixed OH)
b. Fixed Selling & adm expenses 12,700,000 30,700,000
Operating Income 101,250,000

REKONSILIASI OPERATING INCOME KE DUA METODE

OI under AC - OI under VC = (Unit produced - Unit Sold ) x Tarif fixed OH

Rp 100.350.000 - Rp 101,250,000 = (62000 - 65,000) x Rp 300
-900000 = -900000

unit produksi 40000

unit beginning inventory 5000
unit ending inventory 2000
unit sold ? 43000

Biaya produksi
Direct Material Rp80
Direct Labor Rp50
FOH variable Rp30
Foh Fixed Rp20 untuk kapasitas normal 45000 unit

Diketahui Laba Operasi berdasar Absorption Costing = Rp 100,000

Berapa laba operasi jika dg Varb Costing

selisih : (unit produced - unit sold ) * Tarif fixed = (40,000-43,000)*20

Rp60,000
Production ---> persediaan
lebih kecil dari turun, jadi COGS AC
penjualan akan lbh besar dari
VC shg Laba AC akan
lebih kecil dari laba
VC

OI under VC (Rp 100.000 + Rp 60.000) 160000

PT SEJAHTERA
INCOME STATEMENT under ABSORPTION COSTING (full costing)
FOR THE YEAR ENDED 31 DEC 2005

SALES (6,000+31,000-4000) X $75 2,475,000

COGS (33,000*$55) 1,815,000
Mat, Lab, Varb Variance -
Volume Variance (Favorable) (15,000) (Unit Produksi - Kapasitas normal )x tarif fixed FOH
Adjusted COGS 1,800,000
Gross Margin 675,000
Selling & Administrative Exp 186,000
Operating Income 489,000

PT SEJAHTERA
INCOME STATEMENT under VARIABLE COSTING (Direct Costing)
FOR THE YEAR ENDED 31 DEC 2012

SALES (6,000+31,000-4000) X $75 2,475,000

COGS (33,000*$40 ) 1,320,000
Mat, Lab, Varb Variance - UF
Adjusted COGS 1,320,000
Gross Contribution Margin 1,155,000
Variable Selling & Administrative Exp 66,000
Net Contribution Margin 1,089,000
Fixed Expenses
a. Budgeted FOH fixed 450,000 (unit kapasitas normal x tarif fixed OH)
b. Fixed Selling & adm expenses 120,000 570,000
440 519,000

REKONSILIASI OPERATING INCOME KE DUA METODE

OI under AC - OI under VC = (Unit produced - Unit Sold ) x Tarif fixed OH
$489,000 - $519,000 = (31,000 - 33,000) x $15
-30000 -30000
al )x tarif fixed FOH
al )x tarif fixed FOH