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Kelompok 4
Nia Rahayu Niati Novia Lestari Leopard Mayumi Ilma Yacobus Runtuwene #1401124720
Group Task
Tugas Team 4
1.
After using ABC (Activity Based Costing), they have opportunity to articulate the issues of $115 per bed is oversimplified the divisions cost. So everyone can get better understanding of what it actually cost to house a particular type of inmate. Two cost driver in this case study are : 1. Bed facilities 2. Others resourcess facilities Blue Cross and Blue Shield of Montana :
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2.
Selesaikan tugas berikut ini menggunakan Excel. 5-18, 5-20, 5-31 (13th edition
Charles Horngren)
Jawaban: 1. DIRECT PROFESIONAL TIME Rate Per Number Hour of Hours Total 4=2x 2 3 3 7,50 0 360 1,76 0 SUPPORT SERVICES Rate 5 Total 6=4x5 Amount Billed to Client 7=4+6
CLIENT 1 SEATTLE DOMINION : Myron Wolfson Ann Brown John Anderson TOKYO ENTERPRISES : Myron Wolfson Ann Brown John Anderson
500 120 80
15 3 22
500 120 80
2 8 30
2. DIRECT PROFESIONAL TIME Rate Num Per ber of Hour Hours Total SUPPORT SERVICES Ra te Amount Billed to Total Client
CLIENT
1 SEATTLE DOMINION : Myron Wolfson Ann Brown John Anderson TOKYO ENTERPRISES : Myron Wolfson Ann Brown John Anderson
2 500 120 80
3 15 3 22
5 50 50 50
500 120 80
2 8 30
50 50 50
Kami lebih memilih cara yang pertama menggunakan professional labor cost jika dalam kasus diatas, karena support services yang didapat. 3.
Jawaban:
Rate per unit COST DRIVER ACTIVITY COST DRIVER Machining Machine Hours
RATE 375,000/(25,000+50,000) = 5 per machine hours 120,000/(50+50) = 1,200 per production run 105,000/(1,000+500) = 70 per inspection hour
Set up
Production Runs
Inspection
Inspection hours
1.
Overhead Cost per unit : MATHEMATICAL 5x 25,000 125,000 1,200 x 50 60,000 70 x 1,000 70,000 255,000 : 50,000 $ 5.1 FINANCIAL 5x 50,000 250,000 1,200 x 50 60,000 70 x 500 : $ 35,000 345,000 100,000 3.45
Machining Set Up Inspection Total Manufacturing Overhead Costs Divide by number of units Manufacturing Overhead cost per unit
2. Manufacturing Cost per unit : Direct materials Direct Manufacturing Labor MATHEMATICAL 150,000/5 0,000 3 50,000/50, 000 1 FINANCIAL 300,000/10 0,000 100,000/10 0,000 3 1
5.1 $ 9.10 $
3.45 7.45
Jawaban: 1.
TROPHIES Direct materials Forming Aseembly Packaging Total Direct Labor Forming Aseembly Packaging Total 2.75 0.75 1 4.5
3.25 1.75 1 6
Budgeted overhead rate = ( 22,680 + 34,510 + 42,580 ) = 99,770 = 0.57 per dollar of direct cost. 174,760 174,760 2. TROPHIES 2=1/5500 4.50 6.00 10.50 5.99 16.49 PLAQUES 4=3/7800 4.00 3.70 7.70 4.39 12.09 MEDALLION S 6=5/17000 1.50 1.85 3.35 1.91 5.26 TOTAL 7 81,460 93,322 174,782 99,625 274,407
Direct materials Direct Labor Total Direct Cost Allocated Overhead Total Cost