2015

MOJAKOE MOdul JAwaban KOEliah Akuntansi Biaya UAS Semester Ganjil 2014/2015

@spafebui

SPA FEB UI

Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI. Download MOJAKOE dan SPA Mentoring di http://spa-feui.com

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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI

Download MOJAKOE dan SPA Mentoring di http://spa-feui.com

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JAWABAN UAS AB 2014/2015

PROBLEM 1 Part A Physical

15%

40%

100%

141.000

141.000

141.000

Normal Spoilage

9.660

10.535

9.870

Abnormal

2.340

1.465

2.130

9.500

9.500

9.500

Unit WIP

12500

Unit

started 150.000

during period 162.500 Completed

141.000

Spoilage Ending Inventory

15% 20%

40%

50%

70%

100%

9.500 units ending WIP (70%) 128.500 units completed (100%) 12.500 units begining WIP (80%) Part B a. Spesific job  material Cash/ AR

5.500.000


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI WIP control

5.500.000

b. Common job  material Cash/ AR

75.000.000

MOH control

75.000.000

Common job  immaterial Cash/ AR

75.000.000

Scrap revenue

75.000.000

c. Return to the storeroom Material control

75.000.000

MOH control

75.000.000

When the scrap is sold Cash/ AR

75.000.000

Material control

75.000.000

PROBLEM 2

60.500.000

Slicing dept 35% sliced

FG - sliced 137.500.000

Crushing dept 28%crushed

FG- crushed

300 ton 42.000.000

Pineapples

juicing dept FG- juiced

27% juice

Joint cost = 715.000.000 9.050.000 10% by-product

Animal feed

feed dept a. Weight sliced = 35% x 300.000 = 105.000 Weight crushed = 28% x 300.000 = 84.000 Weight juice = 25.23% x 300.000 = 75,701 Animal feed = 10% x 300.000 = 30.000


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI *Weight juice  X+7%X=27% X = good unit X = (27%: 1,07) = 25.23%

Sliced pineapple Final sales value Deduct cost

Crushed pineapple

Pineapple juice

total

756,000,000

554,400,000

272,523,364.49

1,582,923,364

60,500,000

137,500,000

42,000,000

240,000,000

695,500,000 52%

416,900,000 31%

230,523,364 17%

1,342,923,364 100%

382,728,094.24 52%(775.000.000- 229,416,739.74 (30.000X1200))

126,855,166.02

739,000,000

756,000,000

554,400,000

272,523,364

1,582,923,364

382,728,094.24

229,416,739.74

126,855,166.02

739,000,000.00

60,500,000

137,500,000

42,000,000

240,000,000

443,228,094.24

366,916,739.74

168,855,166.02

979,000,000.00

separable

NRV at split off Weighted joint cost allocated

Revenue COGS Joint cost Separable cost Production cost COGS

(443,228,094.24) (366,916,739.74) (168,855,166.02) (979,000,000.00)

Profit Profit margin

312,771,905.76 187,483,260.26 103,668,198.47 603,923,364.49 41.37% 33.82% 38.04% 38.15%

PROBLEM 3 PART A a. EOQ =

b. Number of order per year =


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI c. Reorder point = Lead time x number of unit sold

= 7 days x 10.000/365 days = 191,78 = 192 unit d. Safety stock = (12 days – 7 days) x 10.000/365 = 136,98 = 137 e. New reorder point =

PART B Backflush costing for three trigger point: a. Record DM purchase Material Inventory Control 546.000 AP Control

546.000

b. Record CC Incured CC Control

399.000

Various Account

399.000

c. Record cost of Good Finished Unit Completed FG Control

600.000

DM Control

520.000 (20.000x26)

DM allocated 380.000 (20.000x19) d. COGS

855.000 (20000 x (26+19)) FG Control

855.000

e. CC allocated 380.000 COGS

19.000 CC control

399.000


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PROBLEM 4 1. Allocation the support departments’ costs to the main department using the direct method

Support Departments Human

Information

Resources

System

Main Departments Total Corporate

Consumer

$ Cost Incurred

$ 145.400

$ 468.800

1.996.540

$ 979.720

$3.590.460

Alloc. of HR costs

(42/70, 28/70)

$

$

(145.400)

87.240

$ 58.160

Alloc. of Info Syst. costs (1.920/3.520, 1.600/3.520)

$ $

0

$ (468.800)

255.709

$ 213.091

$

0

$1.250.971

$ 3.590.460

$ $

0

$

0

2.339.489

2. Rank of percentage of service rendered to other support departments. Step 1: HR provides 23,077% of its service to information system: 21/(42 + 28 + 21) = 21/91 = 23,077% This 23,077% of $ 145.400 HR department costs is $ 33.554 Step 2: Information system provides 8,333% of its service to HR: 320/(1.920 + 1.600 + 320) = 320/3.840 = 8,333% This 8,333% of $ 468.800 Information system department costs is $ 39.067 Allocation the support departments’ costs to the main department using the step-down method


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI Support Departments

Cost Incurred

Human

Information

Resources

System

$ 145.400

$(145.400)

Main Departments Corporate

Consumer

$ 468.800

$ 1.996.540

$ 979.720

$ 33.554

$

67.108

$ 44.738

Total

$ 3.590.460

Alloc. of HR costs (21/91, 42/91, 28/91)

$ 502.354 Alloc. of Info Syst. costs (1.920/3.520, 1.600/3.520)

$

-

$(502.354)

$ 274.011

$ 228.343

$

$

-

$

$2.337.659

$1.252.801

$ 3.590.460

-

-

3. An alternative ranking is based on the dollar amount of services rendered to other support departments. Using numbers from requirement , this approach would use the following sequence: Step 1: Allocate Information System first ($ 39.065 provided to HR) Step 2: Allocate HR second ($ 33.554 provided to Information System)

PROBLEM 5 1. MOH allocated to: a) Scientific

=

unit produced per year of scientific

x total MOH

unit product per year of two products =

40.000 x (380.000 + 451.000) (40.000+500.000)

Total cost

=

$ 61.592,59259

=

$ 61.592,59259 + prime cost

=

$ 61.592,59259 + 200.000

=

$ 261.592,59259

Total cost/unit = =

= 40.000 x 831.500 540.000

$ 261.592,59259 / 40.000 $ 6,53981 = $ 6,54


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI b) Business

=

unit produced per year of business

x total MOH

unit product per year of two products =

500.000 x (380.000 + 451.000)

= 500.000 x 831.500

(40.000+500.000)

Total cost

=

$ 769.907, 4074

=

$ 769.907, 4074 + prime cost

=

$ 769.907, 4074 + 2.500.000

=

$ 3.269.907,4074

Total cost/unit =

=

540.000

$ 3.269.907,4074 / 500.000 $ 6,53981 = $ 6,54

2a. DEPARTMENT 1 MOH allocated to scientist = scientific machine hours dept 1 x MOH dept 1 Total machine hours dept 1 = 20.000 x380.000 340.000 = 22.352,94 = 22.353 MOH allocated to business = business machine hours dept 1 x MOH dept 1 Total machine hours dept 1 = 320.000 x380.000 340.000 = 357.647 DEPARTMENT 2 MOH allocated to scientist = scientific DLH dept 2 x MOH dept 2 Total DLH dept 2 = 15.000 x451.500 547.500 = 12.369,86301 = 12.370 MOH allocated to business = business DLH dept 2 x MOH dept 2 Total DLH dept 2 = 532.500 x 451.500 547.500 = 439.130


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI 

Cost for scientific Total MOH Scientific = 22.353 + 12.370 = 34.753 Total cost

= 34.753 + prime cost = 34.753 + 200.000 = 234.723

Total cost/unit

= 234.723 / 40.000 = 5,868 = 5,87



Cost for business Total MOH Scientific = 357.647 + 439.130 = 796.777 Total cost

= 796.777 + prime cost = 796.777 + 2.500.000 = 3.296.777

Total cost/unit

= 3.296.777/ 500.000 = 6,593 = 6,59

2b. DEPARTMENT 1 MOH allocated to scientist = scientific DLH dept 1 x MOH dept 1 Total DLH dept 1 = 40.000 x380.000 100.000 = 152.000 MOH allocated to business = business DLH dept 1 x MOH dept 1 Total DLH hours dept 1 = 60.000 x380.000 100.000 = 228.000 DEPARTMENT 2 MOH allocated to scientist = scientific MH dept 2 x MOH dept 2 Total MH dept 2


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI = 15.000 x451.500 75.000 = 90.300 MOH allocated to business = business MH dept 2 x MOH dept 2 Total MH dept 2 = 60.000 x 451.500 75.000 = 361.200 

Cost for scientific Total MOH Scientific = 152000+90300 = 242300 Total cost

= 242.300 + prime cost = 242.300 + 200.000 = 442.300

Total cost/unit

= 442.300 / 40.000 = 11,06



Cost for business Total MOH Scientific = 228.000+361.200 = 589.200 Total cost

= 589.200 + prime cost = 589.200 + 2.500.000 = 3.089.200

Total cost/unit

= 3.089.200 / 500.000 = 6,178

3. Scientific : 

Setup cost  machine hours = scientific MH x total setup cost Total MH = 35.000 x (100.000+125.000) 35.000+380.000 = 35.000 x 225.000 415.000


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= 18.976 

Inspection cost inspection hours = scientific IH x Total IC Total IH = 10.000 X (80.000+110.000) 1000+1500 = 76.000



Power  production cost

= scientific PR x total power Total PR = 40 x (110.000+100.000) 40+60 = 84.000



Maintenance  maintenance hours = scientific MH x Total maintenance Total MH = 800 x 206.500 800+3200 = 41.300

Total MOH scientific = 18.976 + 76.000 + 84.000 + 41.300 = 220.276 Total cost = 220.276 + 200.000 = 420.276 Total cost/unit = 420.276 / 40.000 = 10,5069

Business 

Set up cost  machine hours = Business MH x Total Setup cost Total MH = 380.000 X 225.000 415.000 = 206.024,09



Inspection cost  inspection hours = Business IH x total IC Total IH = 1.500 X 190.000 2.500 = 114.000



Power  Production runs = Business PR x Total Power


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Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI Total PR = 60 x 210.000 100 = 126.000 

Maintenance  maintenance hour = Business MH x Total maintenance Total MH = 3.200 x 206.500 4.000 = 165.200

Total MOH business = 206.024 + 114.000 +126.000 + 165.200 = 611.224 Total cost (MOH + prime cost) = 611.224 + 2.500.000 = 3.111.224 Total cost / unit = 3.111.224 / 500.000 = 6,22


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2015

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