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
Official partners: Official Partners:
Official media partner: Official Media Partner:
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
1
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
2
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
3
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
4
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
5
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
6
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
7
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 =
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
8
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
9
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
10
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
11
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
12
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
13
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
14
Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI
= 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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
15
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
Download MOJAKOE dan SPA Mentoring di http://spa-feui.com
16