KUIS PERSIAPAN UJIAN MID SEMESTER GANJIL

Soal I
Shaw Company has gathered data on its overhead activities and associated costs for the past 10
months. Joseph Booth, a member of the controllers department, has convinced management that
overhead costs can be better estimated and controlled if the fixed and variable components of
each overhead activity are known. One such activity is receiving raw materials (unloading
incoming goods, counting goods, and inspecting goods), which he believes is driven by the
number of receiving orders. Ten months of data have been gathered for the receiving activity and
are as follows:
Month
Receiving Orders
Receiving Cost
1
1,000
$ 18,000
2
700
15,000
3
1,500
28,000
4
1,200
17,000
5
1,300
25,000
6
1,100
21,000
7
1,600
29,000
8
1,400
24,000
9
1,700
27,000
1
900
16,000
Required
1. Prepare a scattergraph based on the 10 months of data. Does the relationship appear to be
linear?
2. Using the high-low method, prepare a cost formula for the receiving activity. Using this
formula, what is the predicted cost of receiving for a month in which 1,475 receiving orders are
processed?
3. Prepare a cost formula for the receiving activity for a quarter. Based on this formula, what is
the predicted cost of receiving for a quarter in which 4,650 receiving orders are anticipated?
Prepare a cost formula for the receiving activity for a year.
Based on this formula, what is the predicted cost of receiving for a year in which 18,000
receiving orders are

1.

Scattergraph of Receiving Activity

35.000

Receiving Cost

30.000
25.000
20.000
15.000

Y-Values

10.000
5.000
0
0

500

1.000

1.500

Number of Receiving Orders

Yes, the relationship appears to be reasonably linear.

2.
Variable receiving cost
Fixed receiving cost

=
=

(27.000 -15.000)/(1.700 -700)

15000 - 12(700)

Predicted cost for 1.475 receiving orders :

Receiving cost
= 6.600 + 12(1.475)

3.
Receiving cost for the quarter

=
=
=

3(6.600) + 12(4.650)
19.800 + 55.800
$ 75.600

Receiving cost for the year

=
=
=

12(6600) + 12(18.000)
79.200 + 216.000
$ 295.200

= $ 12
= $ 6.600

= $ 24.300

2.000

Soal II
Mendoza Company has recently decided to convert from conventional product costing to an
activity-based system. The company produces two types of clocks: small and large. The clocks
are produced in batches. Information concerning these two products follows:

Quantity produced
Direct labor hours
Material handling (number of moves)
Engineering (hours)
Receiving (number of orders processed)
Setups
Maintenance (hours used)
Machining (machine hours)
Inspection (number of hours)

Small Clock
100,000
100,000
2,000
10,000
250
60
4,000
50,000
3,000

Large Clock
200,000
100,000
4,000
5,000
500
20
2,000
50,000
1,000

Additionally, the following overhead costs are reported for the activities associated with the two
products:
Material handling
$120,000
Maintenance equipment
80,000
Machining
90,000
Engineering
100,000
Receiving*
30,000
Setups
96,000
Inspection
60,000
*Materials are ordered and received each time a batch is produced
Required
1. Classify activities as unit-level, batch-level, product-level, and facility-level.
2. Reduce the rates by grouping all activities with identical consumption ratios into
homogeneous cost pools. Select an activity driver for each cost pool, and compute a pool rate.
3. Using the pool rates calculated in Requirement 2, assign all overhead costs to the two
products, and compute the overhead cost per unit for each.

1. Activity classification :
Unit-level
: Machining
Batch-level : Material handling, setups, inspection, and receiving
Product-level : Maintenance and engineering
Facility-level : None
2.
Pool 1, consumption ratios : (0.5, 0.5) :
Machining
$ 90,000
Activity driver
100,000
Pool rate
$
0,90 per Mhr
Pool 2, consumption ratios : (0.75, 0.25) :
Setups
$ 96,000
Inspection
60,000
Total
$156,000
Activity driver

80
Pool rate
$ 1,950 per setup
Pool 3, consumption ratios : (0.33, 0.67)
Material handling
$120,000
Receiving
30,000
Total
$150,000
Activity driver
6,000
Pool rate
$
25 per move
Pool 4, consumption ratios : (0.67, 0.33)
Enginering
$100,000
Maintenance
80,000
Total
$180,000
Activity driver
6,000
Pool rate
$
30 per maintenance hour

3.
Computation of unit overhead costs :
Small Clock
Unit-level activities :
Pool 1 :
$0,90 x 50.000
$0,90 x 50.000

$ 45.000
$ 45.000

Batch-level activities :
Pool 2 :
$1.950 x 60
$1.950 x 20

117.000
39.000

Pool 3 :
$25 x 2.000
$25 x 4.000
Product-level activities :
Pool 4 :
$30 x 4.000
$30 x 2.000
Total overhead costs
Unit produced
Overhead cost per unit

Large Clock

50.000
100.000

120.000
$

332.000
100.000
3,32

60.000
$ 244.000
200.000
$
1,22

PT Masprion memproduksi dua setrika listrik tipe biasa dan tipe khusus. Sebelumnya PT
Masprion menggunakan absorption costing dan mengalokasikan biaya overhead berdasar direct
labor hours. PT Masprion mencoba beralih ke activity based costing, dengan menetapkan tiga
aktivitas yaitu setup, desain dan lainnya. Jumlah setup dan jumlah jam perubahan desain menjadi
activity driver untuk cost pool yang baru dan direct labor hours tetap digunakan untuk dasar
pengalokasian aktivitas lainnya.
Informasi terkait perusahaan pada tahun berjalan adalah sebagai berikut:

Jumlah diproduksi
Direct material cost
Per unit
Direct labor
Hours per Unit
Total hours
Tarif Per Jam DLH
Overhead Costs:
Untuk aktivitas Setup
Untuk aktivitas Desain
Untuk aktivitas Lain-lain
Jumlah setup
Jumlah perubahan desain

Biasa
20.000

Khusus
8.000

Rp 24.000

Rp 32.000

1
20.000
Rp 2.000

3
24.000
Rp 2.000

8
6

272.000.000
168.000.000
44.000.000
24
18

Diminta:
1. Susunlah ikhtisar income statement untuk menentukan unit cost berdasarkan absorption
costing
2. Susunlah ikhtisar income statement untuk menentukan unit cost berdasarkan activity based
costing
3. Jelaskan mengapa terjadi perbedaan cost produk setrika tipe biasa dan khusus (dalam bentuk
hitungan lebih baik)?

1. Unit cost berdasarkan absortion costing

Alokasikan biaya overhead berdasarkan direct labor hour
Overhead cost per jam

Rp 272.000.000 + 168.000.000 + 44.000.000

44.000 jam
=
Rp484.000.000
44.000 jam
= 11.000 per jam

PT. MASPRION
UNIT COST using Absortion Costing
Cost
Direct Material per unit
Direct Labor per unit
Overhead per unit

Biasa

Rp 24.000
(1 jam x Rp 2.000) =
Rp 2.000
(11.000 x 20.000 jam)/20.000 unit =
Rp 11.000

Unit Cost

2. Unit Cost berdasarkan Activity Based Costing

Pools
Drivers
Setup
Jumlah Setup
Desain
Jumlah jam perubahan desain
Lain-lain
Direct Labor Hours

Rp 37.000

Khusus

Rp 32.000
(3 jam x Rp 2.000) =
Rp 6.000
(11.000 x 24.000 jam)/8.000 unit =
Rp 33.000
Rp 71.000

Pool Rate
272.000.000/32 = Rp 8.500.000/setup
168.000.000/24 = Rp 7.000.000 / jam
44.000.000/44.000 = Rp 1.000/jam

Cost
Direct Material per unit
Direct Labor per unit
Overhead per unit
Setup :
Rp 8.500.000 x 8
Rp 8.500.000 x 24
Desain
Rp 7.000.000 x 6
Rp 7.000.000 x 18
Lain-lain
Rp 1.000 x 20.000
Rp 1.000 x 24.000
Total Overhead
Unit
Overhead per unit
Unit Cost

PT. MASPRION
Unit Cost using Activity Based Costing
Biasa
Rp24.000
Rp2.000

Khusus
Rp32.000
Rp6.000

Rp68.000.000
Rp204.000.000
Rp42.000.000
Rp126.000.000
Rp20.000.000
Rp24.000.000
Rp354.000.000
8.000

Rp180.000.000
20.000
Rp6.500
Rp32.500

Rp44.250
Rp82.250