PILIHAN GANDA

THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 1 THROUGH 4:

Siomay Bakar company purchases trees from Pohon Makmur company and processes them
up to the splitoff point where two products (books and chairs) are obtained. The products are
then sold to an independent company that markets and distributes them to retail outlets. The
following information was collected for the month of November:
Trees processed:

1253 trees (yield is 550,000 sheets of paper and 330,000 pencil

casings and no scrap)

Production:

books
chairs

550,000
330,000

Sales:

paper
chairs

490,000 at Rp 5.000 per book

300,000 at Rp 10.000 per chair

The cost of purchasing 1253 trees and processing them up to the splitoff point to yield
550,000 books and 330,000 chairs is Rp 150.000.000
Siomay Bakars accounting department reported no beginning inventories and an
ending inventory of 15,000 books.
1. What is the sales value at the splitoff point for book?
A. Rp 2.450.000.000
B. Rp 300.000.000
C. Rp 4.950.000.000
D. Rp 2.750.000.000
Answer : D
How to : 550,000 x Rp 5000 = 2.750.000.000
Difficulty : Easy
2.

What is the sales value at the splitoff point of chair?

A. Rp 3.000.000.000
B. Rp 300.000.000
C. Rp 6.300.000.000
D. Rp 3.300.000.000
Answer : D
How to : 330,000 x Rp 10.000 = Rp 3.300.000.000
Difficulty : Easy

3.

If the sales value at splitoff method is used, what are the approximate joint costs
assigned to ending inventory for book?
A. Rp 1.859.318
B. Rp 2.859.318
C. Rp 3.315.520
D. Rp 4.500.000
Answer : A
How to :
2.750.000.000 / (2.750.000.000+3.300.000.000) = 45,45%
45,45% x 150.000.000 x 15,000 / 550,000 = 1.859.318
Difficulty : Medium

4. If the sales value at splitoff method is used, what is the approximate production cost
for each chair?
A. Rp 157
B. Rp 247
C. Rp 395
D. Rp 493
Answer : B
How to :
3.300.000.000 / (2.750.000.000+3.300.000.000) x 150.000.000 =81.818.181
81.818.181 / 330,000 =247
Difficulty : Medium
5. A disadvantage of the weighted-average method compared to the FIFO processcosting method is that:
A. FIFO is computationally simpler
B. FIFO provides better management information on planning and control
purposes
C. When unit cost input prices fluctuate markedly from month to month, its per
unit cost is less representative than FIFO
D. The information it provides about changes in unit prices from one period to
the next is less useful than the information provided by FIFO
Answer : D
Difficulty : Easy
THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 6 THROUGH 9 :
Kayu Manis Sejuk company produces a clothes product, and has the following information
available concerning its inventory items:
Relevant ordering costs per purchase order
Rp 50.000.000
Relevant carrying costs per year:
Required annual return on investment
15%
Required other costs per year
Rp 140.000
Annual demand is 150,000 packages per year.
The purchase price per package is

Rp 2.000.000

6. What is the economic order quantity?

A. 3.392 units
B. 4.250 units
C. 5.838 units
D. 6.000 units
Answer : C
How to :
(2.000.000x 15%) + 140.000 =Rp 440.000
EOC : the square root of ( 2 x 50.000.000 x 150,000/440.000) = 5,838 units
Difficulty : Medium
7. What are the relevant total costs at the economic order quantity?
A. Rp 1.852.491.294
B. Rp 2.569.046.536
C. Rp 3.499.929.135
D. Rp 7.382.301.499
Answer : B
How to:
[(150,000 x Rp 50.000.000) + (5,838 x Rp 440.000)] = Rp 2.569.046.536
5,838
2
Difficulty : Medium
8. What are the total relevant costs, assuming the quantity ordered equals 10,000 units?
A. Rp 1.950.000.000
B. Rp 2.450.000.000
C. Rp 2.950.000.000
D. Rp 3.450.000.000
Answer : C
How to :
[(150,000 x Rp 50.000.000) + (10,000x Rp 440.000)] = Rp 2.950.000.000
10,000
2
Difficulty : Medium
9. How many deliveries will be required at the economic order quantity?
A. 25 deliveries
B. 30 deliveries
C. 35 deliveries
D. 40 deliveries
Answer : A
How to :
150,000/5838 =25 deliveries
Difficulty : Medium
10. Traditional normal and standard costing systems use:
A. backflush costing
B. delayed costing
C. post-deduct costin
D. sequential tracking
Answer : D

Difficulty : Easy
ISIAN
1. A systems that must often be customized to fit the strategic needs of the user is called
system
Answer : Enterprise Resource Planning (ERP)
Difficulty : Easy
2.

Metode .. adalah metode perhitungan harga pokok untuk perusahaan yang

melakukan produksi secara terus menerus tanpa pengaruh permintaan
Answer : Process cost
Difficulty : Easy

3.

Suatu perusahaan yang menghitung harga pokoknya berdasarkan jumlah permintaan

atau pesanan yang dia dapatkan biasanya menggunakan metode.
Answer : Job order cost
Difficulty : Easy

4. A company got 50,000 as annual demand of its product per year and its EOC is 5,000
units . If the relevant ordering costs per unit is Rp 15.000 and the total relevant cost is
Rp 500.000, the total deliveries that will be required at the EOC will be.
Answer : 50,000/5,000 = 10
Difficulty : Easy
5. All costs incurred beyond the splitoff point that are assignable to one or more
individual products are called.
Answer : Separable cost
Difficulty : Easy
6. Kaiba Corporation currently have a manufacturing facility costing Rp 550.000 per
year; 50% of the facilitys capacity is currently being used. A start-up business has
proposed a plan that would utilize the other 30% of the facility and increase the
overall costs of maintaining the space by 2%. If the incremental method were used,?
The amount of cost that would be allocated to the start-up business is Rp.
Answer : 2% x 550.000 = Rp 11.000
Difficulty : Medium
7. Focuses managements attention on unused capacity is the biggest advantage of
using.. to allocate cost
Answer : Practical Capacity
Difficulty : Easy
8. A costing system that omits recording some or all of the journal entries relating to the
cycle from purchase of direct materials to the sale of finished goods is called..
Answer : Backflush costing
Difficulty: Easy
9. When a single manufacturing process yields two products, one of which has a
relatively high sales value compared to the other, the two products are respectively
known as.. and..

Answer : Main products and byproducts

Difficulty : Easy
10. A method that can give an information that leads to outsourcing decisions that benefit
the organization as a whole is a benefit of using method
Answer : Dual-rate
Difficulty : Medium