Beruflich Dokumente
Kultur Dokumente
Sawmill Process:
1 Buy logs from independent producers
2 Process logs into four grades lumbers/ potongan kayu:
first & seconds no. 2 common
no.1 common no. 3 common
3 all four grades of lumber are used by furniture plant and transferred at cost
using trucks for moved to funiture plant
4 the mill also could sell to external customer and selling price is known
she'd like to explore the possibility sawmill and fabric plant into profit center and changing the existing pricing policy
Saw mill
Joint Manufacturing Costs: 900000 $
Fabric Plant
Budgeted OH (50% fixed) 1,200,000 $ 10
Practical volume (DL hours) 120,000 hours
Actual OH (50% fixed) 1,150,000 $
Actual hours worked:
Current Production:
Units started 80,000 ?
Units transferred Out 80,000 3200
Cost:
Transffered in 0 100000
Materials 320000 82000
Labor 208000 99400
Overhead ? ?
Percentage completion:
Beginning inventory 30% 40%
Ending inventory 40% 50%
Proposed standard cost sheet for fabric FB70 (for the coloring & bolting department only)
Q P
Transferred in materials (yards) 25 10 250 $
Other materials (ounces) 100 0.2 20 $
Labor (hours) 3.1 8 24.8 $
Fixed overhead (hours) 3.1 5 15.5 $
Variable overhead (hours) 3.1 5 15.5 $
Standard cost per unit 325.8
Furniture Plant
Departmental Data (budgeted)
After discussion with Furniture Plant Controller, she decided to use machine hours to calculate the OH rate for the cutting
department & DL hours for the Assembly Department rate
She wanted to know if OH costing could be the source of the pricing problem was experiencing
Job B75 would produce 75 specially designed recliners. Involved new design, special cutting requirements, & unfamiliar
assembly. Winning more bids.
Job A500
Q P Total
Direct Materials
Fabric FB70 in bolts 180 350 63000
Lumber (No. 1
Common) in board
feet 20000 0.12 2400
Other Components 26600
Direct Labor
Cutting Department in hours 400 10 4000
Assembly Department in hours 1600 8.75 14000
Machine Time
Cutting Department 350 Machine hours
Assembly Department 50 Machine hours
Job B75
Direct Material
Fabric FB70 in yards 26 350 9100
Direct Labor
Cutting Department 70 10 700
Assembly Department 240 8.75 2100
Machine Time
Cutting Department 90 Machine hours
Assembly Department 15 Machine hours
1 a) Physical Units Method
Job A500 yang menggunakan grade no.1 common dan merupakan produk yang sering kalah
dlm bidding, akan mengalami kenaikan harga sekitar 0,015 per unit
Job B75 yang menggunakan grade first and second dan merupakan produk yg sering menang
dalam bidding, akan mengalami kenaikan harga sekitar 0,06 per unit
Apabila harga per unit semakin ditambah, maka dikhawatirkan produk tersebut akan kalah
saing.
Unit Costs
Unit Costs
Transferred in
Material Material Conversion Costs Total
Transferred in 100,000
Cost form
weaving &
pattern
department 800,000
900,000
5 Apabila process dalam fabric plant, bukan proses yang terpisah, maka lebih baik menggunakan job-
order costing.
Hal ini dikarenakan, job order costing menggunakan perhitungan dalam satu perintah kerja dari awal
sampai dengan akhir proses.