Kasus: Unitron Corporation

Soal 1

Selisih Production dengan Sales Orders

Annual
Beginning Annual Sales Surplus
Product Production
Inventory Order (units) (Deficit)
(units)
a b c d e=c-d
401 0 90,000 100,000 ($10,000)
402 0 120,000 140,000 ($20,000)
403 0 90,000 100,000 ($10,000)
404 0 60,000 40,000 $20,000
405 0 40,000 20,000 $20,000
Total 0 400,000 400,000 $0

"Produced As / Sold As Matrix"

Sold as
Total
Produced as 401 402 403 404 405
Produced
401 90,000 90,000
402 10,000 110,000 120,000
403 30,000 60,000 90,000
404 40,000 20,000 60,000
405 20,000 20,000 40,000
Total Sold 100,000 140,000 100,000 40,000 20,000
Soal 2

a. Average (Physical Unit) Costing System

Cost per unit for rectifier in 400 series

Annual Proportional
Allocated Joint Cost / Unit
Product Production Share of
Process Cost ($) ($)
(units) Quantity
a b c = b / total b e = c x TCM f=e/b
401 90,000 0.23 $45,000 $0.50
402 120,000 0.30 $60,000 $0.50
403 90,000 0.23 $45,000 $0.50
404 60,000 0.15 $30,000 $0.50
405 40,000 0.10 $20,000 $0.50
Total 400,000 1.00 $200,000
Keterangan:
Total Manufacturing Cost (TCM) : $200,000

b. Relative Sales Value costing System

Cost per unit for rectifier in 400 series

Annual
Sales Price/Units Allocated Joint
Product Production Sales Value Proportion
($) Process Cost ($)
(units)
a b c d=bxc e = d / total d f = e * TCM
401 90,000 $0.40 $36,000 0.14 $27,799.23
402 120,000 $0.60 $72,000 0.28 $55,598.46
403 90,000 $0.70 $63,000 0.24 $48,648.65
404 60,000 $0.80 $48,000 0.19 $37,065.64
405 40,000 $1.00 $40,000 0.15 $30,888.03
Total 400,000 $259,000 1.00 $200,000.00
Keterangan:
Total Manufacturing Cost (TCM) : $200,000
Cost / Unit
($)

g=f/b
$0.31
$0.46
$0.54
$0.62
$0.77
Soal 3

A. Revenue, cost, dan profit

Alternatif I
6.000 unit diambil dari 3.000 unit inventory 401, dan sisanya 3.000 unit dari inventory 402

physical unit costing system

Revenue : $0.40 x 6,000 unit = $ 2,400.00
Cost #401 : $0.50 x 3,000 unit = ($1,500.00)
#402 : $0.50 x 3,000 unit = ($1,500.00)
Total Cost : = ($3,000.00)
Profit (loss) : = ($600.00)

relative sales value costing system.

Revenue : $0.40 x 6,000 unit = $ 2,400.00
Cost #401 : $0.31 x 3,000 unit = ($926.64)
#402 : $0.46 x 3,000 unit = ($1,389.96)
Total Cost : = ($2,316.60)
Profit (loss) : = $83.40
Alternatif II
6.000 unit diambil dari 3.000 unit inventory 401, dan sisanya 3.000 unit berasal dari produksi batch baru
sehingga akan ada carrying cost yang harus diperhitungkan

physical unit costing system Carrying Cost

Revenue : $0.40 x 6,000 unit = $ 2,400.00 Product
Cost #401 : $0.50 x 6,000 unit = ($3,000.00) a
Profit (loss) before CA : = ($600.00) 401
Carrying Cost #401 : = ($170.00) 402
Profit (loss) : = ($770.00) 403
404
405
Total

relative sales value costing system. Carrying Cost

Revenue : $0.40 x 6,000 unit = $ 2,400.00 Product
Cost #401 : $0.31 x 6,000 unit = ($1,853.28) a
Profit (loss) before CA : = $546.72 401
Carrying Cost #401 : = ($181.47) 402
Profit (loss) : = $365.25 403
404
405
Total

Tabel Saldo Inventory dengan alt

Product

a
401
402
403
404
405
 B. Saran Helen

duksi batch baru

Revenue
Cost
% carrying cost Quantity Cost/Unit ($) Carrying Cost ($) Add. Carrying Cost
b c d e=b*c*d Profit (loss)
2% 1,500 $0.50 $15.00
2% 6,000 $0.50 $60.00
2% 4,500 $0.50 $45.00
2% 3,000 $0.50 $30.00
2% 2,000 $0.50 $20.00
$170.00

% carrying cost Quantity Cost/Unit ($) Carrying Cost ($)

b c d e=b*c*d
2% 1,500 $0.31 $9.27
2% 6,000 $0.46 $55.60
2% 4,500 $0.54 $48.65
2% 3,000 $0.62 $37.07
2% 2,000 $0.77 $30.89
$181.47

el Saldo Inventory dengan alternatif II

Current Produksi 1 Permintaan
Total Sisa
Inventory Batch baru Pelanggan
b c d=b+c e f=d-e
3,000 4,500 7,500 6,000 1,500
10,000 6,000 16,000 - 16,000
9,000 4,500 13,500 - 13,500
8,000 3,000 11,000 - 11,000
5,000 2,000 7,000 - 7,000
 Alternatif I Alternatif II
Physical Sales Value Physical Sales Value
$ 2,400.00 $ 2,400.00 $ 2,400.00 $ 2,400.00
($3,000.00) ($2,316.60) ($3,000.00) ($1,853.28)
($170.00) ($181.47)
($600.00) $83.40 ($770.00) $365.25
Soal 6

Projected
Annual Annual Productio
Current Sales Sales Price Productio n per Batch
Product Inventory Sales Order (18 per Unit Needed
Order n Batch
Month)
401 3,000 100,000 150,000 0.4 90,000 4,500 24
402 10,000 140,000 210,000 0.6 120,000 6,000 24
403 9,000 100,000 150,000 0.7 90,000 4,500 24
404 8,000 40,000 100,000 0.75 60,000 3,000 24
405 5,000 20,000 30,000 1 40,000 2,000 24
35,000 400,000 640,000 400,000 20,000

Joint Cost per Batch 10000

Total Joint Cost 240000

Physical Method

Cost per Total Cost

Cost Qty Unit
#404 80,000 0.5 40,000
#405 20,000 0.5 10,000
100,000 50,000

Markup 10% 55,000

Sales per unit 0.55

Relative Market Method

Cost per Total Cost

Cost Qty Unit
#404 80,000 0.63 50,505
#405 20,000 0.38 7,576
100,000 58,081

Markup 10% 63,889

Sales per unit 0.64
 Physical Method Relative Sales Method
Projected
Production Cost per Sales
(18 Month) Joint Cost Joint Cost Cost per
Unit Value Unit

108,000 54,000 0.5 60,000 36,364 0.34

144,000 72,000 0.5 126,000 76,364 0.53
108,000 54,000 0.5 105,000 63,636 0.59
72,000 36,000 0.5 75,000 45,455 0.63
48,000 24,000 0.5 30,000 18,182 0.38
480,000 240,000 396,000 240,000