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UJIAN TENGAH SEMESTER
SEMESTER GASAL 2011/2012
Mata ajar : Akuntansi Biaya
Dosen : Paralel
Hari tgl. : Selasa, 8 Nopember 2011

Waktu : 3 jam
Sifat Ujian : Closed Book.
PROBLEM 1 (45%)
Cedarwood Inc, is a furniture company which specializes in manufacturing all types of furniture from
Cedarwood. The company produces furniture based on specification from customer, and order from
one customer is different from another customer. Based on this situation, the company uses job
order costing to accumulate its production costs. Company Work in Pocess Inventory at November
1st, 2011 were as follows:
Job Cost Sheet Direct Material Direct Labor Factory Overhead

Allocated (Applied)
Job – 23 Rp 50,000,000 Rp 5,000,000 Rp 10,000,000
Job – 26 Rp 40,000,000 Rp 8,000,000 Rp 16,000,000
Company’s finished goods inventory at November 1st, 2011 were as follows :
Job Cost Sheet Direct Material Direct Labor Factory Overhead

Allocated (Applied)
Job – 21 Rp 80,000,000 Rp 10,000,000 Rp 20,000,000
Job – 24 Rp 30,000,000 Rp 8,000,000 Rp 16,000,000
Job – 25 Rp 50,000,000 Rp 15,000,000 Rp 30,000,000
Job – 28 Rp 70,000,000 Rp 23,000,000 Rp 46,000,000
Transactions that the company made during November 2011 were as follows :
1. Purchased Rp 200,000,000 of Raw Materials, 60% of them were paid in cash, while the rest
will be paid next month (using perpetual method)
2. Issued raw material from the warehouse as follows :
3.
Material Recquisition Form Amount Job Cost Sheet Number

MR-Nov-01 Rp 40,000,000 Job - 26
MR-Nov-02 Rp 30,000,000 Job - 30
MR-Nov-03 Rp 45,000,000 Job - 31
MR-Nov-04 Rp 60,000,000 Job - 32
MR-Nov-05 Rp 20,000,000 Job - 30
Page 2 of 5
MR-Nov-06 Rp 75,000,000 Job - 33
MR-Nov-07 Rp 25,000,000 -
4. Paid salary Rp 200,000,000, which consisted of Rp 110,000,000 for Factory Labor, Rp

40,000,000 for Marketing Personnel, and Rp 50,000,000 for Administrative Personnel
5. Payment for Factory Labor consisted of:
Amount Job Cost Sheet Number

Rp 8,000,000 Job - 23
Rp 10,000,000 Job - 26
Rp 20,000,000 Job - 30
Rp 18,000,000 Job - 31
Rp 58,000,000 -
Rp 15,000,000 Job - 32
Rp 22,000,000 Job - 33
6. Paid electricity expenses Rp 60,000,000. It consisted of Rp 40,000,000 for operating the

machine for making furniture, Rp 5,000,000 for factory administration, Rp 5,000,000 for
marketing office, and Rp 10,000,000 for administrative office.
7. Paid rent for marketing office for one year, Rp 12,000,000. Rent will officially begin next
month
8. Paid machine maintenance expenses for November 2011 Rp 20,000,000
9. Put an advertisement in local magazines (November issues), and paid Rp 3,000,000
10. Buy a new machine Rp 50,000,000. The company already paid Rp 20,000,000, and the rest
will be paid next month. Machine already delivered to the company
11. Depreciation expenses (including new machine) for November 2011 were Rp 30,000,000 for
factory machine, Rp 10,000,000 for factory building, and Rp 15,000,000 for administrative
building
12. Factory Overhead wil be allocated to each Job based on direct labor costs, and the FOH rate
is 200% of Direct Labor Costs
13. Job 23,26,30 and 31 already finished and transferred to finished goods inventory
14. Closed the over/underapplied FOH to Cost of Good Sold
15. Job which are sold during November 2011 were, and all of the sales were credit sales.
Job Number Sales Price

Job - 21 Rp 180,000,000
Job - 23 Rp 115,000,000
Job - 24 Rp 75,000,000
Job - 25 Rp 125,000,000
Job - 30 Rp 155,000,000
Required
1. Based on information provided, prepare the necessary journals for Cedarwood, Inc
2. Calculate the amount of Ending WIP Inventory, F/G Inventory and the actual COGS for
Cedarwood, Inc.
3. Prepare Cedarwood’s Income Statement for November 2011
Page 3 of 5
PROBLEM 2 (30%)
Frito Lay, Inc., manufactures convenience foods, including potato chips and corn chips. Production of
corn chips occurs in four departments: Cleaning, Mixing, Cooking, and Drying and Packaging.
Consider the Drying and Packaging Department, where direct materials (packaging) are added at the
end of the process. Conversion costs are added evenly during the process. The accounting records of
a Frito-Lay plant provide the following information for corn chips in its Drying and Packaging
Department during a weekly period (week 37):
Physical Transferred- Direct Conversion

Units In Costs Materials Costs
Beginning Work In Progress 1,250 $ 29,000 $ - $ 9,060

Degree of completion of beginning Work
In Progress 100% ?% 80%
Transferred in during week 37 from
Cooking Department 5,000
Completed during week 37 5,250
Ending work in process, week 37 1,000

Degree of completion of ending Work In
Progress 100% ?% 40%
Total Cost added during week 37 $ 94,000 $ 25,200 $ 38,400
Required:
a. Compute equivalent units for transferred in, direct materials and conversion cost using the
(a) FIFO method and (b) Average method.
b. Summarize the total Drying and Packaging Department costs for week 37, and assign total
costs to units completed and transferred out and to units in ending work in process using
the FIFO method.
c. Prepare journal entries for transfers from Drying and Packaging Department to Finished
Goods.
PROBLEM 3 (15%)
Valley Corporation is a company which produces uniforms for Elementary School. The table below
explains information regarding Standard Production Costs in Valley:
Standard Quantity Standard Price (Rp)
Raw Material 3 meter Rp 20.000 per meter
Direct Labor 5 DLH Rp 16.000 per DLH
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The total pre-determined factory overhead costs will be Rp 500.000.000, and it will be charged to
each products using direct labor hours as an allocation base. The budgeted direct labor hours used
are 250.000 hours.
Below is the information about actual production costs:
 The actual uniforms produced were 15.000 units, and it requires 82.500 direct labor hours and
42.000 meter material to manufacture all of those uniforms.
 The company bought 42.000 meter material with the total costs of Rp 882.000.000
 The total amount of direct labor costs paid for producing uniforms were Rp 1.237.500.000
 The total electricity expenses paid for 2010 were Rp 65.000.000
 The total maintenance expenses for machine and factory building during 2010 were Rp
15.000.000
 The depreciation expenses for machinery and factory building for 2010 were Rp 31.000.000
 The total indirect labor paid for 2010 were Rp 30.000.000
 The total Indirect Material used is Rp 29.000.000
Required:
1. Compute the total production cost for 15.000 units using Standard Costing and Normal
Costing.
2. Prepare all the journal entry for standard costing.
PROBLEM 4 (10%)
Burwood Co manufactured bicycle for children. In allocating its manufacturing overhead
cost, setup cost, there two possibility to use number of setups or/and set up hours as its
driver. Below is the output regression of manufacturing overhead costs based on (a)
number of setups and (b) setups hours taken from the observation in the Burwood Co.
during 2010.
Part of the summary output of regression statistic shows this information:
SUMMARY OUTPUT X Y
R Square 0,85 0,47
Standard Error 27.274 51.385
(a)
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Setups cost
(b)
Setups cost
Required:
1. Write down the equation for each model : (a) number of setups and (b) setup hours
2. Based on your analysis, which cost driver should be used for Setup cost? Explain.
3. It is possible for Burwood Co. to use both of the drivers in allocating its Setup cost? Explain.
JAWABAN
Nomor 1
A Account Debit Credit
1 Raw Material Inventory 200.000.000
Cash Control 120.000.000
Account Payable 80.000.000
2 Work in Process Inventory - Job 26 40.000.000
Work in Process Inventory - Job 30 50.000.000
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MOH Control 25.000.000
Raw Material Inventory 295.000.000
3 Salaries Expense 110.000.000
Marketing Expense 40.000.000
Administrative Expense 50.000.000
Salaries Expense 151.000.000
Salaries Expense 41.000.000
Salaries Payable 41.000.000
5 MOH Control 45.000.000
Marketing Expense 5.000.000
Administration Expense 10.000.000
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6 Prepaid Rent 12.000.000
8 Advertisement Expense 3.000.000
9 Machine 50.000.000
Account Payable 30.000.000
Acc. Depreciation - Machine 30.000.000
Acc. Depreciation - Factory 10.000.000
Depreciation Expense 15.000.000
Acc. Depreciation - Adm B 15.000.000
MOH Applied 186.000.000
Page 8 of 5
12 Finished Goods Inventory - Job 23 89.000.000
WIP Inventory - Job 23 89.000.000
Finished Goods Inventory - Job 26 134.000.000
13 MOH Applied 186.000.000
COGS 2.000.000
14 Account Receivable 180.000.000
Sales 180.000.000
Cost of Goods Sold 110.000.000
Finished Goods Inv. - Job 21 110.000.000
Account Receivable 115.000.000
Sales 115.000.000
Sales 75.000.000

Sales
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125.000.000
Sales 155.000.000
B The amount of ending WIP Inventory

Direct Mat. Direct Labor FOH
JOB 32 60.000.000 15.000.000 30.000.000
JOB 33 75.000.000 22.000.000 44.000.000
The Amount of Finished Goods Inventory
JOB 28 70.000.000 23.000.000 46.000.000
JOB 31 45.000.000 18.000.000 36.000.000
JOB 26 80.000.000 18.000.000 36.000.000
Actual COGS 460.000.000
C
CEDARWOOD, Inc.
Income Statement
For the Period Ended, November 2011
Revenue 650.000.000
COGS (460.000.000)
Gross Margin 190.000.000
Selling and Adm. Expense
Marketing Exp. 45.000.000
Administrative Exp. 75.000.000
Advertising Exp. 3.000.000
Total Selling and Adm.
Exp. 123.000.000
Operating Income (EBIT) 67.000.000
Page 10 of 5
Nomor 2
A. FIFO
Equivalent Units
Flow of Production
Physical TIC DM CC
WIP, beginning 1.250
Transferred during Period 5.000
To Account for 6.250

Completed and Transferred out
Beginning 1.250 - 1.250 250
Started and Completed 4.000 4.000 4.000 4.000
WIP, ending 1.000 1.000 - 400
To Account for 6.250 5.000 5.250 4.650
Average
Equivalent Units
Flow of Production
Physical TIC DM CC
WIP, beginning 1.250
Transferred during Period 5.000
To Account for 6.250
Completed 5.000 5.250 5.250 5.250
WIP, ending 1.000 1.000 - 400
To Account for 6.250 6.250 5.250 5.650
Page 11 of 5
B.
TPC TIC DM CC
WIP, Beg
Cost Added in Curr. Period 38.060 29.000 - 9.060
TC to Account for 157.600 94.000 25.200 38.400
195.660 123.000 25.200 47.460
Cost added in Curr. Period 94.000 25.200 38.400
Equivalent Units 5.000 5.250 4.650
Cost / Eq. Units 18,80 4,80 8,26
Assignments of Costs
Completed & Transferred out
WIP, Beginning 38.060 29.000 - 9.060
Costs added to Beg. WIP 8.065 - 6.000 2.065
Total from Beg. WIP 46.125 29.000 6.000 11.125
Started and Completed 127.440 75.200 19.200 33.040
Total costs of Unit Compltd 173.565 104.200 25.200 44.165
WIP, Ending 22.104 18.800 - 3.304
TC 195.669 123.000 25.200 47.469
Page 12 of 5
C Account Debit Credit
Raw Material Inventory 25.200
Cash 25.200
Work in Process Inventory 25.200
Raw Material Inventory 25.200
Work in Process Inventory 38.400
Cash 38.400
WIP Inventory - Drying and Packaging 94.000
WIP Inventory - Cooking 94.000
Finished Goods Inventory 173.565
WIP Inventory - D &P 173.565
NOMOR 3
Total Production Costs
1. Standard Costing
Raw Material : 15.000 x 3 x 20.000 = 900.000.000
Direct Labor : 15.000 x 5 x 16.000 = 1.200.000.000
MOH Rate : 2000 / Direct Labor hours
MOH Standard : 15.000 x 5 x 2.000 = 150.000.000
Total cost : 2.250.000.000
Normal Costing
Raw Material (Actual) = 882.000.000
Direct Labor = 1.237.500.000
MOH rate : 2000 / Direct Labor Hours
MOH Normal : budgeted rate x actual = 2000 X 82.500 = 165.000.000
Total Cost : 2.284.500.000
2 Account Debit Credit

Cash 882.000.000
WIP Inventory 900.000.000
Page 13 of 5
Raw Material Variance 18.000.000
WIP Inventory 1.200.000.000
Direct Labor Variance 37.500.000
Cash 1.237.500.000
Cash 139.000.000
Accumulated Depreciation 31.000.000
WIP Inventory 150.000.000
MOH Allocated 150.000.000
COGS 20.000.000
MOH Allocated 150.000.000
NOMOR 4
a. Tidak bisa dikerjakan
b. Number of setups menjadi pilihan karena memiliki nilai r square yang lebih besar dan deviasi
lebih rendah
c. Tidak, Burwood Co. Harus memilih salah satu untuk mengalokasikan setup cost, supaya hasil
yang akurat bisa didapatkan.
Page 14 of 5
MOJAKOE
MOdul JAwaban KOEliah
Akuntansi Biaya
UTS Semester Gasal 2014/2015
@spafebui SPA FEB UI

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4

1.a.
• Competence: Each practitioner has a responsibility to: maintain an appropriate level
of professional expertise by continually knowledge and skills; perform professional
duties in accordance with relevant laws, regulations and technical standards;
provide decision support information and recommendation that are accurate, clear,
concise and timely; and recognize and communicate professional limitations or
other constraints that would preclude responsible judgment or successful
performance of an activity.
• Confidentiality: Each practitioner has a responsibility to keep information
confidential, inform relevant parties regarding appropriate use of confidential
information, and refrain from using confidential information for unethical or illegal
advantage
• Integrity: Each practitioner has a responsibility to mitigate actual conflicts of
interest, refrain from engaging in any conduct that would prejudice carrying out
duties ethically, and abstain from engaging in or supporting any activity that might
discredit the profession.
• Credibility: communicate information fairly and objectively, disclose all relevant
information and disclose delays or deficiencies in information, timeliness,
processing or internal controls in conformance with organization policy and/or
applicable law.
1.b When faced with ethical issues, you should follow your organization’s established policies on the
resolution of such conflict. If these policies do not resolve the ethical conflict, you should consider
the following courses of action:
• Present the issue to the next level. If you cannot achieve a satisfactory resolution, submit
the issue to the next management level. If your immediate superior is the chief executive
officer or equivalent, the acceptable reviewing authority may be a group such as the audit
committee, executive committee, board of directors, board of trustees, or owners. Contact
with levels above the immediate superior should be initiated only with your superior’s
knowledge, assuming he or she is not involved. Communication of such problems to
authorities or individuals not employed or engaged by the organization is not considered
appropriate, unless you believe there is a clear violation of the law.
• Clarify relevant ethical issues by initiating a confidential discussion with an IMA Ethics
Counselor or other impartial advisor to obtain a better understanding of possible courses of
action.
• Consult your own attorney as to legal obligations and rights concerning the ethical conflicts.
2.a. Prime Cost = Direct Material Used + Direct Manufacturing Labor
= $378,000 + $480,000
= $858,000

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2.b. 𝐶𝑜𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 𝐶𝑜𝑠𝑡 = 𝐷𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟 + 𝐹𝑎𝑐𝑡𝑜𝑟𝑦 𝑂𝑣𝑒𝑟ℎ𝑒𝑎𝑑

= 𝐷𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟 + (𝐼𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠 𝑢𝑠𝑒𝑑
+ 𝐼𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟
+ 𝑃𝑟𝑜𝑝𝑒𝑟𝑡𝑦 𝑇𝑎𝑥𝑒𝑠 𝑜𝑛 𝑚𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑝𝑙𝑎𝑛𝑡 𝑏𝑢𝑖𝑙𝑑𝑖𝑛𝑔
+ 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛 𝑜𝑓 𝑚𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡 + 𝑀𝑖𝑠𝑐. 𝑃𝑙𝑎𝑛𝑡 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑
+ 𝑃𝑙𝑎𝑛𝑡 𝑈𝑡𝑖𝑙𝑖𝑡𝑖𝑒𝑠)
= $480,000 + ($84,000 + $186,00 + $28,800 + $264,000 + $135,000 +

$92,400
= $1,270,200
2.c. 𝑃𝑒𝑟𝑖𝑜𝑑 𝐶𝑜𝑠𝑡 = 𝐺𝑒𝑛𝑒𝑟𝑎𝑙 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 + 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝐸𝑥𝑝𝑒𝑛𝑠𝑒

= 𝐷𝑒𝑝𝑟𝑒𝑐. 𝑜𝑓 𝑂𝑓𝑓𝑖𝑐𝑒 𝐸𝑞𝑢𝑖𝑜𝑚𝑒𝑛𝑡 + 𝐺𝑒𝑛𝑒𝑟𝑎𝑙 𝑜𝑓𝑓𝑖𝑐𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
+ 𝑆𝑎𝑙𝑒𝑠𝑝𝑒𝑟𝑠𝑜𝑛𝑠 ! 𝑐𝑜𝑚𝑝𝑎𝑛𝑦 𝑣𝑒ℎ𝑖𝑐𝑙𝑒 𝑐𝑜𝑠𝑡𝑠 + 𝑀𝑎𝑟𝑘𝑒𝑡𝑖𝑛𝑔 𝐷𝑖𝑠𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝐶𝑜𝑠𝑡𝑠
= $123,600 + $305,400 + $12,000 + $30,000

= $471,000
2.d.
Messinger Manufacturing Company
COGM Schedule
Period: 1st Jan – 31st March 20X4
Direct Material $ 378,000
Direct Manufacturing Labor $ 480,000
FOH
Indirect Materials $ 84,000
Indirect Manufacturing Labor $ 186,000
Property taxes on manufacturing plant building $ 28,800
Depreciation on manufacturing equipment $ 264,000
Miscellaneous plant overhead $ 135,000
Plant utilities $ 92,400
Total FOH $ 790,200
Total Manufacturing Cost $1,648,200

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WIP Inventory, Jan 1 $ 140,400
WIP Inventory, March 31 ($ 171,000) ($ 30,600)
$ 1,617,600
2.e.
COGS Schedule
Finished Goods Inventory, Jan 1 $ 540,000
COGM $ 1,617,600
Cost of goods available for sale $ 2,157,600
Finished Goods Inventoory, March 31 ($ 510,000)
COGS 1,647,600
2.f.
Income Statement
Sales $ 2,536,600
COGS ($ 1,647,600)
Gross Profit $ 889,000
Operating Cost
General exprenses:
Depreciation of office equipment $ 123,600
General office expenses $ 305,400
Total General Expenses $ 429,000
Selling Expenses:

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Salespersons’ company vehicle costs $ 12,000
Marketing distribution costs $ 30,000
Total selling expenses $ 42,000
Total Operating Cost ($ 471,000)
Net Income $ 418,000
2.G. Units produced this period = 1000 units
COGM this period = $ 1,617,699
$ !,!"#,!""
Cost/ Unit = = $16,176
!"",!!!
3.a
!"",!!!
COGS/ Unit = = $200
!,!!!
!",!!!
Commissions/ Unit = = $ 18
!,!!!
Total Cost = Total Fixed Cost + Total Variable Cost
= (70,000 + 157,000 + 15,000) + (200 + 18) Q
= $242,000 + $218Q
b. Estimated Cost
Total Cost if sells 3000 units = $ 242,000 + $ 218 ∗ 3000
= $242,000 + $ 654,000
= $ 896,000
c. Solution Store used a cost estimation method based on the units sold that period.
4. 1.
Elegant Tailor
General Journal
September 2014
a. Raw Material Inventory Rp120,000,000

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Account Payable
Rp120,000,000
b. WIP Inventory – 601 Rp16,000,000

WIP Inventory – 602 Rp24,000,000
FOH Control Rp10,000,000
Raw Material Inventory
Rp80,000,000
c. WIP Inventory – 601 Rp8,000,000
Cash
Rp38,000,000
d. FOH Control Rp56,000,000
Accumulated Depreciation Rp36,000,000

Cash Rp20,000,000
e. WIP Inventory – 601 Rp16,875,000

FOH Allocated Rp75,000,000
f. Finished Good Inventory – 601 Rp40,875,000
Finished Good Inventory – 602 Rp60,250,000
g. Account Receivable Rp80,000,000
Sales Rp80,000,000
COGS Rp40,875,000
Finished Good Inventory – 601 Rp40,875,000
4.2. Ending Balance (Sept 30, 2014):
• Raw Material Inventory = Rp15,000,000 + Rp120,000,000 – Rp80,000,000 = Rp55,000,000

• WIP Inventory = Job 603 = Rp75,875,000
• FG Inventory = Job 602 = Rp72,000,000

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4.3. FOH Allocated = Rp75,000,000
FOH Control = (Rp72,000,000)
Over Allocated = Rp3,000,000
4.4. FOH Allocated Rp75,000,000
COGS Rp3,000,000
4.5. In recording the amount of production cost
Actual Costing Normal Costing Standard Costing

Direct Material Actual Actual Standard
Direct Labor Actual Actual Standard
FOH Actual Allocated/Budgeted Standard
= Budgeted Rate *
Actual Q

Note: All budgeted cost will be adjusted to actual cost during the end of period.
4.6. WIP Inventory – 601 Rp15,500,000
DM related Variance Rp500,000
Raw Material Inventory Rp16,000,000
5.1. Schedule for Assembly Department (Using Weighted Average Method)
Beginning WIP (60%) 5,300 units
Units added this period 4,700 units
Units to be accounted for 10,000 units
Ending WIP (70%) 2,000 units
Finished and Transferred Out 8,000 units
Units Accounted for 10,000 units
Equivalent Units

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Physical Units Direct Material Conversion Cost
Units finished and 8,000 8,000 8,000
transferred
Units of ending WIP 2,000 2,000 1,400
Inventory
Total Equivalent Units 10,000 10,000 9,400

Cost to be accounted for
Physical Units Direct Material Conversion Cost Total

Cost Beginning WIP 5,300 Rp16,700 Rp13,040 Rp29,740
(60%)
Cost added this period 4,700 Rp74,800 Rp63,100 Rp137,900
Cost to be accounted for 10,000 Rp91,500 Rp76,140 Rp167,640
Cost/Equivalent Unit Rp9.15 Rp8.1 Rp17.25
Cost accounted for
Direct Material Conversion Cost Total

Cost of units finished Rp73,200 Rp64,800 Rp138,000
and transferred
Cost of ending WIP Rp18,300 Rp11,340 Rp29,640
Costs accounted for Rp91,500 Rp76,140 Rp167,640

5.2. Finishing Departmend (Using FIFO Method)
Beginning WIP (40%) 3,000 units
Units added this period 8,000 units
Units to be accounted for 11,000 units
Completion of beginning WIP (70%) 3,000 units
Units started & Finished 7,000 units
Ending WIP (80%) 1,000 units
Units Accounted for 11,000 units
Equivalent Units
Physical TIC DM CC
Units
Completion of beg 3,000 -‐ 3,000 1,800
WIP

11

Units 7,000 7,000 7,000 7,000
started&finished
Ending WIP 1,000 1,000 1,000 800
Total Equivalent 11,000 8,000 11,000 9,600
Units

Cost to be accounted for
Physical TIC DM CC Total

Units
Cost of beg. WIP Rp3,000
Rp77,000 Rp18,500 Rp35,720 Rp131,220
Cost of transferred Rp8,000
Rp138,000 Rp22,000 Rp55,680 Rp215,680
in
TC to be accounted Rp11,000 Rp215,000 Rp40,500 Rp91,400 Rp364,900
for
Cost/Equivalent Units 17.25 2 5.8 25.05
Cost Accounted For
TIC DM CC Total
Cost of beg. WIP Rp77,000 Rp18,500 Rp35,720 Rp131,220
Inventory
Completion of Rp0 Rp6,000 Rp10,440 Rp16,440
Beg WIP
Inventory
Cost of units Rp120,750 Rp14,000 Rp40,600 Rp175,350
transferred &
completed
Total Cost of Rp197,750 Rp38,500 Rp86,760 Rp323,010
Goods finished
Cost of ending Rp17,250 Rp2,000 Rp4,640 Rp23,890
WIP
Total Cost Rp215,000 Rp40,500 Rp91,400 Rp346,900
Accounted For
5.3.
a. WIP Inventory – Finishing Dept. Rp138,000
WIP Inventory – Assembly Dept. Rp138,000
b. WIP Inventory – Finishing Dept. Rp77,680
Raw Material Inventory Rp22,000
Conversion Cost Allocated Rp55,680
c. Finished Goods Inventory – Finishing Dept. Rp323,010
WIP Inventory – Finishing Dept. Rp323,010

12

MOJAKOE
AKUNTANSI BIAYA


Presented By: SPA-Accounting Study Division Mojakoe Akuntansi Biaya
MID SEMESTER EXAM 2010/2011

COST ACCOUNTING
180 MINUTES
CLOSED BOOK
Problem 1 (30%)
Stylish Company has two departments :Cutting and Sewing. Each Department has direct cost
category (direct materials) and indirect cost category (conversion cost). Our Main focus is in
Cutting Department.
Two Kinds of Materials are being added in the Cutting Department. The first Material (A) are
added at the beginning of the process, while the second material(B) are added when the
production reach 70% stages. Conversion costs are added evenly during cutting operations.
Spoiled units are detected upon inspection at the 70% stage, right before the second material
(B) are added.
Stylish Company uses the weighted average method of Process Costing.

Following is summary of the July 2010 operations.
Work In Process, July 1 (80% Complete) 800 units

Started during July 2010 2800 units
Work In Process, July 31 (60% complete) 600 units
Normal Spoilage 10% of the product inspected
Actual Spoilage 800 units
Cost of Inventory July 1, 2010

Direct Material A Rp. 39.000.000,-
Direct Material B Rp. 8.700.000,-
Conversion Costs Rp. 28.260.000,-
Cost Added during July 2010

Direct Material A Rp. 195.000.000,-
Direct Material B Rp. 51.800.000,-
Based on information Provided, for month of July 2010:

a. Compute the Equivalent units for each cost category.
b. Compute the cost per equivalent unit.
c. Prepare Journal Entries for July 2010 for units transferred out from cutting
Department. Show your computation for the amount of the cost of the units
transferred out in the journal entries.
d. Determine the cost per unit of the good units that are transferred out from cutting
Department during July 2010.
e. Determine the cost of the July 31, 2010 work in process inventory.
Page |2 Semester Ganjil 2011/2012

Problem 2 (25%)
PT. Aang & Katara ( PT.AK) uses job costing system at its North Pole plant. The plant has a
Production Department and a Packaging Department. PT AK uses normal costing with two
direct cost categories(direct material and direct labor) and two manufacturing overhead cost
pools (The Production Department, with direct labor-hour as the allocation base, and the
Packaging Department, with Direct Material cost as the allocation base). The 2010 Budget
for the plant is as follows :
Production Packaging
Department Department
MOH Costs Rp. 24.000.000 Rp. 20.000.000
Direct Material Costs Rp. 200.000.000 Rp. 30.000.000
Direct Labor Costs Rp. 80.000.000 Rp. 7.500.000
Direct Labor Hour 40.000 5.000
Required:
1. Calculate the budgeted overhead rate in the production department and Packaging
department.
2. During the month of September, the job cost record of job #W135 shows the following:
Production Packaging
Department Department
Direct Material Used Rp. 19.400.000 Rp. 2.680.000
Direct Labor Costs Rp. 8.275.000 Rp. 705.000
Direct Labor Hour 3.850 475
Compute the total manufacturing overhead to job #W135
3. What is the total cost of job #W135 and its cost per unit, Job #W135 consisted of 3,000
units.
4. Assuming that the actual MOH incurred for Job #W135 in the month of September is Rp
4.500.000; compute the under or over allocated MOH and prepare the necessary journal
entry to record the transaction.
5. Further assume that even if the production process had been running at its most efficient
level, PTAK expects defects to be 10% of goods under production, including the defective
products. The production process of Job #W135 had actually rejects 500 units of defective
products, and these defects have no market value. Prepare Journal entries and calculate the
unit cost of the 3.000 good units of job #W135 under the following independent situations:
a. The defect is attributable only to job #W135
b. The defect is a characteristic of the production process and not attributable to
specific job.
Problem 3 (25%)
Amazone Company manufactures convinience foods, including potato chips and corn chips.
Production of corn chips occurs in four departments, cleaning, mixing, cooking, and drying
and packaging. Consider the drying and packaging department, where the direct materials
(packaging) are added at the end of the process. Conversion costs are added evenly during the
process. The company uses FIFO method for process costing and there is no spoilage
incurred during the production process.
The Accounting records of Amazone plant provide the following information for corn chips
in its Drying and Packaging Department during a weekly period (week 37):
Beginning WIP Inventory (80% Complete) 1.250 cases

Transferred in during 37 5.000 cases
Ending WIP Inventoru (40% Complete) 1.000 cases
Cost added during week 37:

Transferred-in costs Rp. 94.000.000,-
Direct Materials Rp. 25.200.000,-
Cost of Beginning WIP Inventory week 37:

Transferred-in Costs Rp. 28.920.000,-
Required
For the week 37:
a. Compute the Equivalent cases for each cost strategy
b. Compute the cost per equivalent case
c. Determine the total cost of the cases transferred out during week 37
d. Determine the cost of the week 37 work in process inventory
Problem 4 (20%)
The following items (in million) pertain to Chen Corporation:
Balance as of Jan. 1, 2009 Balance as of Dec.31, 2009
Direct Materials $30 $5
Work In Process $10 $2
Finished Goods $40 $12
Accounts Receivable $50 $30
Accounts Payable $ 40 $20
For Year 2009

Plant Utilities $5
Indirect Manufacturing Labor $ 20
Depreciation-Plant and Equipment $9
Revenues $ 350
Miscellaneous Manufacturing Overhead $ 10
Marketing, Distribution, and Customer Service Costs $ 90
Direct Materials Purchased $ 80
Direct Manufacturing Labor $ 40
Plant Supplies Used $6
Property Taxes on Plant $1

Chen’s manufacturing costing system uses a three-part classification of direct materials,

direct manufacturing labor, and manufacturing overhead costs.
Required :
a. Calculate the total prime costs and total conversion costs
b. Computte the total inventoriable costs and period costs
c. Prepare a schedule of cost of goods manufactured for 2009
d. Prepare an income statement of 2009
Jawaban UTS Akuntansi Biaya

Semester Ganjil 2010/2011
Problem 1
a.)
Equivalent Unit
Flow of Production Physical Unit
DM A DM B CC
WIP Beginning
800
Started during current period
2.800
To Account for
3.600
Completed & Transferred out during
current period 2.200 2.200 2.200 2.200
Normal Spoilage
220 220 - 154
Abnormal Spoilage
580 580 - 406
WIP Ending
600 600 - 360
Accounted for
3.600
Work done to date
3.600 2.200 3.120
Total
b.) Production Cost DM A DM B DM C
WIP Beginning 75.960.000 39.000.000 8.700.000 28.260.000
Cost Added during Current Period 524.300.000 195.000.000 51.800.000 277.500.000
Total cost to account for 600.260.000 234.000.000 60.500.000 305.760.000
Cost Incurred to date 234.000.000 60.500.000 305.760.000

Divided by equivalent unit of work
done to date 3.600 2.200 3.120
Cost per unit equivalent of work done
to date 65.000 27.500 98.000

Assignment of Costs
Completed and Transferred out during
current period (before normal spoilage) 419.100.000 143.000.000 60.500.000 215.600.000
Normal Spoilage 29.392.000 14.300.000 - 15.092.000

Total completed and Transfered out
during current period 448.492.000 157.300.000 60.500.000 230.692.000
Abnormal Spoilage 77.488.000 37.700.000 - 39.788.000
WIP Ending 74.280.000 39.000.000 - 35.280.000
Total cost Accounted for 600.260.000 234.000.000 60.500.000 305.760.000
c.)
WIP-Sewing 448.492.000
WIP-Cutting 448.492.000
d.)
Cost of Good Units Transferred out 419.100.000
Units transferred out 2.200
cost per unit 190.500 per unit

e.)
Cost of Ending WIP 74.280.000
Problem 2
1. Production Department Budgeted OH Rate
∑
=
∑
. .
= = 600/ℎ
.
Packaging Department Budgeted OH Rate

∑
=
∑
. .
= . .
= 0,667
2. Production Department MOH Allocated = 600 x 3.850

=2.310.000
Packaging Department MOH Allocated =0,667 x 2.680.000
=1.786.666,67
Total MOH Allocated =2.310.000+1.786.666,67
=4.096.666,67
3. Total Cost =Total Cost of Production Department + Total Cost of Packaging Department

=(Total DM Used + Total Labor Costs + MOH) +( Total DM Used + Total

Labor Costs + MOH)
=(19.400.000+8.275.000+2.310.000)+(2.680.000+705.000+1.786.666,67)
=35.156.666,67
. . ,
Cost Per Unit = =Rp 11.718,89 /Unit
.
4. Actual MOH =4.500.000

MOH Allocated=4.096.666,67
Underallocated =403.333,33
Journal Entries :
MOH Allocated 4.096.666,67
COGS 403.333,33
5.
a. Material 3.515.667*
WIP Job #W135 3.515.667*
*Defected = 10%*3000 units= 300 units x 11.718,89
b. Material 3.516.667
MOH control 2,343,778*
WIP Job #W135 5.859.445*
*(500-300) x cost per unit ** 500 x cost per unit.
Problem 3
a.)
Equivalent Unit
Flow of Production Physical Unit
TIC DM CC
WIP Beginning
1.250
Transferred in during current
period 5.000
To Account for
6.250
Completed & Transferred out
during current period
From Beginning WIP

1.250 - 1.250 250
Started and Completed
4.000 4.000 4.000 4.000
WIP Ending
1.000 1.000 - 400
Accounted for
6.250 5.000 5.250 4.650
Work done to date
5.000 5.250 4.650

Total
Production
b.) Cost TIC DM CC
WIP Beginning 37.980.000 28.920.000 9.060.000
Cost Added during Current Period 157.600.000 94.000.000 25.200.000 38.400.000
Total cost to account for 195.580.000 122.920.000 25.200.000 47.460.000
Cost added during current period 94.000.000 25.200.000 38.400.000

Divided by equivalent unit of
work done in current period 5.000 5.250 4.650
Cost per unit equivalent of
work done in current period 18.800 4.800 8.258
c.)
Completed and Transferred out
during current period
From Beginning WIP 37.980.000 28.920.000 - 9.060.000

from beginning
Cost Added to beginning WIP wip * cost per
during current period 8.064.516 - 6.000.000 2.064.516 unit
Total from beginning wip 46.044.516 28.920.000 6.000.000 11.124.516
started and
completed
Started and Completed 127.432.258 75.200.000 19.200.000 33.032.258 *cost per unit
Total Units completed and
Transferred out during current
period 173.476.774 104.120.000 25.200.000 44.156.774
Total Cost during week 37 =Rp.
173.476.774
wip
ending*cost
WIP ending 22.103.226 18.800.000 - 3.303.226 per unit
Total Cost Accounted for 195.580.000 122.920.000 25.200.000 47.460.000

The cost of the week 37 WIP = Rp 195.580.000
Problem 4
a. Total Prime costs = DM Cost + DL cost
=(DM Beg+DM Purchased-DM Ending)+DL Cost
=(30+80-5)+40
=$145
Conversion Costs =DL Cost + MOH Cost
=DL Cost +(Plant Utilities+Indirect Manufacturing Labor +

Depreciation Plant and Equipment+Miscellaneous Manufacturing

Overhead+ Plant Supplies Used+ Property Taxes on Plant)
=40+(5+20+9+10+6+1)
=$91
b. Inventoriable Costs =DM Cost+DL Cost+MOH
=105+40+51
=$196
Period Costs =Marketing, distribution, and customer service costs
=$90
c.
Chen Corporation
Schedule of Cost of Good Manufactured
For the year ended Dec 31, 1009
DM Costs
DM Beginning Jan 1, 2009 $ 30
DM Purchased $ 80
Cost of Goods Available for sale $ 110
Ending DM Dec 31, 2009 $ (5)
DM Used $ 105
DL Cost $ 40
MOH Cost
Plant Utilities $ 5
Indirect Manufacturing Labor $ 20
Depreciation Plant and Equipment $ 9
Misc Expense $ 10
Plant Supplies Used $ 6
Property tax on plant $ 1
Total MOH Costs $ 51
Total Manufacturing Costs $ 196
Beginning WIP Jan 1, 2009 $ 10
Ending WIP Dec 31,2009 $ (2)
COGM $ 204
d.)
Chen Corporation
Income Statement
For the year ended December 31, 2009
Revenues $ 350
COGS
Beginning FG Jan 1, 2009 $ 40
COGM $ 204
Ending FG Dec 31, 2009 $ (12)
Total COGS $ 232
Gross Profit $ 118
Period Costs
Marketing, Distribution, CS Cost $ (90)
Operating Income $ 28

Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya
MOJAKOE
AKUNTANSI BIAYA
UTS AKUNTANSI BIAYA 2012/2013
Accounting Study Division
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Semester Gasal 2012 / 2013

Question 1 (10%)
Adi Nugraha was recently hired as assistant controller of PT Godong Ijo, which processes chemicals for use
in fertilizers. Adi was selected for this position because of his past experience in the chemical processing
field. During his first month on the job, Adi made a point of getting to know the people responsible for the
plant operations and learning how things are done at PT Godong Ijo.
During a conversation with the plant supervisor, Adi asked about the company procedures for handling
toxic waste materials. The plant supervisor replied that he was not involved with the disposal of wastes
and suggested that Adi might be wise to ignore this issue. This response strengthened Adi’s determination
to probe this area further to be sure that the company was not vulnerable to litigation.
Upon further investigation, Adi discovered evidence that PT Godong Ijo was using a nearby residential
landfill to dump toxic wastes. It appeared that some members of PT Godong Ijo’s management team were
aware of this situation and may have been involved in arranging for this dumping; however, Adi was
unable to determine whether his superior, the controller, was involved.
Uncertain how he should proceed, Adi began to consider his options by outlining the following three
alternative courses of action.
 Seek the advice of his superior, the controller

 Anonymously release the information to the local newspaper.
 Discuss the situation with an outside member of the board of directors with whom he is
acquainted
Required:
a. Discuss why Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo
and the dumping of toxic wastes. Refer to the specific standards of IMA Statement of Ethical
Professional Practice to support your answer. ( 4 points )
b. For each of the three alternative courses of action that Adi has outlined, explain whether or not
the action is appropriate. Use the IMA Statement of Ethical Professional Practice to support your
answer ( 3 points )
c. Without prejudice to your answer in Question (b), assume that Adi sought the advice of his
superior, the controller, and discovered that the controller was involved in the dumping of toxic
wastes. Using IMA Statement of Ethical Professional Practice to support your answer, describe the
steps that Adi should take to resolve this situation. ( 3 points )

Question 2 (20%)
PT Segar Abadi manufactures fan with specifications as presented by the picture on the side. Here is data
for the fan’s production costs (in Rp) for September 2012.
Material Used
Pelindung Depan 85,000,000
Baling-baling 75,000,000
Sekrup 2,000,000
Pelindung Bawah 81,000,000
Motor 210,000,000
Rumah Mekanik 70,000,000
Pipa Pengatur ketinggian 30,000,000
Pipa Landasan 40,000,000
Penutup Landasan 2,100,000
Penghubung 2,500,000
Landasan/ fondasi 45,000,000
Salaries & Wages

Production Operator 25,000,000
Security 6,000,000
N Production supervisor 7,000,000
Others
Depreciation of Prod. Machine 100,000,000
Utilities 20,000,000
Security System 4,500,000
Maintenance 30,000,000
In addition, below is the value of the fan’s inventory for both work-in-progress and finished goods ( in Rp)
at the beginning and the end of September 2012
- 1 - Sept 30 - Sept
WIP ( Rp ) 30,000,000 21,000,000
F/G ( Rp ) 245,000,000 300,000,000
Required :
Kindly form a Cost of Goods Sold Report for September 2012 ( Notes : For materials used, you need to
separate direct material from indirect materials)

Question 3 (15%)
3A. Katty Poni opened a re-bonding salon in a new shopping mall. She had anticipated that the costs for the
re-bonding service would be primarily fixed, but she found that the re-bonding costs increased with the
number of visits. Costs for this service over the past 12 months are as follows :
20X1 Re-bonding visits Total Cost ( Rp )

Jan 70 26.280.000
Feb 150 40.000.000
Mar 310 65.640.000
Apr 190 43.500.000
May 170 42.050.000
Jun 260 57.250.000
Jul 230 53.500.000
Aug 180 43.100.000
Sep 140 37.750.000
Oct 120 28.000.000
Nov 200 47.650.000
Dec 280 61.075.000
Required:
a. Calculate the cost formula for re-bonding services using the high-low method. ( 5 points)
b. Predict the cost of re-bonding services for January 20X2 for 110 visits using the formula you have
got in question A. ( 3 points )
3B. The cost of the personnel department at the Mumbai Company has always been charged to the
production departments based upon number of employees. Recently, opinions gathered from the
department managers indicated that the number of new hires might also be a predictor of personnel
costs to be assigned. Total personnel department costs are €120.000.
Cost Driver Department A Department B Department C

Number of employees 300 250 50
The number of new hires 15 25 10
Required:
Using the above data, prepare a report that contrasts the different amounts of personnel department
cost that would be allocated to each of the production departments if the cost driver used is
a. Number of employees; (3 points)

b. The number of new hires. (3 points)
c. Which cost estimation method is being used by Mumbai Company? (1point)
Question 4 (5%)

a. What are the costs-benefits of using standard costing? (3 points)

b. What happen if standard costing differ with actual costing? (2 points)
Question 5 (20%)
Anton Cahyadi is an advertising consultant. Recently, he has been working with his accountant to develop
a formal accounting system. His accountant has suggested the use of a job order costing system to simplify
costing procedures. During September, Anton and his staff working on jobs for the following companies :
PT Burangrang PT Red Sky PT Tarantula

Direct material cost Rp 13.500.000 Rp 24.300.000 Rp 28.800.000
Direct labor cost Rp 5.400.000 Rp 28.350.000 Rp 60.750.000
Number of ads designed 5 10 15
Job for PT Burangrang and PT Red Sky has been completed and recognized as revenue, but not for PT
Tarantula. Material purchased for the month is Rp 70.000.000. Anton is able to trace direct material to
each job because most of the cost associated with material related to photography and duplicating. The
accountant has told Anton that a reasonable charge for overhead, based on previous information is Rp
165.000 per direct labor hour. The normal labor cost per hour is Rp 135.000. The Actual overhead for the
month is Rp 120.000.000.
Required:
Based on the above information:
a. Prepare the journal entries related for PT Burangrang (The ads for PT Burangrang has a budgeted
material purchased Rp 15.000.000; PT Burangrang consumed 5% of the total actual MOH for the
month. The company write off any under/over allocated to COGS account).
b. Determine the total balance for WIP and Finished Good for the month.
c. Calculate whether there is under/over allocated for the company’s monthly overhead. The
company write off any under/over allocated to COGS account.
d. If Anton has been charging Rp 7.800.000, per ad developed, what was his net income for the
month?
e. Do you have any suggestion for Anton about the way he bills his client for developing ads? (hints :
analyzed the probability for each job)
Question 6 (30%)
PT DMD manufactures monitor for laptops. Each monitor passes through the assembly department and
the testing department. When the assembly department finishes work on each monitor, it is immediately
transferred to testing department. As each unit is completed in testing department, it is immediately
transferred to Finished Goods.
Other information:

 The process costing system at PT DMD has a single direct cost category (direct material) and a
single indirect cost category (conversion cost).
 PT DMD uses the FIFO method of process costing for assembly department, and weighted average
method of process costing for testing department.
 In the assembly department, direct materials are added at the beginning of the process. While in
the testing department, direct materials area added when the testing department process is 85%
complete.
 Conversion costs are added evenly both in the assembly department and in the testing
department.
Data for the assembly department and testing department during the month of October 2012 area as
follows:
Physical Transferred Direct Conversion

Unit In Material Cost
Assembly Department (FIFO)
Work In Process, October 1 8,000 $ 2,400,000 $ 850,000
Degree of completion of beginning work in process 60%
Started during October 2012 40,000
Completed during October 2012 42,000
Work in Process, October 31 6,000
Degree of completion of ending work in process 80%
Total Cost added during October 2012 $ 12,000,000 $ 6,500,000
Testing Department (Weighted Average)

Work in process, October 1 15,000 $ 6,330,000 $- $ 1,500,000
Degree of completion of beginning work in process 80%
Completed during October 2012 53,000
Work in Process, October 31 4,000
Degree of completion of ending work in process 70%
Total Cost added during October 2012 $ 21,465,000 $ 8,265,000
Required:
1. Compute the equivalent units for each cost category in assembly department and testing
department.
2. Explain the degree of completion of Direct Material used in calculation of equivalent units as in no.
1 above.
3. Calculate the ending balance of Work in Process for both departments as per 31 October 2012.
4. Prepare journal entries for all October 2012 transactions affecting Work in Process – Assembly and
Work in Process – Testing.
5. Calculate the unit cost of the product (monitor for laptops).

ANSWER
Question 1
a. Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo and the
dumping of toxic because it involves some values according to IMA Statement of Ethical
Professional Practice such as :
 Competence
Adi was selected as an assistant controller because of his past experience in the chemical
processing field which means he has some competence in this subject.
 Confidentially
The conversation between Adi and the plant supervisor should be keep confidential.
 Integrity
It involves Adi’s integrity to perform duties ethically especially when Adi was suggested to
ignore this issue by the plant supervisor.
 Credibility
Adi and others PT Godong Ijo members must provide credible evidence that some
management team were involved in arranging for the dumping.
b. Adi’s alternative courses of action analysis according to IMA Statement of Ethical Professional
Practice :
 Seek the advice of his superior is appropriate except when it appears that the superior is
involved. In this case, Adi action is not appropriate because Adi was unable to determine
whether his superior was involved.
 Release information to newspapers is clearly an inappropriate. Adi must keep the
information confidential unless he can prove some credible evidences.
 Discuss with outside member is inappropriate because Adi must keep the information
confidential. It is better for Adi to discuss the issue with the next level supervisor, such as
the CEO.
c. The steps Adi should take :
 Discuss the issue with the next level supervisor, for example CEO and audit committee.
 Clarify relevant ethical issues by initiating a confidential discussion with an IMA ethics
Counselor or other impartial advisor.
 Consult his own attorney as to legal obligations and tights concerning the ethical conflict.
Question 2
PT Segar Abadi
Cost of Goods Sold Report

For the period ended September 31, 2012 ( in Rp )
Direct Materials :
Pelindung depan 85.000.000
Baling-baling 75.000.000
Pelindung Bawah 81.000.000
Motor 210.000.000
Rumah Mekanik 70.000.000
Pipa pengatur ketinggian 30.000.000
Pipa Landasan 40.000.000
Landasan 45.000.000
Total direct materials : 636.000.000
Direct Manufacturing Labor 25.000.000
Manufacturing Overhead Cost :
Sekrup 2.000.000
Penutup Landasan 2.100.000
Penghubung 2.500.000
Security 6.000.000
Production Supervisor 7.000.000
Depreciation of Prod. Machine 100.000.000
Utilities 20.000.000
Security System 4.500.000
Maintenance 30.000.000 174.100.000
Manufacturing cost incurred during Sept 2012 835.100.000
Beginning Work in Process Inventory, Sept 1, 2012 30.000.000
Total Manufacturing Cost to account for 865.100.000
Ending Work In Process Inventory, Sept 30, 2012 21.000.000
Cost of Goods Manufactured 844.100.000
Beginning finished goods inventory, Sept 1, 2012 245.000.000
Cost of Goods available for use 1.089.100.000
Ending finished goods inventory, Sept 31, 2012 300.000.000
Question 3
3A.
a. Slope =
= = 164000
Y = 164000 X + C
26.280.000 = 164000 x 70 + C
C = 14.800.000
The Cost formula:

Total cost = 164000 x Rebonding Visits+ 14.800.000
b. Total cost predicted for January 20X2 = 164000 x 110 + 14.800.000

= Rp 31200000
3B.
a. Number of employees
Cost of Department A = 300 / (300 + 250 + 50) x €120.000 = €60.000
Cost of Department B = 250 / (300 + 250 + 50) x €120.000 = €50.000
Cost of Department C = 50 / (300 + 250 + 50) x €120.000 = €10.000
b. The number of new hires

Cost of Department A = 15 / (15 + 25 + 10) x €120.000 = €36.000
Cost of Department B = 25 / (15 + 25 + 10) x €120.000 = €60.000
Cost of Department C = 10 / (15 + 25 + 10) x €120.000 = €24.000
c. Mumbai Company should use the number of employees as cost driver to estimate the cost
because the number of employees is more economic plausibility to the cost than the number of
new hires.
Question 4
a. The cost benefit of standard costing system:

 Helps managers to focus on important issues
If costs remain standards, Managers can focus on other issues. When costs fall
significantly outside the standards, managers are alerted that there may be problems
requiring attention.
 Can promote economy and efficiency
Standard costing provide benchmarks that individuals can use to judge their own
performance.
 Can simplify bookkeeping
Instead of recording actual costs for each job, the standard costs for materials, labor, and
overhead can be charged to jobs.
 Fit naturally in an integrated system of responsibility accounting
The standards establish what cost should be, who should responsible for them, and what
actual costs are under control.
b. After all of the variances has been calculated, they need to be closed. If the total amount of
variances is not material, then, those variances can be closed to COGS account. However, if those
total variances are big, then the variances should be divided proportionately to WIP inventory,
finished goods inventory, and COGS accounts. How to report the variances in the balance sheet
and income statement is the same as if company makes the journal using normal costing.

Question 5
a. Journal Entries for PT Burangrang
Work-in-Process control 18.900.000

Material Control 13.500.000
Cash 5.400.000
WIP 6.600.000
MOH allocated 6.600.000
Finished Goods Control 25.500.000

Work-in-Process control 25.500.000

Finished Goods Control 25.500.000
Manufacturing Overhead allocated 6.600.000

( labor hour = 5.400.000/135.000 = 40 hours
MOH allocated = 40 x 165.000 = 6.600.000 )
COGS 600.000
Manufacturing overhead control 6.000.000
(5% x 120.000.000)
b. Total WIP Balance = Rp 28.800.000 + 60.750.000 + ((60750000/135000)x165000) = Rp 163.800.000

Total Finished Goods = 0 (there is no ending finished goods because all of the finished goods have
been sold)
c. Labor hours PT Burangrang = 40 hours

Labor hours PT Red Sky = 28.350.000/135.000 = 210 hours
Labor hours PT Tarantula = 60.750.000/135.000 = 450 hours
Total labor hours = 700 hours
MOH allocated = 700 x Rp 165.000 = Rp 115.500.000

Under allocated indirect cost = Rp 120.000.000 – 115.500.000 = Rp 4.500.000
Journal entries:
Manufacturing overhead allocated 115.500.000

Manufacturing Overhead Control 120.000.000
d. Anton income = 15 x 7.800.000 = Rp 117.000.000

COGS PT Red Sky = 24.300.000 + 28.350.000 + 34.650.000  allocated (210x165000)

= 52.650.000 + 36.272.727
= Rp 88.922.727 87.300.000
COGS PT Burangrang = 25.500.000
Anton Net income = 117.000.000 – 87.300.000 – 25.500.000= Rp 4.200.000
e. Anton should consider time used to produce ads in billing his customer. Time consumed job
should be more expensive than others.
Question 6
1. Equivalent Unit
Equivalent Units
Physical
Flow of Production Tranferred-In Direct Conversion
Units
Cost Material Cost
Assembly Department
Work in Process, October 1 8.000
Started during October 2012 40.000
To account for 48.000
Completed and transferred out during current period
From beginning work in process 8.000
[8.000 x 0% ; 8.000 x (100% - 60%)] 0 3.200
Started and completed 34.000
[40.000 x 100% ; 40.000 x 100%] 34.000 34.000
Work in process ending 6.000
[6.000 x 100% ; 6.000 x 80%] asdasd 6.000 4.800
Accounted for 48.000
Equivalent units of work done in October 2012 40.000 42.000
Testing Department
Work in Process, October 1 15.000
Transferred in October 2012
42.000
(53.000 + 4.000 – 15.000)
To account for 57.000
Completed and transferred out during current period 53.000 53.000 53.000 53.000
Work in process ending 4.000
[4.000 x 100% ; 4.000 x 0% ; 4.000 x 70%] aasdas 4.000 asdas- 2.800
Accounted for 57.000
Equivalent units of work done in October 2012 57.000 53.000 55.800
2. Degree of Completion of Direct Material

In both Assembly and Testing Department, Degree of completion of Direct material is 100%
because the materials are added at to the process one time, whether it is on the beginning of the
process or when the process is 85% complete.
3. Ending Balance of WIP
Total
Transferred-In Direct
Production Conversion Cost
Cost Material
Cost
Assembly Department
Work in process beginning $ 3.250.000 $ 2.400.000 $ 850.000
Cost added in October 2012 18.500.000 12.000.000 6.500.000
Total costs to account for $ 21.750.000 14.400.000 $ 7.350.000
Cost added in October 2012 $ 12.000.000 $ 6.500.000

Divide by equivalent units of work done in October 2012 40.000 42.000
Cost per equivalent unit of work done in current period $ 300 $ 154,76
Work in process ending $ 2.542.848 6.000 x $ 300 4.800 x $ 154,76
Testing Department
Work in process beginning $ 7.830.000 $ 6.330.000 $- $ 1.500.000
Cost added in October 2012
(( 34.000 x 300 + 37.200 x 154,76 +2.400.000 + 45.687.072 19.207.143 21.465.000 8.265.000
850.000);21.465.000; 8.265.000)
Total costs to account for $ 53.517.072 $ 25.537.143 $ 21.465.000 $ 9.765.000
Cost incurred to date $ 25.537.143 $ 21.465.000 $ 9.765.000

Divide by equivalent units of work done in October 2012 57.000 53.000 55.800
Cost per equivalent unit of work done in current period $ 448,0201 $ 405 $ 175
Work in process ending $ 2.282.080 4.000 x $448 - 2.800 x $175
4. Journal Entries
WIP – Assembly 12.000.000

Accounts Payable Control 12.000.000
WIP – Assembly 6.500.000

Various accounts such as Wages Payable Control
6.500.000
and Accumulated Depreciation
WIP Control – Testing 19.207.143

WIP Control – Assembly 19.207.143

Accounts Payable Control 21.465.000

Various accounts such as Wages Payable Control
8.265.000
and Accumulated Depreciation
Finished Goods 54.485.063

5. Unit cost product = 54.485.063/ 53.000 = $ 1028

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Problem I  Process Costing  FIFO Method (20%)
Baxter Products manufactures office furniture by using assembly-line process. Direct

materials type 1 introduced a the start of the process but direct materials type 2 are added only
when the process reaches 75% complete. Conversion cost is incurred evenly throughout
manufacturing. An examination of the company’s Work-in-Process account for August revealed the
following selected information:
Debit side 
August 1 balance: 600 units, 40% complete; cost, $44,600*
Production started: 1,800 units
Direct materials used during August: Type 1 $80,000 and Type 2 $31,200
August conversion cost: $1,400
Credit side 
Production completed: 1,400 units
*Supplementary records disclosed direct material cost of $30,000 and conversion cost $14,600.
Conversations with manufacturing personnel revealed that the ending work in process was 80%
complete.
Required:
1. Compute the cost per equivalent unit for each type of cost assuming the company uses FIFO
method for process costing.
2. Calculate the cost of goods completed during August, and prepare the appropriate journal
entry to record completed production.
3. Determine the cost of the August 31 work-in-process inventory.
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Problem II  MFOH Journals and Calculation (15%)
Company’s Factory Overhead Information During the Month of October 2013
Actual Factory Overhead Costs $11,150
Actual Unit Produced 3,000 Units
Actual Machine Hours Used 5,800 Machine Hours
The company has chosen machine hours to allocate the factory overhead rate. Total budgeted FOH
for 2013 was $200,000, while the budgeted machine hours used for 2013 was 100,000 machine
hours. The factory overhead will be applied/allocated to the product at a ratio of 2 Machine hour per
unit.
Based on the information above:
1. Prepare the necessary journal to record MFOH related transactions using (a) actual cost, (b)
normal cost, and (c) standard cost
2. Prepare the necessary journal to close the MFOH over or under applied using those three
methods, assuming that the amount is not material.
Problem III  Preparing COGM and COGS Statement (20%)
Cinnabar Company has provided the following data concerning its operation for the year ended
December 31, 20A:
Raw Materials Inventory, December 31, 20A $24,000
Work In Process Inventory, December 31, 20A $30,000
Finished Goods Inventory, December 31, 20A $70,000
Sales $1,100,000
Factory Maintenance $38,400
Administrative Salaries $108,000
Discount on Raw Material Purchase $4,200
Sales Delivery Expenses $16,000
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Interest Income $1,000
Factory Supplies Used $22,400
Common Stock ($10 par value) $2,000,000
Retained Earnings $525,000
Trade Accounts Payable $273,500
Accumulated Depreciation  Factory Building and Equipment $47,500
Building and Equipment $500,000
Trade Accounts Receivable $450,000
Cash $170,000
Finished Goods Inventory, January 1, 20A $37,500
Direct Labor $180,000
Bad Debt Expense $2,500
Factory Power and Heat $19,400
Advertising $8,400
Insurance Expense  Factory Building and Equipment $4,800
Work in Process, January 1, 20A $84,000
Depreciation  Factory Building and Equipment $17,500
Factory Superintendence $100,000
Interest Expense $1,500
Raw Material Purchased $400,000
Indirect Factory Labor $20,000
Sales Returns $2,200
Sales Discounts $1,300
Indirect Material Used for Production $12,500
Raw Material Inventory, January 1, 20A $15,600
Required: Prepare the Cost of Goods Manufactured and Cost of Good Sold Statement for the
Year
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Problem IV  Job Order Costing (20%)
Regul Company uses job cost accounting system. Manufacturing overhead is applied to
production at a predetermined rate of 150% of direct labor cost. Any over-or underapplied MOH
is closed to the COGS account at the end of each month. Additional information is available as
follows:
Job 101 was the only job in process at January 31, with accumulated costs as follows:
Direct materials $4,000
Direct labor $2,000
Applied MOH $3,000
Jobs 102, 103, and 104 were started during February. Direct materials requisitions for February
totaled $26,000. Direct labor cost of $20,000 was incurred for February. Actual Manufacturing
Overhead for February was $32,000. The only job still in process on February 28 was job 104,
with costs of $2,800 for direct materials and $1,800 for direct labor.
Required:
a. What was the cost of goods manufactured for February?

b. What was the amount of over-or underapplied overhead closed to the cost of goods sold
account at February 28?
c. Make the appropriate journal entries for February!
Problem V  Process Costing  Weighted Average Method (25%)
True Sound is a company which manufactures and sells computer speakers for multimedia
systems. The high quality sound is the result of a signal-processing chip designed by True Sound
Engineers. True Sound’s production consist only one production department, which is assembly
department. The company buys and assembles four basic components (speaker cone, magnet,
plastic housing, and patented amplifier) into a finished speaker. Beginning WIP inventory at
October 1st 2013 consists of 8,000 unit of speaker which is already reached 70% of completion.
During the month of October 2013, the company put another 25,000 units of speaker to be
produced during the month. Ending WIP inventory at October 31st, 2013 consists of 5,000 unit of
speaker (40% of completion) and 3,000 units of speaker (80% completion)
All of the speaker cone will be added at the beginning of the production process, while all of the
magnet will be added when the production process reach 30% completion, all plastic housing
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will be added when the production process reach 65% completion, while all patented amplifier
will be added when the production process reach 85% of completion. Conversion process
incurred evenly throughout the production process.
Production Cost Information in the month of October 2013 were as follows
Cost of Beginning Inventory
Speaker Cone $94,400
Magnet $62,000
Plastic Housing $63,200
Patented Amplifier 0
Conversion Cost $122,080
Costs Added during the Month of October 2013
Speaker Cone $301,600
Magnet $103,000
Plastic Housing $160,800
Patented Amplifier $575,000
Conversion Cost $524,720
Based on the following information (a) prepare a production cost report for the month of
October 2013, using a weighted average method and (b) prepare the necessary journals needed
to record transaction during the month of October 2013 (assuming the finished product is
transferred to F/G inventory warehouse.
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JAWABAN
Problem I – Process Costing – FIFO Method – 20%

1. Cost per equivalent unit
Equivalent Units
Physical Direct Direct Conversion
Flow of Production Units Materials 1 Materials 2 Cost
Work-in-Process, beginning 600
Started during current period 1,800
To account for 2,400
Completed and transferred during current period:
(a)
From beginning work in process 600 - 600 360
[600 x (100%-100%); 600 x100%; 600 x (100%-40%)]

Started and completed 800 800 800 800
(800 x 100%; 800 x 100%; 800 x 100%)
Work in process, ending 1,000 1,000 1,000 800
(1000 x 100%, 1000 x 100%, 1000 x 80%)
Accounted for 2,400
Equivalent units of work done in current period 1,800 2,400 1,960
Total
Direct Direct Conversion
Production
Materials 1 Materials 2 Cost
cost
Work-in-Process, beginning 44,600 30,000 0 14,600
Cost added in current period 162,600 80,000 31,200 51,400
Total costs to account for 207,200 110,000 31,200 66,000
Cost added in current period 80,000 31,200 51,400

Divide by equivalent units of work done in current
period 1,800 2,400 1,960
Cost per equivalent unit of work done in current
period 44.444 13 26.224
(a) Under FIFO method, the equivalent-unit calculations for each cost category focus
on equivalent units of work done in the current period (August) only. Thus,
beginning WIP inventory equivalent unit is the remaining work that has to be done
in August. Since type 1 material are added at the start of the process, none of type
1 cost is added in work done in August.
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Total
Direct Direct Conversion
Production
Materials 1 Materials 2 Cost
cost
Assignment of cost:
Completed and transferred out ( 1400 units)
Work in process, beginning (600 units) 44,600 30,000 - 14,600
(b)
Costs added to beginning WIP in current period 17,241 - 7,800 9,441
Total from beginning inventory 61,841
Started and completed (800 units) 66,935 35,556 10,400 20,980
Total costs completed 128,776
Work in process, ending (1000 units) 78,424 44,444 13,000 20,980
Total costs accounted for 207,200 110,000 31,200 66,000
(b) Cost added to beginning WIP in current period equals cost per equivalent unit of
work done in current period times equivalent units of work done in current period
2. Cost of goods completed during August and its journal

Cost of goods completed during August is $ 128,776
Journal
Work in Process - Assembly 162,600
Direct Materials - Type 1 80,000
Direct Materials - Type 2 31,200
Various accounts related to conversion cost 51,400
Finished Good - Inventory 128,776
Work in Process - Assembly 128,776
3. Cost of the August 31 Work-in-Process Inventory

Cost of the August 31 WIP inventory is $ 78,424
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Problem II – MFOH Journals and Calculation – 15%
1. Necessary journal to record MFOH related transaction

(a) Actual Cost
Under actual costing, manufacturing overhead cost (MFOH) is the actual factory
overhead costs. Thus, the journal is
Work-in-Process 11,150
MFOH 11,150
(b) Normal Cost

Budgeted MFOH rate = Budgeted annual indirect cost
Budgeted annual quantity of the cost-allocation base
= $200,000
100000 machine hours
= $2/machine hours
Under normal costing, MFOH is the budgeted indirect cost rate times the actual
quantities of cost-allocation bases. Thus, the journal is
MFOH Allocated 11,600
MFOH Control 11,150
Cash Control 11,150
(c) Standard Cost

MFOH Control 11,150
Cash Control 11,150
2. Necessary journal to close the MFOH

(a) Actual Cost
Under actual costing, there is no over or under applied MFOH since there is no
budgeted MFOH on the first place. So, no entry for actual costing
(b) Normal Cost
MFOH control 11,150
COGS 450
(c) Standard Cost
MFOH control 11,150
COGS 850
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Problem III – Preparing COGM and COGS Statement – 20%

Cinnabar Company
Schedule of Cost of Goods Manufactured
For the Year Ended December 31, 20A
Direct materials:
Beginning Inventory, January 1, 20A 15,600
Purchases of Raw Materials 400,000
Discount on Raw Materials Purchase (4,200)
Raw Material Available for Production 411,400
Ending Inventory, December 31, 20A (24,000)
Raw Material Used for Production 387,400
Indirect Material Used for Production (12,500)
Direct Materials Used 374,900
Direct Manufacturing Labor 180,000
Manufcaturing Overhead:
Indirect Factory Labor 20,000
Factory Maintanance 38,400
Factory Supplies Used 22,400
Factory Power and Heat 19,400
Factory Superintendence 100,000
Insurance Expense - Factory Building
and Equipment 4,800
Depreciation - Factory Building
and Equipment 17,500
Indirect Material Used for Production 12,500
Total Manufacturing Overhead 235,000
Manufacturing Cost Incurred During 20A 789,900
Beginning Work In Process Inventory, January 1, 20A 84,000
Total Manufacturing Cost to Account for 873,900
Ending Work In Process Inventory, December 31, 20A (30,000)
Cost of Goods Manufactured 843,900
Cinnabar Company
Schedule of Cost of Goods Sold
For the Year Ended December 31, 20A
Beginning Finished Good Inventory, January 1, 20A 37,500
Cost of Goods Manufactured 843,900
Cost of Goods Available for Sale 881,400
Ending Finished Good Inventory, December 31, 20A (70,000)
Cost of Goods Sold 811,400
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Problem IV – Job Order Costing – 20%
a. Cost of goods manufactured

Using normal costing, indirect cost equals budgeted indirect cost rates x actual
quantities of cost-allocation bases
Direct Manufacturing Cost

Direct Material Requiseted 26,000
Direct Labor Cost 20,000 46,000
Manufacturing Overhead Cost 30,000
Manufacturing Cost Incurred During February 76,000
Beginning WIP Inventory, February 1 9,000
Total Manufacturing Cost to Account for 85,000
Ending WIP Inventory, December 31 (7,300)
Cost of Goods Manufactured (Feb) 77,700
b. Amount of over or underapplied overhead

Actual indirect cost incurred 32,000
Manufacturing overhead cost allocated
(150% x 20,000) 30,000
Underapplied overhead cost 2,000
c. Journal
Work in Process - Inventory 30000
Manufacturing Overhead Allocated 30000
Work in Process -Inventory 26000
Materials Control 26000
Work in Process -Inventory 20000
Cash Control 20000
Manufacturing Overhead Control 32000
Cash Control 32000
COGS 2,000
Manufacturing Overhead Allocated 30,000
Manufacturing Overhead Control 32,000
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Problem V – Process Costing – Weighted Average Method – 25%
(a) Production cost report for the month of October 2013

True Sound
Production Department Production Cost Report ( Weighted Average Method)
Month Ended October 31, 2013
Step 1: Summary of Physical Units of Output and Equivalent Unit Calculation
Physical
Units to be accounted for Units
Units in beginning WIP inventory 8,000
Units started during the period 25,000
Total units to be accounted for 33,000
Equivalent Unit
Physical Speaker Plastic Patented Conversion
Units accounted for Magnet
Units Cone Housing Amplifier Cost
Completed and transferred out during
October 25,000 25,000 25,000 25,000 25,000 25,000
Units in ending WIP inventory 5,000 (40%) 5,000 5,000 - - 2,000
3,000 (80%) 3,000 3,000 3,000 - 2,400
Total units accounted for 33,000 33,000 33,000 28,000 25,000 29,400
Step 2: Summary of Costs to be Accounted for
Total
Speaker Plastic Patented Conversion
Production Magnet
Cost to be accounted for Cone Housing Amplifier Cost
Cost
Cost in beginning WIP inventory $ 341,680 $ 94,400 $ 62,000 $ 63,200 $ - $ 122,080
Cost added during October 1,665,120 301,600 103,000 160,800 575,000 524,720
Total costs to account for $ 2,006,800 $ 396,000 $ 165,000 $ 224,000 $ 575,000 $ 646,800
Step 3: Calculation of Cost per Equivalent Unit
Total
Production Magnet
Cone Housing Amplifier Cost
Cost
Total cost incurred to date $ 396,000 $ 165,000 $ 224,000 $ 575,000 $ 646,800
Total equivalent units accounted for 33,000 33,000 28,000 25,000 29,400
Cost per equivalent unit $ 12 $ 5 $ 8 $ 23 $ 22
Step 4: Assign Cost to Units Transferred Out and Units in Ending WIP Inventory
Total
Production Magnet
Cone Housing Amplifier Cost
Cost
Cost assigned to units transferred out $ 1,750,000 $ 300,000 $ 125,000 $ 200,000 $ 575,000 $ 550,000
Cost assign to ending WIP inventory
40% completed 129,000 60,000 25,000 - - 44,000
80% completed 127,800 36,000 15,000 24,000 - 52,800
Total cost accounted for $ 2,006,800 $ 396,000 $ 165,000 $ 224,000 $ 575,000 $ 646,800
1. Step 1 Explained.
It was mentioned in the question paper when is a certain direct material added in the
production process. In this case, plastic housing, for example, is added when
production process reach 65% completion, thus, in a 40% completed product there is
0 equivalent unit of plastic housing. While for the conversion costs, the costs are
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incurred throughout the production process, thus, in a 40% completed product, the
equivalent unit equals completion degree times physical units.
All costs to be accounted for are mentioned in the question paper.
Cost per equivalent unit can be obtained by dividing total cost incurred to date of a
certain cost and the equivalent unit of work done
Cost assigned can be obtained by multiplying cost per equivalent unit and its
equivalent unit. In this case, cost assigned to units transferred out of speaker cone is
its cost per equivalent unit ($12) times its equivalent unit transferred out (25000).
(b) Preparing the necessary journal
Journal
Work-in-Process - Assembly 1,140,400
Speaker Cone Control 301,600
Magnet Control 103,000
Plastic Housing Control 160,800
Patented Amplifier Control 575,000
Work-in-Process - Assembly 524,720

Various accounts related to conversion
cost 524,720
Work-in-Process - F/G Inventory 1,750,000
Work-in-Process - Assembly 1,750,000
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JAWABAN UAS AB
2014/2015
PROBLEM 1
Part A
Physical 15% 40% 100%

Unit
WIP 12500
Unit started 150.000
during period
162.500
Completed 141.000 141.000 141.000 141.000
Normal Spoilage 9.660 10.535 9.870
Abnormal 2.340 1.465 2.130
Spoilage
Ending Inventory 9.500 9.500 9.500
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

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

*Weight juice  X+7%X=27%
X = good unit
X = (27%: 1,07) = 25.23%
Crushed
Sliced pineapple Pineapple juice total
pineapple
Final sales value
756,000,000 554,400,000 272,523,364.49 1,582,923,364
Deduct separable
cost 60,500,000 137,500,000 42,000,000 240,000,000
NRV at split off
695,500,000 416,900,000 230,523,364 1,342,923,364
Weighted 52% 31% 17% 100%
382,728,094.24
joint cost allocated
52%(775.000.000- 229,416,739.74 126,855,166.02 739,000,000
(30.000X1200))
Revenue
756,000,000 554,400,000 272,523,364 1,582,923,364
COGS
Joint cost
382,728,094.24 229,416,739.74 126,855,166.02 739,000,000.00
Separable cost
60,500,000 137,500,000 42,000,000 240,000,000
Production cost
443,228,094.24 366,916,739.74 168,855,166.02 979,000,000.00
COGS
(443,228,094.24) (366,916,739.74) (168,855,166.02) (979,000,000.00)
Profit
312,771,905.76 187,483,260.26 103,668,198.47 603,923,364.49
Profit margin 41.37% 33.82% 38.04% 38.15%
PROBLEM 3
PART A
a. EOQ =
b. Number of order per year =

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

PROBLEM 4
1. Allocation the support departments’ costs to the main department using the direct
method
Support Departments Main Departments

Human Information Total
Corporate Consumer
Resources System
$
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
$
$ 0 $ 0 2.339.489 $1.250.971 $ 3.590.460
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

Support Departments Main Departments

Human Information Total
Corporate Consumer
Resources System
Cost Incurred $ 145.400 $ 468.800 $ 1.996.540 $ 979.720 $ 3.590.460
Alloc. of HR costs
(21/91, 42/91, 28/91) $(145.400) $ 33.554 $ 67.108 $ 44.738
$ 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 x 831.500
(40.000+500.000) 540.000
= $ 61.592,59259
Total cost = $ 61.592,59259 + prime cost
= $ 61.592,59259 + 200.000
= $ 261.592,59259
Total cost/unit = $ 261.592,59259 / 40.000
= $ 6,53981 = $ 6,54

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) 540.000
= $ 769.907, 4074
Total cost = $ 769.907, 4074 + prime cost
= $ 769.907, 4074 + 2.500.000
= $ 3.269.907,4074
Total cost/unit = $ 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

 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
= 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

= 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
= 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
= 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

= 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

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

MOJAKOE
AKUNTANSI BIAYA


UNDERGRADUATE PROGRAM
FACULTY OF ECONOMICS
UNIVERSITY OF INDONESIA
FINAL EXAM
SEMESTER GASAL 2010/2011
COST ACCOUNTING
TEAM TEACHING
180 MINUTES
CLOSED BOOK
Problem 1 (25%)
Waybulo Corporation is a manufacturing company, which produces three kinds of leather related
product, which are bags, purse, and wallet. Right now, the company has difficulties in determining
the profitability of each of the product, and therefore is considering to implement Activity Based
Costing system. After several interview and research, the company determine seven activities
which are :
Scheduling Production Run

Purchasing Materials
Moving Materials
Set-up the machine
Making Product
Inspecting Product
Packaging Product
Direct cost to produce one unit of each of the product are :
Bags Purse Wallet
Direct Material Rp 8,000 per bags Rp 7,000 per purse Rp 9,000 per wallet
Direct Labor Rp 1,000 per bags Rp 1,500 per purse Rp 1,200 per wallet
The company already performed the first stage of Activity Based Costing, which was allocating the
indirect costs to each of the activities, Now the company is trying to do the second stage
alloacation. Results of the first stage allocarion was stated below:
Scheduling Production Run Rp 37,482,500
Purchasing Materials Rp 24,120,000
Moving Materials Rp 71,981,250
Set-up the machine Rp 39,878,750
Making Product Rp 580.530,000
Inspecting Product Rp 92,187,500
Packaging Product Rp 41,820,000
The activity drivers (cost drivers) to allocate each of the activities to products are listed below.
(you have to match the activity drivers listed - one driver for one activity only)

Bags Purse Wallet
Number of Run Scheduled 500 run 750 run 750 run
Packaging Hour per unit 0.05 hours per unit 0.03 hours per unit 0.02 hours per unit
Number of moves per run 3 moves per run 4 moves per run 5 moves per run
Inspection Hours per run 2 hours per run 3 hours per run 4 hours per run
Number of Purchase order 300 purchase order 400 purchae order 500 purchase order
Machine hour per unit 0.1 per unit 0.12 per unit 0.15 per unit
Set up hours per run 0.25 hours per run 0.35 hours per run 0.5 hours per run
Other Information given by the company were:
Bags Purse Wallet
Units Produced 60,000 unit 30,000 unit 10,000 unit
Price per unit Rp 16,500 Rp 25,000 Rp 28,000
Based on the information given, please answe the following questions
 Calculate the profitability of each product using the traditional method, assuming that all of
the indirect costs will be allocated using machine hours
 Calculate the profitability of each product using the ABC method
 What is your recommendation to improve company’s profitability?
Problem 2 (20%)
PT Heksa produces t-shirts and apparels. All production processes are started when customers
order is received. In December 2010, there was no initial inventory. Production costs consist of
costsof conversion and materials. Raw materials were purchased using JIT system. In addition,
below is some additional information related with PT Heksa’s production :
Actual Conversion Costs $120,000

Purchase Cost of Raw Materials $100,000
Standard material cost per unit 30
Standard Conversion cost per unit 70
Units Produced 1,600
Units Sold 1,400
Required:
Assuming that the company uses backflush costing method, make all necessary journals to record
the activities carried out in December 2010 if 3 (three) trigger points are used. These points
include: the purchasing of raw materials, the completion of finished goods and sales of finished
goods.
Problem 3 (20%)
Julia Company manufactures three join products A, B, and C as a result of a joint process. During
October, Joint process costs totaled $288,000. Details regarding each of the three products show:

A B C
Units Produced 1,000 3,000 5,000
Units Sold 800 2,500 4,300
Separable Cost $25,000 $60,000 $105,000
Selling Price per unit $100 $80 $50
Required:
1. Compute the cost assigned to the ending inventory of each product and in total, using NRV
(net Realizable Value) Method. There were no units in finished good on October 1.
2. Customers have been found who would be willing to buy all of the output of each product
at the split off point for the following prices : A :$60 ; B:$65 ; C:$25 . Show which product
should be sold at the split-off point.
3. Now supposed the $60,000 cost of B’s separable cost includes $18,000 of allocated fixed
costs, and the facilities that would be used to further process B have an alternative use. If
B is not processed further, the alternative use of these facilities will generate revenue of
$6,000 and variablecost of $1,000. Should B processed further?
Problem 4 (20%)
Gotham University offers onlu high-tech graduate level programs. Gotham has two principal
operating departments, Engineering and Computer sciences, and two supports departments,
Facility and technology maintenance, and enrollment services. The base used to allocate facility
and technology maintenance is budgeted total maintenance hours, The base used to allocate
enrollment services is number of credit hours for a department, The facility and technology
maintenance budget is $350,000, while the enrollment services budget is $950,000. The following
chart summarizes budgeted amounts and allocation base amounts used by each department :
Services Provided (annually)

Budget Computer F&T Enrollment
Engineering
sciences Maintenance service
$
Engineering 3.500.000
$
Computer Sciences 1.400.000
F&T Maintenance (in $
hours) 350.000 2.000 1.000 0 5.000
Enrollment
services(in credit $
hours) 950.000 24.000 36.000 2.000 0
Required :
Allocate support costs to each of the two principal operating departments, engineering and
computer sciences using :
a) Direct Method
b) Step Down Method
c) Reciprocal Method

Problem 5 (15%)
The door company manufactures doors. Classify each of the following quality costs as prevention
costs, appraisal costs, internal failure costs, or external failure costs.
a) Retesting of reworked products

b) Downtime due to quality problems
c) Analysis of the cause of defects in production
d) Depreciation of test equipment
e) Warranty repairs
f) Lost sales arising from a reputation for poor quality
g) Quality circles
h) Rework direct manufacturing labor and overhead
i) Net cost of spoilage
j) Technical support provided to suppliers
k) Audits of the effectiveness of the quality system
l) Plant utilities in the inspection area
m) Reentering data because of keypunch errors
Good Luck and Happy New Year
Answers
Problem 1
a.)Traditional Method
Bags Purse Wallet Total

Machine Hours 0.1*60,000=6,000 0.12*30,000=3,600 0,15*10,000=1,500 11,100
o Allocated OH costs per bags =6,000/11,100 * (37,482,500 + 24,120,000 + 71,981,250
+ 33,878,750 + 580,530,000 + 92,187,500 + 41,820,000)
=6,000/11,100 * 888,000,000
=480,000
o Allocated OH costs per purse =3,600/11,100 * (37,482,500 + 24,120,000 + 71,981,250

+ 33,878,750 + 580,530,000 + 92,187,500 + 41,820,000)
=3,600/11,100 * 888,000,000
=288,000
o Allocated OH costs per wallet =1,500/11,100 * (37,482,500 + 24,120,000 + 71,981,250

+ 33,878,750 + 580,530,000 + 92,187,500 + 41,820,000)
=1,500/11,100 * 888,000,000
=120,000
Traditional
Method Bags Purse Wallet
Revenues 60,000*16,500= Rp 990,000,000 30,000*25,000= Rp 750,000,000 10,000*28,000= Rp 280,000,000
Direct Method 60,000*8,000= Rp 480,000,000 30,000*7,000= Rp 210,000,000 10,000*9,000= Rp 90,000,000
Direct Labor 60,000*1,000= Rp 60,000,000 30,000*1,500= Rp 45,000,000 10,000*1,200= Rp 12,000,000
Overhead Cost Rp 480,000,000 Rp 288,000,000 Rp 120,000,000
Profit (Gross
Margin) (Rp 30,000,000) Rp 207,000,000 Rp 58,000,000
percentage -3,03% 27.6 % 20.71%

b.) ABC Method
Activity Cost drivers Bags Purse Wallet

Schedulling production run Number of run scheduled 500 run 750 run 750 run
Purchasing Materials Number of purchase order 300 400 500
Making Materials Number of moves 3x500=1,500 4x750=3,000 5x750=3,750
Set up the machine Set-up hours 0.25x500=125 0.35*750=262.5 0.5*750=375
Making product Machine hours 0.1*60,000=6,000 0.12*30,000=3,600 0.15*10,000
Inspecting Product Inspection hours 2*500=1,000 3*750=2,250 4*750=1,500
Packaging product Packaging hours 0.05*60,000=3,000 0.03*30,000=900 0.02*10,000=200
o Allocated OH costs per bags =(500/2,000 *37,482,500 )+ (300/1,200 * 24,120,000) +
(1,500/8,250 *71,981,250) + (125/762.5 *39,878,2500) + (6,000/11,100 *580,530,000)
+ (1,000/6,250* 92,187,500) + (3,000/4,100*41,820,000)
=394,175,625
o Allocated OH costs per purse =(750/2,000 *37,482,500 )+ (400/1,200 * 24,120,000) +

(3,000/8,250 *71,981,250) + (262.5/762.5 *39,878,2500) + (3,600/11,100
*580,530,000) + (2,250/6,250* 92,187,500) + (900/4,100*41,820,000)
=292,647,187.50
o Allocated OH costs per wallet =(750/2,000 *37,482,500 )+ (500/1,200 * 24,120,000) +

(3,750/8,250 *71,981,250) + (375/762.5 *39,878,2500) + (1,500/11,100 *580,530,000)
+ (3,000/6,250* 92,187,500) + (200/4,100*41,820,000)
=201,177,187.50
ABC Method Bags Purse Wallet

60,000*16,500= Rp 30,000*25,000= Rp 10,000*28,000= Rp
Revenues 990,000,000 750,000,000 280,000,000
60,000*8,000= Rp 30,000*7,000= Rp
Direct Method 480,000,000 210,000,000 10,000*9,000= Rp 90,000,000
Direct Labor 60,000*1,000= Rp 60,000,000 30,000*1,500= Rp 45,000,000 10,000*1,200= Rp 12,000,000
Overhead Cost Rp 394,175,625 Rp 292,647,187.50 Rp 201,177,187.50
Profit (Gross Margin) Rp 55,824,375 Rp 202,352,812.50 (Rp 23,177,187.50)
percentage 5.64% 26.98% -8,28%
c.) My recommendation to improve company’s profitability is to reduce non value added cost by
reducing non value added activities such as moving and inspecting. If the company can move and
inspect more efficient the non value added cost will be decreased, so the company’s profitability
could be increased.
Problem 2
Date Description Dr Cr
2010 31 Inventory-Materials and in process control $ 100.000
Dec Account Payable Control $ 100.000
Conversion Cost Control $ 120.000
Various Account $ 120.000
31 (No Entry)
31 Finished Good Control $ 160.000
Inventory-Materials and in process control $ 48.000 1600*30
Conversion Cost Allocated $ 112.000 1600*70

31 Cost of Good Sold $ 140.000 1400/1600

Finished Good Control $ 140.000 *160000
31 Conversion Cost Allocated $ 112.000
Cost of Good Sold $ 8.000
Conversion Cost Control $ 120.000
Problem 3
$25,000 $100
$60
A A
$65 $80
$60,000
B B
$25 $50
$105,000
C C
1. NRV Method
Separable Allocated
Product Units Price FSV Cost NRV Weight JC
$ $ $ $
A 1000 $100 100.000 25.000 75.000 0.1875*288000 54.000
$ $ $ $
B 3000 $80 240.000 60.000 180.000 0.45*288000 129.600
$ $ $ $
C 5000 $50 250.000 105.000 145.000 0.3625*288000 104.400
$
400.000
Unit
Allocated Separable Total Prod Unit Ending Ending
Product JC cost Cost Cost/Unit Sales Price Inv Inv
$ $ $ $ $ $
A 54.000 25.000 79.000 79 800 100 200 15.800
$ $ $ $ $ $
B 129.600 60.000 189.600 63,2 2500 80 500 31.600
$ $ $ $ $ $
C 104.400 105.000 209.400 41,88 4300 50 700 29.316
$
76.716

2. Product A
Incremental Revenues =1,000 x ($100-$60) =$40,000

Incremental Costs =$25,000
Incremental Operating Income =$15,000
Product B
Incremental Operating Income =($15,000)
Product C
Incremental Operating Income =$20,000
-Further Processing A and C can increase operating income. By processing A, there is increase
about $15,000, and C $20,000. On the other side, further processing B decrease operating
income by $15,000. So product B should be sold at split off point
3.
Incremental Revenues =3,000 x ($80-$65)- $6,000 =$39,000
Incremental Costs =$60,000-($18,000+$1,000)=$41,000
Incremental Operating Income =($ 2,000)
Further processing B still decrease the operating income so product B shouldnt be
processed further.
Problem 4
a) Direct Method
F&t Enrollment Computer
Engineering Total
Maintenance Service Sciences
Budgeted OH
Costs $ 350.000 $ 950.000 $ 3.500.000 $ 1.400.000 $ 6.200.000
Allocation of
F&T Maint $ (350.000) $ 233.333,33 $ 116.666,67 $ -
Allocation of
Enrollment $ (950.000) $ 380.000 $ 570.000 $ -
Total
Budgeted Cost $ - $ - $ 4.113.333 $ 2.086.667 $ 6.200.000
b) Step down Method
Allocation F&t Maintenance to enrollment service = =62.5%
Allocation enrollment service to F&t Maintenance = =3.23%
So, F&T maintenance allocate first
F&t Enrollment Computer
Engineering Total
Maintenance Service Sciences
Budgeted OH Costs $ 350.000 $ 950.000 $ 3.500.000 $ 1.400.000 $ 6.200.000
Allocation of F&T
Maint $ (350.000) $ 218.750 $ 87.500,00 $ 43.750,00 $ -
$ 1.168.750
Allocation of
Enrollment $ (1.168.750) $ 467.500 $ 701.250 $ -
Total Budg OH $ - $ - $ 4.055.000 $ 2.145.000 $ 6.200.000

c) Reciprocal Method
F&T Maintenance = $350,000+0.032258064 Enrollment Service
Enrollment Service =$950,000+0.625 F&T Maintenance
Enrollment Service =$950,000+0.625(350,000+0,032258064 Enrollment Service)
Enrollment Service =$1,192,798.354
F&T Maintenance =$388,477.365
F&t Maintenance Enrollment Service Engineering Computer Sciences Total
Budgeted OH
Costs $ 350.000 $ 950.000 $ 3.500.000 $ 1.400.000 $ 6.200.000
Allocation of
F&T Maint $ (388.477,366) $ 242.798,354 $ 97.119,34 $ 48.559,67 $ -
$ 1.192.798,354
Allocation of
Enrollment $ 38.477,366 $ (1.192.798,354) $ 461.728,395 $ 692.592,5925 $ -
Total
Budgeted OH $ - $ - $ 4.058.847,737 $ 2.141.152,263 $ 6.200.000
Problem 5
a) Internal Failure costs.
b) Internal Failure costs.
c) Prevention Costs.
d) Appraisal Costs.
e) External Failure costs.
f) External failure costs.
g) Prevention costs.
h) Internal Failure costs.
i) Internal Failure costs.
j) Prevention costs.
k) Prevention costs.
l) Appraisal costs.
m) Internal Failure costs.
www.spa-feui.com
@spafeui

www.spa-feui.com MOJAKOE UAS Akuntansi Biaya 2011
MOJAKOE
Akuntansi Biaya

Page 1 of 11
COST ACCOUNTING
Final Exam – Odd Semester 2011 / 2012
All Class Parallel
Closed Book
180 Minutes
No. 1 (30 marks)

(1) ABC provides considerable advantages to some firms, but only small gains for others. Explain
this statement (5 marks).
(2) Explain several steps that need to be taken in ABC Cost Allocation Approach (5 marks).
(3) Explain what are the possible cost drivers that you know in Cost Allocation of services industry
(5 marks).
(4) The information below is taken from financial statement of Bank of Margonda.
You are asked to critically evaluate Cost Allocation Outcome between:
a. Profit Before Taxes (PBTs) before Head office Cost Allocation (HOCA) and
b. Profit before Taxes (PBTs) after Head office Cost Allocation (HOCA), for three different
Final Receivers (Segments): Retail banking, Commercial Banking and Corporate Banking of
BM which can be seen as follow (15 marks):
PBT By BUs PBT 2011 Quarterly (in IDR Bio) PBT YTD (in IDR Bio) PBT Monthly (in IDR Bio)
Before HOCA Q1 Q2 Q3 Q4* Sep 11 Oct 11 Nov 11 Oct 11 Nov 11
Retail Banking w/ Subs
PBT Before HOCA 49 382 257 294 1,128 1,273 1,422 145 149
Head Office Allocation (261) (246) (256) (157) (763) (836) (920) (73) (84)
Syariah Allocation 24 22 28 2 74 88 95 14 7
Total Allocation (236) (224) (228) (136) (689) (747) (825) (59) (77)
PBT After HOCA 255 158 29 159 439 526 597 87 72
Commercial Banking
PBT Before HOCA 375 382 433 256 1,19 1,312 1,447 12 135
Syariah Allocation (6) (6) (8) (7) (20) (25) (27) (4) (3)
PBT After HOCA 154 135 16 18 448 462 466 14 4
Corporate Banking
PBT Before HOCA 437 493 438 317 1,368 1,526 1,685 158 159
Syariah Allocation (5) (7) (6) (5) (18) (25) (22) (8) 3
PBT After HOCA 277 287 262 193 828 890 1,02 62 13
Hint: You need to provide the analysis for the three different receivers
Page 2 of 11
No. 2 (20 marks)

PT SuperNoodle produces two types of instant noodles – Spicy Chicken Noodle and Spicy Beef Noodle.
The two products share common input such as noodle and spices. The production of instant noodles
results in a waste product referred to as stock, which the company dumps at negligible costs in a local
drainage area. In June 2012, the following data were reported for the production and sales of Spicy
Chicken Noodle and Spicy Beef Noodle:
Joint Cost
Joint cost (Cost of noodles, spices, $ 240,000
and other inputs and processing to
split off point)
Spicy Chicken Noodle Spicy Beef Noodle
Beginning inventory (tons) 0 0
Production (tons) 10,000 20,000
Sales (tons) 10,000 20,000
Selling price per ton $ 10 $ 15
Due to the popularity of its products, SuperNoodle decides to add a new line of products that targets
dieters. These new products are produces by adding a special ingredient to dilute fat in original spice
and are to be sold under the names Diet Spicy Chicken and Diet Spicy Beef. The following is the
monthly data for all the products:
Joint Cost Diet Spicy Diet Spicy Beef
Chicken
Joint cost (Cost of noodles, spices, $ 240,000
and other inputs and processing to
split off point)
Separable costs of processing 10,000 $ 48,000
tons of Spicy Chicken into 12,000
Diet Spicy Chicken
Separable costs of processing 20,000 $ 168,000
tons of Spicy Beef into 24,000 Diet
Spicy Beef
Spicy Spicy Beef Diet Spicy Diet Spicy Beef
Chicken
Chicken
Beginning inventory (tons) 0 0 0 0
Production (tons) 10,000 20,000 12,000 24,000
Transfer for further processing (tons) 10,000 20,000
Sales (tons) 12,000 24,000
Selling price per ton $ 10 $ 15 $ 18 $ 25
Page 3 of 11
Required:
1. Calculate SuperNoodle’s gross margin percentage for Diet Spicy Chicken and Diet Spicy Beef
Noodles when joint costs are allocated using the following methods (15 marks):
a. Sales value at split-off point
b. Physical measure method
c. Constant gross margin method
Hints: round your calculation in two digits
2. Recently, SuperNoodle discovered that the stock it is dumping can be sold to cattle ranchers at
$5 per ton. In a typical month with the production levels shown, 4,000 tons of stock are
produced and can be sold by incurring marketing costs of $10,800. Baskoro, a management
accountant, points out that treating the stock as a joint product and using the sales value at
split off method, the stock would be lose about $2,228 each month, so it should not be sold.
How did Baskoro arrive at that final number, and what do you think of his analysis? Should
SuperNoodle sell the stock? Show your calculation (5 marks)
No. 3 (15 marks)

PT Anak Bermain Ceria (ABC) is a plastic toy manufacturer with two departments: Molding and
Finishing. The Company uses the weighted-average method of process costing. In April, the following
data were recorded for the finishing department:
Item Qty % Producing Rp
Stage Trans In DM CC
Beg, Inventory 10,000 25% 92,000,000 - 46,650,000
Started (April) 70,000 718,570,000 727,120,000 1,388,900,000
Completed 50,000
End, Inventory 20,000 75%
Spoilage 10,000
Output from molding department will be transferred to Finishing Department. In Finishing

Department, direct material costs are added when production is 90% complete. The inspection point is
at 80% stage of production. Normal spoilage rate is 10% of all good units that pass inspection.
Required:
1. For each cost category, compute equivalent units in the Finishing Department. (5 marks)
Page 4 of 11
2. For each cost category, summarize total Finishing Department costs for April and calculate cost
per equivalent unit. (5 marks)
3. Assign total costs to good units completed, spoilage, and ending inventory. (5 marks)
No. 4 (15 marks)

PT ABC manufactures DVD players. All processing is initiated when an order is received. For April there
were no beginning inventories. Conversion Costs and Direct Materials are the only manufacturing cost
accounts. Direct Materials are purchased under a just-in-time system. Backflush costing is used with a
finished goods trigger point. Additional information is as follows:
Actual conversion costs Rp 232,000,000
Standard materials costs per unit 60,000
Standard conversion costs per unit 140,000
Units produced 3,200
Units sold 2,800
Required:
1. Record all journal entries for the monthly activities related to the above transactions if
backflush costing is used. (10 marks)
2. Describe the types of businesses that might use backflush costing. Is backflush costing usually
restricted to companies adopting JIT production methods. Explained. (5 marks)
No. 5 (20%)
Power Maintenance Machining Assembly
Overhead Cost* $ 50,000 $ 40,000 $120,000 $60,000
Kilowatt hours 100,000 300,000 100,000
Machine hours 5,000 10,000 5,000
Watterman Company has two producing departments: Machining and Assembly and two support
departments: Power and Maintenance. The budgeted costs and normal usage are as follows for the
coming year:
*All overhead costs are variable
Page 5 of 11
The president of Watterman was approached by a local utility company and offered the opportunity to
buy power for $0.11 per kilowatt-hour. The president has asked you to determine the cost of
producing power internally so that a response to the offer can be made.
Required:
1. Compute the unit cost of kilowatts for overall plant usage. Based on this computation, how
would you respond to the offer to buy the kilowatts externally? (5 marks)
2. Now use the reciprocal method to compute the cost of operating the Power Department.
Divide this total cost by the total kilowatts produced by the Power Department to find a cost
per kilowatt-hour. Based on this computation, how would you respond to the offer to buy
kilowatts externally? (10 marks)
3. Show that the decision associated with the reciprocal method (requirement 2) is correct by the
following two steps: (a) computing the saving realized if the Power Department is eliminated
and (b) computing the cost per kilowatt hour saved by dividing total saving by the kilowatt
needed if the Power Department is eliminated. (Hint: Total savings include the direct costs of
the Power Department plus any costs avoided by the Maintenance Department since it no
longer needs to serve the Power Department. The total kilowatt-hours consumed by the
company need to be adjusted, since the power needs of the Maintenance Department
decrease when the amount of service the offer decreases) (5 marks)
JAWABAN
Nomor 1
a. This is because not every company has more indirect costs than direct costs. ABC system will be
useful if implemented in the company that has many indirect costs.
b. Steps:
1. Identify the products that are the chosen cost objects
2. Identify the direct costs of the products
3. Select the cost allocation base
4. Identify the indirect costs associated with cost allocation base
5. Compute the rate per unit
Page 6 of 11
6. Compute the indirect cost allocated to the products

7. Compute the total costs
c. In retail banking services, ABC is very useful because ABC has great ability to assign indirect costs to
cost objects by identifying activities and cost drivers. There are few direct costs when a bank makes
loan, or when a representative answers a phone call at a call center. The cost drivers probably the
quantity of loan or minutes of phone call.
Nomor 2
Allocation of Joint Costs using Sales Value at Splitoff Method
Diet Spicy Chicken Diet Spicy Beef Total

Sales value of total production at splitoff point
(10,000 tons × $10 per ton; 20,000 × $15 per ton) 100,000 300,000 400,000
Weighting ($100,000; $300,000 ÷ $400,000) 0.25 0.75
Joint costs allocated (0.25; 0.75 × $240,000) 60,000 180,000 240,000
Income Statement Diet Spicy Chicken Diet Spicy Beef Total

Revenues
(12,000 tons ×$18 per ton; 24,000 × $25 per ton) 216,000 600,000 816,000
Deduct joint costs allocated (from Panel A) 60,000 180,000 240,000
Deduct separable costs 48,000 168,000 216,000
Gross margin 108,000 252,000 360,000
Gross margin percentage 50% 42% 44%
Allocation of Joint Costs using Physical-Measure Method

Physical measure of total production (tons) 10,000 20,000 30,000
Weighting (10,000 tons; 20,000 tons ÷ 30,000 tons) 33% 67%
Revenues
(12,000 tons ×$18 per ton; 24,000 ×$25 per ton) 216,000 600,000 816,000
Gross margin 88,000 272,000 360,000
Gross margin percentage 41% 45% 44%
Allocation of Joint Costs using Net Realizable Value Method

Final sales value of total production during accounting period
(12,000 tons × $18 per ton; 24,000 tons × $25 per ton) 216,000 600,000 816,000
Net realizable value at splitoff point 168,000 432,000 600,000
Page 7 of 11
Weighting ($168,000; $432,000 ÷ $600,000) 28% 72%

Revenues (12,000 tons × $18 per ton; 24,000 tons × $25 per ton)
216,000 600,000
816,000
Gross margin 100,800 259,200 360,000
Gross margin percentage 46.7% 43.2% 44.1%
Baskoro probably performed the analysis shown below to arrive at the net loss of
$2,228 from marketing the stock:
Allocation of Joint Costs using Sales Value at Splitoff
Chicken Beef Stock Total

Sales value of total production at splitoff point
(10,000 tons × $10 per ton; 20,000 × $15 per
ton; 4,000 × $5 per ton) 100,000 300,000 20,000 420,000
Weighting
($100,000; $300,000; $20,000 ÷ $420,000) 23.8095% 71.4286% 4.7619% 100%
Joint costs allocated
(0.238095; 0.714286; 0.047619 × $240,000) 57,143 171,429 11,428 240,000
Revenues
(12,000 tons ×$18 per ton; 24,000 × $25 per ton;
4,000 ×$5 per ton) 216,000 600,000 20,000 836,000
Separable processing costs 48,000 168,000 216,000
Joint costs allocated (from Panel A) 57,143 171,429 11,428 240,000
Gross margin 110,857 260,571 8,572 380,000
Deduct marketing costs 10,800 10,800
Operating income (2,228) 369,200
In this (misleading) analysis, the $240,000 of joint costs are re-allocated between Spicy
Chicken, Spicy Beef and Stock. Irrespective of the method of allocation, this analysis is wrong.
Joint costs are always irrelevant in a process-further decision. Only incremental costs and
revenues past the splitoff point are relevant. In this case, the correct analysis is much simpler:
the incremental revenues from selling the stock are $20,000, and the incremental costs are the
marketing costs of $10,800. So, Instant Foods should sell the stock—this will increase its
operating income by $9,200 ($20,000 – $10,800).
Nomor 3
Item Quantity TIC DM CC
Wip, Beg 10.000
Started April 70.000
To Acc. For 80.000
Page 8 of 11
Compl. & Tf out 50.000 50.000 50.000 50.000
Normal Spoilage 5.000 5.000 - 4.000
Abnormal Spoilage 5.000 5.000 - 4.000
Wip, Ending 20.000 20.000 - 15.000
Accounted For 80.000
Item TPC TIC DM CC
Wip, Beg 138.650 92.000 - 46.650
Cost Added 2.834.590 718.570 727.120 1.388.900
Total Cost to Acc.for 2.973.240 810.570 727.120 1.435.550
Total Cost to Acc.for 2.973.240 810.570 727.120 1.435.550
Cost/Eq.units 10,1321 14,5424 19,6651
Assignment of costs
Cost before normal s 2.216.980 506.606 727.120 983.253
Normal Spoilage 129.321 50.661 - 78.660
Total cost Tf. Out 2.346.301 557.267 727.120 1.061.914
Abnormal Spoilage 129.321 50.661 - 78.660
Wip, Ending 497.619 202.643 - 294.976

Total cost accounted
for 2.973.240 810.570 727.120 1.435.550
Nomor 4
Inventory Control 192.000.000

A/P Control
Page 9 of 11
192.000.000
Conversion cost control 232.000.000
Various Accounts 232.000.000
Finished Good control 640.000.000
Inventory control 192.000.000
CC Allocated 448.000.000
Finished Good control 560.000.000
CC Allocated 448.000.000
CC control 232.000.000
Nomor 5
A.
Total Cost for power 50.000
Total Kilowatt hours 500.000
Unit cost of Killowats 0,10

Based on this computation, the company should produce power internally, if the president of
Watterman still want the outsourcing, it will cost 0,01 more per kilowatt hour that produce internally
B.
Power = 50,000+0,25M
Maint = 40,000+0,2P
Power 63.157,89474
Maintenance 52.631,57895
Power Maintenance Machining Assembly Total
Overhead Cost 50.000 40.000 120.000 60.000 270.000
Allocation of Power (63.157,89474) 12.631,579 37.894,737 12.631,579
Page 10 of 11
Allocation of
Maintenance 13.157,89474 (52.631,579) 26.315,789 13.157,895
Total Budgeted (0) (0) 184.210,526 85.789,474 270.000
Total Cost for power 63.157,89474
Total Kilowatt hours 500.000
Unit cost of Killowats 0,13

Based on this computation, the company should accept the offer to buy killowatts externally
Power OH cost = 50.000
Power OH cost supplied by Maintenance = 100,000 / 500,000 x 40,000 10.000
Saving realized = 60.000
Killowatt needed 495,000 / 20,000 X 100,000 475.000
Cost killowatt hour saved 0,12632

Based on this computation, the company should accept the offer to buy killowatts externally
So the decision is associated with the reciprocal method.
Page 11 of 11
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AB UAS 2014
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI
UJIAN AKHIR SEMESTER GASAL 2013/2014

AKUNTANSI BIAYA (COST ACCOUNTING)
Tim Dosen Paralel
180 menit
Guidance:
1. This is a closed book examination.
2. Students are allowed to use calculator, but not the calculator which is embedded in any mobile/smart
phone. All Gadgets are prohibited.
3. Students are advised to allocate the time wisely based on the proportion of each question.
QUESTION 1: PROCESS COSTING WITH SPOILAGE (20%)
The good management of spoilage, scrap and rework is very important to be done in an era where
companies are required to always take care of the interests of business and the environment.
You are required to explain the things that need to be done by a manager nowadays so that the
interests of business and the environment can be maintained.
Explain :
a. What is the so-called a good management of scrap, spoilage and rework ? (hint : you are
required also to explain the difference between normal and abnormal spoilage management)
( 5 % ).
b. Conventional management accounting systems that exist today do not easily provide
information regarding the calculation of the environmental cost so that the business and
environment can be maintained. Explain ( 5 % ).
c. What are the things that need to be modified in the conventional management accounting
systems that exist today so that information regarding the calculation of environmental costs
can be harmonized with the calculation of the cost of scrap , spoilage and rework so that the
information could be easily provided and available ( 5 % ) .
d. You are faced with production processes that result in significant scrap value. Describe the
things that need to be done by the company in order to manage scrap so that production
efficiency can be achieved? ( 5 % ) .
QUESTION 2: JOINT COST (20%)
Morgan Industries is a manufacturer of chemicals for various purposes. One operation produces
XXL, a chemical used in swimming pools; YYL, a chemical used in pesticides; and ZZL, a by product
that is sold to fertilizer manufacturers. The company uses net realizable value method to allocate
joint costs. The by product is inventoried at its market value less its disposal cost, and this value
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is used to reduce the joint product cost before allocation to the main products. Data are
presented below. During the period, the total joint costs are $ 3,404,000.
XXL YYL ZZL

Sales in gallons 1,300,000 650,000 300,000
Production in gallons 1,400,000 700,000 340,000
Sales value per gallon at split off $ 1.4
Additional processing cost from $ 1,200,000 $ 1,632,000
dept 1
Additional processing cost from $ 548,000
dept 2
Final sales value per gallon $4 $7
Disposal cost $0.10
Required
1. Determine the allocation of joint cost for the period.
2. Compute the cost assigned to the finished goods inventories for XXL, YYL, and ZZL.
3. The company has an opportunity to sell YYL at the split off point for $3.8 per gallon. Give
your argument whether the company should sell YYL at the split off point or continue to
process this product further.
QUESTION 3: SUPPORT DEPARTMENT COST ALLOCATION (20%)

Smallville provides tax and accounting services to small and medium size companies. Smallville
has two support departments – Administrative Services (AS) and Information System (IS), and
two operating departments – Tax Services (TS) and Accounting Services (AS). For the last
quarter of 2013, Smallville cost records indicate the following:
SUPPORT OPERATING
AS IT TS AS Total
Overhead before allocation (in $) 1,200,000.00 4,800,000.00 17,512,000.00 24,904,000.00 48,416,000.00
Support work supplied by AS
(budgeted head count) - 20% 40% 40% 100%
Support work supplied by IT
(budgeted computer hours) 25% - 25% 50% 100%
Required:
1. Allocate two support departments` cost using the following method:
a. Direct method
b. Step down method
c. Reciprocal (simultaneous) method
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2. Supposed that during fourth quarter 2013, man-hours for providing tax and accounting
services respectively are 16,000 and 20,000 man-hours. Compute overhead allocation
rate per man-hour for Tax Services (TS) and Accounting Services (AS) departments under
direct method, step down method and reciprocal (simultaneous) method that you have
already calculated based on requirement (1). Which method do you prefer? Comment
your results.
QUESTION 4: INVENTORY MANAGEMENT (20%)
A. The SA Furniture company produces a specialty wood furniture product, and has the
following information available concerning its inventory items:
Relevant ordering costs per purchase order $20

Relevant carrying costs per year:
Required annual return on investment 10%
Required other carrying costs per year $1.50
Annual demand 12,000 packages per year.
Purchase price per package $15
Purchase-order lead time 6 days
Required:
1. What is the economic order quantity?
2. What is the reorder point?
3. Assume that there is possibility of 0.2 that the demand during purchase-order lead time
increase by 50 units. SA is considering to maintain safety stock of 20 units or 50 units to
cover the increase in demand. If the stockout cost is $0.5 per unit, which level of safety
stock that will cost SA lower?
B. ABC Products manufactures microfilm cameras. For October, there were no beginning
inventories of direct materials and no beginning or ending work in process. Conversion
costs is the only indirect manufacturing cost category currently used.
The data of November 2013are as follow:
Conversion costs - December $120,000
Direct materials purchased - December $300,000
Units produced – December 70,000 units
Units sold - December 60,000 units
Selling price $50 each
Required:
Journalize entry(ies) that would occur if the only trigger point is the production of finished
units
C. Explain both qualitative and quantitative performance measures that can be applied to a
company that adopt Just-in-Time!
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QUESTION 5: ACTIVITY BASED COSTING (20%)

At Deutschland Electronics, product lines are charged for call center support costs based on sales
revenue. Last year's summary of call center operations revealed the following:
Surveillance Products Specialty Products

Number of calls for information 1,000 4,000
Average call length for information 3 minutes 8 minutes
Number of calls for warranties 300 1,200
Average call length for warranties 7 minutes 15 minutes
Sales revenue $8,000,000 $5,000,000
Deutschland Electronics currently allocates call center support costs using a rate of 0.5% of sales
revenue.
Required:
a. Compute the amount of call center support costs allocated to each product line under the
current system.
b. Assume Deutschland decides to use the average call length for information to assign last
year's support costs. Does this allocation method seem more appropriate than percentage of
sales? Why or why not?
c. Assume Deutschland decides to use the numbers of calls for information and for warranties
to assign last year's support costs of $65,000. Compute the amount of call center support
costs assigned to each product line under this revised ABC system.
d. Deutschland Electronics assigns bonuses based on departmental profits. How might the
Specialty Products manager try to obtain higher profits for next year if support costs are
assigned based on the average call length for information?
e. Discuss the barriers for implementing ABC for this call center.
============ ALL IS WELL THAT ENDS WELL, BEST WISHES !!  ============
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Question 1 – Process Costing With Spoilage

a. One is said to have a good management of scrap, spoilage and rework when it can
minimize the level of scrap, spoilage and rework during production, because rework can
cause a substantial production delays and higher-than-normal levels of spoilage and scrap
can have a significant negative effect on a company’s profit. A good management of
spoilage highlights the difference between normal spoilage and abnormal spoilage.
Normal spoilage is spoilage inherent in a particular production process, and is inevitable
even under an efficient production. The cost of normal spoilage is included as a
component of the cost of good units manufactured. Abnormal spoilage, on the other
hand, is spoilage that is not inherent in a particular production process and would not
arise under efficient operating conditions. Since, it coud have been avoided under
efficient production, the cost of abnormal spoilage appears at the income statement as a
separate item with COGS.
b. The conventional management accounting techniques can distort and misrepresent

environmental issues, leading to manager making decisions that are bad for businesses
and bad for the environment. This due to the tendency to attribute many of the
environmental cost to general overhead accouts with the result that they are hidden from
management. Thus, management is often unaware of the extent of environmental costs
and cannot identify opportunities for cost saving.
c. This proposed accounting system will hopefuly make a better calculation of

environmental cost.
 Converts many environmental overhead costs into direct costs and allocates them
to the product that responsible for its incurrence. It will hopefuly result in different
pricing of products, which will result in a re-evaluation of the profit margin,
phasing-out certain products that has to much environmental cost and finally lead
to re-designing process or products in order to reduce environmental cost.
 Taking into account the environmental costs when calculating the profitability
indicators like Net Present Value (NPV), Payback Periods (PBP) and Internal Rate
Ration (IRR).
d. According to a survey, wasted materials are accounted to contribute 40% to 90% of

environmental costs. In order to reduce this scrap, management has to re-evaluate the
making process of its product, then re-design a better way to produce the product.
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Question 2 – Joint Cost (20%)

1. Since the joint product cost to be allocated is to be reduced by the byproduct value, the
joint product cost allocated is $ 3,404,000 – $(1.4 – 0.1) x 340,000 = $ 2,962,000
Panel A: Allocation of Joint Costs Using Net Realizable Value Method XXL YYL Total
Final sales value of total production during accounting period 5,600,000 4,900,000 10,500,000
Deduct separable costs 1,748,000 1,632,000 3,380,000
Net realizable value at splitoff point 3,852,000 3,268,000 7,120,000
Weighting 0.54 0.46
Joint Cost Allocated 1,602,475 1,359,525 2,962,000
Production Cost Per Gallon 2.393 4.274
([1,602,475 + 1,748,000] / 1,400,000; [1,359,525 + 1,632,000] / 700,000)
2. Cost assigned to the finished goods inventories:

XXL: $ 2.3931 x (1,400,000 – 1,300,000) = $ 239,300
YYL: $ 4.27 x (700,000 – 650,000) = $ 213,500
ZZL: $ 1.3 x (340,000 – 300,000) = $ 52,000
3. Further processing YYL
Incremental revenues
(700,000 x $ 7) – (700,000 x $3.8) $2,240,000
Deduct incremental processing cost $1,632,000
Increase in operating income from processing YYL $ 608,000
If the company sell YYL at the splitoff point, the company will lose $608,000 from its
income statement. Thus, it is better for the company to continue processing YYL.
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Question 3 – Support Department Cost Allocation

1. A. Direct method -> This method allocates all support department’s cost to only
operating departments.
Support Departments Operating Departments
Total
AS IT TS AS
Overhead before allocation (in $) 1,200,000 4,800,000 17,512,000 24,904,000 48,416,000
Allocation of AS (4/8, 4/8) (1,200,000) 600,000 600,000 -
Allocation of IT (2.5/7.5, 5/7.5) , (4,800,000) 1,600,000 3,200,000 -
Total budgeted overhead of operating
deparments - - 19,712,000 28,704,000 48,416,000
B. Step down method -> This method allocates support-department’s cost to other
support department and to operating departments. With step down method, the
department wtih the most percentage of service allocated to other department is
allocated first. In this case, IT Department provides 25% of its service to AS department,
while the AS Department only provides 20% of its service to the IT Department. Thus, IT
Department is allocated first

Total
AS IT TS AS
Allocation of IT (1/4;1/4;1/2;) 1,200,000 (4,800,000) 1,200,000 2,400,000 -
2,400,000 -
Allocation of AS (1/2;1/2) (2,400,000) - 1,200,000 1,200,000 -
deparments - - 19,912,000 28,504,000 48,416,000
D. Reciprocal method -> Allocates suppord-department’s cost to operating departments
by fully recognizing the mutual services provided among all support department. With
this method, one can simply use a linear equations.
AS = 1.200.000 + 25/100 x IT (1)
IT = 4.800.000 + 20/100 x AS (2)
Substitute the equation from (1) and (2)
AS = 1.200.000 + 0,25 ( 4.800.000 + 0,2 AS)
= 1.200.000 + 1.200.000 + 0,05 AS
0,95 AS = 2.400.000
AS = 2.526.315,79
IT = 4.800.000 + 0,2 x 2.526.315,79

IT = 5.305.263,21
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Allocate the complete reciprocated costs of each support department to all other departments
(both support departments and operating departments) on the basis of the usage percentages

Total
AS IT TS AS
Allocation of AS (2/10;2/10;4/10) (2,526,316) 505,263 1,010,526 1,010,526 -
Allocation of AS (1/4;1/4;1/2) 1,326,316 (5,305,263) 1,326,316 2,652,632 -
deparments - - 19,848,842 28,567,158 48,416,000
2.
Total Budgeted Overhead Costs After Budgeted Overhead Rate per Man-Hour
Allocation of All Support-Department for Product Costing Purposes
Support Department Tax Services (16,000 Accounting Services
Tax Services Accounting Services
Cost-Allocation Method man-hours) (20,000 man-hours)
Direct 19,712,000 28,704,000 1,232.00 1,435.20
Step-down 19,672,000 28,744,000 1,229.50 1,437.20
Reciprocal 19,848,842 28,567,159 1,240.55 1,428.36
I prefer the reciprocal method, since it is conceptually the most precise method.
Reciprocal method considers the mutual service provided among all support departmets,
furthermore, it highlights the complete reciprocated costs of support departments and
how these costs differ from budgeted or actual costs of the department. With these
informations on hand, one can make a decision about whether to outsource the support
department or not.
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Question 4 – Inventory Management (20%)

A.
1. Economic Order Quantity = (2DP/C)0.5
D = Annual demand = 12,000
P = Ordering cost = $20
C = Carrying cost = 10% x $15 + $1.5 = $3
EOD = (2 x 12,000 x 20 / 3)0.5
= 400
The SA Furniture Companay should order 400 packages in every order it made.
2. Reorder point = Number of units sold per period time x Purchase lead time
= 12,000 / 360 x 6 = 200
3.
Demand Number of
Safety Stock Levels Relevant Order per Relevant
Level in Resulting in Stockout in Probability Stockout Year Expected Carrying Relevant
Units Stockouts Units of Stockout Costs (D/EOQ) Stockout Cost Cost Total Costs
(1) (2) (3) = (2)-(1) (4) (5) = (3) x $0.5 (6) (7) = (4) x (5) x (6) (8) = (1) x $3 (9) = (7) + (8)
0 50 50 0.2 25 30 150 0 150
20 50 30 0.2 15 30 90 60 150
50 50 0 0.2 0 30 - 150 150
All the alternatives have the same total cost, thus, it is indifference for SA Furniture
Company to have 0, 20, or 50 safety stock.
B. Journal
Conversion Costs Control 120,000
Various accounts 120,000
Finished Goods Control 420,000
Conversion Costs Allocated 120,000
Accounts Payable Control 300,000
C. In order to measure the performance of Just In Time, one can use quantitative and
qualitative measure. With quantitative measure, one can use financial ratio such as
inventory turnover ratio, number of days of inventory, units produced per hour,
manufacturing cycle time, etc to measure what the adoption of JIT has done in one’s
company.
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Question 5 – Activity Based Costing

a. Surveillance Products Specialty Products Total
Sales revenue 8,000,000 5,000,000 13,000,000
Call center support cost
($8,000,000 ; $5,000,000) x 0.5% 40,000 25,000 65,000
b. The allocation method using the average call length for information seems more
appropriate to adopt compared to the current system. It is more appropriate since
average call length for information seems more like a cost driver than sales revenue is.
The use of cost driver as the cost-allocation base will result in a more accurate cost
allocation, although whether average call length for information is the cost driver for
the indirect-cost pool or not need further evaluation.
c. Surveillance Products Specialty Products Total

Number of calls for information 1,000 4,000 5000
Number of calls for waranties 300 1,200 1500
Total number of calls 1,300 5,200 6500
Budgeted indirect cost rate = $65,000 / 6500 calls
= $10/call
Allocation of call center support cost
(1,300 calls ; 5,200 calls) x $10/call $ 13,000 $ 52,000 $ 65,000
d. To obtain a higher profit, specialty products department must first reduce its cost, in this
case, call center support costs. In order to reduce the cost, the department can evaluate
what question do the customers usually ask that makes the average call length for
information is 3 minutes. Now that department has the frequently asked question, the
department can make a page on its website to answer the frequently asked question.
Moreover, the department can print a clearer instruction on the product’s manual book.
e. Activity-based costing (ABC) emphasizes that activities consume companies' resources

and driver costs (rather than volume alone driving costs). As a result, the companies
benefiting the most from ABC would be companies with a significant amount of overhead
pertaining to a diversity of activities in providing goods (or services) to customers whose demands
also vary. In other words, if one company has little overhead cost and manufactures almost
identical products requiring similar attention for each product, the need for ABC probably
isn't there, thus implementing ABC will only burden more on ABC’s measurement and
implementation cost.
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MOJAKOE

Dilarang Memperbanyak Mojakoe ini tanpa seijin SPA FEUI

Fb: SPA FEUI Twitter: @spafeui

Mata ajar : Akuntansi Biaya

Hari tgl. : Selasa, 8 Nopember 2011

Sifat Ujian : Closed Book.

Job Cost Sheet Direct Material Direct Labor Factory Overhead

Company’s finished goods inventory at November 1st, 2011 were as follows :

Job Cost Sheet Direct Material Direct Labor Factory Overhead

Material Recquisition Form Amount Job Cost Sheet Number

4. Paid salary Rp 200,000,000, which consisted of Rp 110,000,000 for Factory Labor, Rp

Amount Job Cost Sheet Number

6. Paid electricity expenses Rp 60,000,000. It consisted of Rp 40,000,000 for operating the

Job Number Sales Price

Physical Transferred- Direct Conversion

Beginning Work In Progress 1,250 $ 29,000 $ - $ 9,060

Completed during week 37 5,250

Ending work in process, week 37 1,000

Standard Quantity Standard Price (Rp)

Raw Material 3 meter Rp 20.000 per meter

Direct Labor 5 DLH Rp 16.000 per DLH

Below is the information about actual production costs:

Part of the summary output of regression statistic shows this information:

Cash Control 120.000.000

Account Payable 80.000.000

2 Work in Process Inventory - Job 26 40.000.000

Work in Process Inventory - Job 30 50.000.000

Work in Process Inventory - Job 32 60.000.000

Work in Process Inventory - Job 33 75.000.000

MOH Control 25.000.000

Raw Material Inventory 295.000.000

3 Salaries Expense 110.000.000

Marketing Expense 40.000.000

Administrative Expense 50.000.000

Cash Control 200.000.000

4 Work in Process Inventory - Job 23 8.000.000

Work in Process Inventory - Job 26 10.000.000

Work in Process Inventory - Job 30 20.000.000

Work in Process Inventory - Job 31 18.000.000

Work in Process Inventory - Job 32 15.000.000

Work in Process Inventory - Job 33 22.000.000

MOH Control 58.000.000

Salaries Expense 151.000.000

Salaries Expense 41.000.000

Salaries Payable 41.000.000

5 MOH Control 45.000.000

Marketing Expense 5.000.000

Administration Expense 10.000.000

Cash Control 60.000.000

Cash Control 12.000.000

7 MOH Control 20.000.000

Cash Control 20.000.000

8 Advertisement Expense 3.000.000

Cash Control 3.000.000

Cash Control 20.000.000

Account Payable 30.000.000

10 MOH Control 40.000.000

Acc. Depreciation - Machine 30.000.000

Acc. Depreciation - Factory 10.000.000

Depreciation Expense 15.000.000

Acc. Depreciation - Adm B 15.000.000

11 Work in Process Inventory - Job 23 16.000.000