Akmen Ch 2

Problem 2-52 Cost Identification and Analysis, Cost Assignment, Income Statement

1.      Bahan Baku Langsung:

      Majalah (5.000 x $0,40)                                              $ 2.000

      Brosur (10.000 x $0,08)                                                    800            $ 2.800

Tenaga Kerja Langsung:

      Majalah [(5.000/20) x $10]                                         $ 2.500

      Brosur [(10.000/100) x $10                                             1.000              3.500

Biaya Overhead:

      Biaya Sewa                                                                 $ 1.400

      Depresiasi [$40.000/20.0000) x 350]                                700

      Setup                                                                                 600

      Asuransi                                                                            140

      Tenaga Listrik                                                                   350               3.190

Harga Pokok Produksi                                                                              $ 9.490

2.      Bahan Baku Langsung                                                      $ 2.800

Tenaga Kerja Langsung                                                       3.500

      Total Biaya Utama                                                      $ 6.300

Majalah:

      Bahan Baku Langsung                                                $ 2.000

      Tenaga Kerja Langsung                                                 2.500

                  Total Biaya Utama (Majalah)                          $ 4.500

Brosur:

      Bahan Baku Langsung                                                $    800

      Tenaga Kerja Langsung                                                 1.000

                  Total Biaya Utama (Brosur)                            $ 1.800

3.      Total Biaya Konversi per Bulan:

      Tenaga Kerja Langsung                                              $ 3.500

      Overhead                                                                       3.190

                  Total                                                                $ 6.690

Majalah:

      Tenaga Kerja Langsung                                                                      $ 2.500

Biaya Overhead:

            Tenaga Listrik ($1 x 250)                                $    250

            Depresiasi ($2 x 250)                                            500

            Setup (2/3 x $600)                                                400

            Biaya Sewa dan Asuransi ($4,40 x 250 DLH)         1.100          2.250

                        Total                                                                            $ 4.750

Brosur:

Tenaga Kerja Langsung                                                                      $ 1.000

Biaya Overhead:

      Tenaga Listrik ($1 x 100)                                $    100

      Depresiasi ($2 x 100)                                            200

      Setup (1/3 x $600)                                                200

      Biaya Sewa dan Asuransi ($4,40 x 100 DLH)           440                         940

                  Total                                                                            $ 1.940

*DLH: Direct Labor Hours

4.      Penjualan [(5.000 x $1,80) + (10.000 x $0,45)]                            $ 13.500

Dikurangi Harga Pokok Produksi                                                      9.490

Laba Kotor                                                                                    $   4.010

Dikurangi Beban Operasi:

      Biaya Penjualan                                              $    500

      Biaya Administrasi                                            1.500                 2.000

Laba Sebelum Pajak                                                                      $   2.010