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  • Latihan Bab 6

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    rasyid_hasan
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    Beta 3400 = 43,000 + 102,000 + 15,000 [?] Estimated M-H = 160,000 Kadar OH = 960,000 160,000 Kadar OH = 6 Items Direct Material Direct Labor Manufacturing Overhead Total 2) Activity Machine Setup Engineering Changes Inspect. And Packing Overhead Dollars 170,000 320,000 470,000 Activity Levels 34 400 5000 Activity Cost Rate 5,000 / setup 800 / Eng.Changes 94 / units 3) Items Direct Material Engineering Changes Manufacturing Overhead

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    Original Title

    LATIHAN BAB 6

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    Beta 3400 = 43,000 + 102,000 + 15,000 [?] Estimated M-H = 160,000 Kadar OH = 960,000 160,000 Kadar OH = 6 Items Direct Material Direct Labor Manufacturing Overhead Total 2) Activity Machine Setup Engineering Changes Inspect. And Packing Overhead Dollars 170,000 320,000 470,000 Activity Levels 34 400 5000 Activity Cost Rate 5,000 / setup 800 / Eng.Changes 94 / units 3) Items Direct Material Engineering Changes Manufacturing Overhead

    Copyright:

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    Download as DOC, PDF, TXT or read online from Scribd
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    54 views2 pages

    Latihan Bab 6

    Uploaded by

    rasyid_hasan
    Beta 3400 = 43,000 + 102,000 + 15,000 [?] Estimated M-H = 160,000 Kadar OH = 960,000 160,000 Kadar OH = 6 Items Direct Material Direct Labor Manufacturing Overhead Total 2) Activity Machine Setup Engineering Changes Inspect. And Packing Overhead Dollars 170,000 320,000 470,000 Activity Levels 34 400 5000 Activity Cost Rate 5,000 / setup 800 / Eng.Changes 94 / units 3) Items Direct Material Engineering Changes Manufacturing Overhead

    Copyright:

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    of 2

    MARKOWITZ)

    Alpha Beta Zeba


    1000 3400 600

    20 DL-H 50 DL-H 80 DL-H


    43 M-H 30 M-H 25 M-H

    EXPECT : 238,000 DL-H


    : 160,000 M-H

    1) Alpha Beta Zeba


    1000 3400 600
    x 43 x 30 x 25
    43,000 102,000 15,000

    = 43,000 + 102,000 + 15,000

    ∑ Estimated M-H = 160,000

    Kadar OH = 960,000
    160,000
    Kadar OH = 6

    Items Alpha Beta Zeba


    Direct Material 680 300 730
    Direct Labor 900 560 850
    Manufacturing 285 180 150
    Overhead
    Total 1,838 1,040 1,730

    2)
    Activity Overhead Dollars Activity Levels Activity Cost Rate
    Machine Setup 170,000 34 5,000/setup
    Engineering 320,000 400 800/Eng.Changes
    Changes
    Inspect. & Packing 470,000 5000 94/units
    3)
    Items Alpha Beta Zeba
    Direct Material 680,000 1,020,000 438,000
    Engineering 9,000,000 1,904,000 510,000
    Changes
    Manufacturing 258,000 612,000 90,000
    Overhead

    Items Alpha Beta Zeba


    Machines Setups 25,000 45,000 100,000
    Engineering 112,000 6,400 201,600
    Changes
    Inspection & 94,000 319,600 56,400
    Packing
    Total 231,000 371,000 358,000

    ABC cost per unit (Alpha) = 231,000


    1,000

    = RM 231

    ABC cost per unit (Beta) = 371,000


    3,400

    = RM 109.12

    ABC cost per unit (Zeba) = 358,000


    600

    = RM 596.67

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