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    FarhadAbbas
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    Baihaqy Co. estimates overhead costs of 700,000 Rupiah and calculates the overhead rate per labor hour for two shoe designs. The skate shoe requires 5 labor hours per unit and costs 43,066.04 Rupiah to produce. The skate shoe flat requires 4 labor hours and costs 39,252.83 Rupiah. BAicha Co. also estimates overhead and calculates rates for a kebaya top and gaun dress. The kebaya costs 19,846.15 Rupiah to produce and the gaun costs 31,615.38 Rupiah.

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    Baihaqy Co. estimates overhead costs of 700,000 Rupiah and calculates the overhead rate per labor hour for two shoe designs. The skate shoe requires 5 labor hours per unit and costs 43,066.04 Rupiah to produce. The skate shoe flat requires 4 labor hours and costs 39,252.83 Rupiah. BAicha Co. also estimates overhead and calculates rates for a kebaya top and gaun dress. The kebaya costs 19,846.15 Rupiah to produce and the gaun costs 31,615.38 Rupiah.

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    9 views6 pages

    Hours

    Uploaded by

    FarhadAbbas
    Baihaqy Co. estimates overhead costs of 700,000 Rupiah and calculates the overhead rate per labor hour for two shoe designs. The skate shoe requires 5 labor hours per unit and costs 43,066.04 Rupiah to produce. The skate shoe flat requires 4 labor hours and costs 39,252.83 Rupiah. BAicha Co. also estimates overhead and calculates rates for a kebaya top and gaun dress. The kebaya costs 19,846.15 Rupiah to produce and the gaun costs 31,615.38 Rupiah.

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    of 6

    Cost adalah Direct + Labour + Indirect / (Over Head)

    Baihaqy co. has a new idea to make new estimasi over Head 700000
    shoes
    asumsi: SK S 5000 unit 5 hours/1 unit 25000 hours
    SK S Flat 7000 unit 4 hours/1 unit 28000 hours
    Total lobour hours 53000 hours
    rate rupiah per hour estimasi over head / total labour hours
    13.20755
    SK S 13.20754717 5 hours/1 unit 66.03774 Rupiah
    SK S Flat 13.20754717 4 hours/1 unit 52.83019 Rupiah
    Skate Shoe Skate Shoe Flat
    DM 23,000.00 IDR 19,200.00 IDR
    DL 20,000.00 IDR 20,000.00 IDR
    Over Head 66.04 IDR 52.83 IDR
    Cost 43,066.04 IDR 39,252.83 IDR
    Skate shoe (More complex because the design) so need 5 hours
    direct material Tali Sepatu 3,000 IDR x 2 (karena sepasang)
    pin tali sepatu 1,000 IDR
    bahan 01 4,000 IDR
    karet sol sepatu 3,000 IDR
    benang jahit 500 IDR
    Direct labour pekerja 10000 x 2 (karena sepasang)
    Skate shoe flat (more easy because not too much the detail border for the design)
    direct material Tali Sepatu 2,000 IDR x 2 (karena sepasang)
    pin tali sepatu 500 IDR
    bahan 01 4,000 IDR
    karet sol sepatu 3,000 IDR
    benang jahit 100 IDR
    Direct labour pekerja 10000 x 2 (karena sepasang)
    6,000 IDR
    2,000 IDR
    8,000 IDR
    6,000 IDR
    1,000 IDR
    20000
    so need 4 hours
    4,000 IDR
    1,000 IDR
    8,000 IDR
    6,000 IDR
    200 IDR
    20000
    Cost adalah Direct + Labour + Indirect / (Over Head)
    BAicha co. has a new idea to make new estimasi over Head
    baju
    asumsi: kebaya 80 unit 2 hours/1 unit 160
    Gaun 20 unit 5 hours/1 unit 100
    Total lobour hours 260
    rate rupiah per hour estimasi over head / total labour hours
    1,923.08 IDR
    kebaya 1,923.08 IDR 2 hours/1 unit 3846.154
    gaun 1,923.08 IDR 5 hours/1 unit 9615.385
    kebaya gaun
    DM 11,000.00 IDR 15,000.00 IDR
    DL 5,000.00 IDR 7,000.00 IDR
    Over Head 3,846.15 IDR 9,615.38 IDR
    Cost 19,846.15 IDR 31,615.38 IDR
    Harga jual 40,000.00 IDR 70,000.00 IDR
    20,153.85 IDR 38,384.62 IDR
    Kebaya (More complex because the design)
    500,000.00 IDR direct material Kain 3,000 IDR
    Bordir 1,000 IDR
    Kancing 4,000 IDR
    hours benang jahit 3,000 IDR
    hours
    hours
    Direct labour pekerja 5,000.00 IDR
    Gaun (more easy because not too much the detail border for the design)
    Rupiah
    Rupiah direct material Kain 7,000 IDR
    Bordir 2,000 IDR
    Kancing 1,000 IDR
    benang jahit 5,000 IDR
    Direct labour pekerja 7000
    24.80916031
    so need 5 hours
    3,000 IDR
    1,000 IDR
    4,000 IDR
    3,000 IDR
    5,000.00 IDR
    (more easy because not too much the detail border for the design) so need 4 hours
    7,000 IDR
    2,000 IDR
    1,000 IDR
    5,000 IDR
    7000

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