1.

Biaya Per unit menggunakan jam tenaga kerja:

a. Overhead Applied to Production:
Standard Model = (50.000/100.000)*3.000.000
= 1.500.000
Deluxe Model = (50.000/100.000)*3.000.000
= 1.500.000
b. Unit Cost:
Standard Model = 1.500.000/20.000
= 75
Deluxe Model = 1.500.000/10.000
= 150
2. Menghitung aktivitas tarif & Biaya Overhead:
Maintenance = 400.000/(4.000+16.000)
= 20
Engineering Support = 600.000/(9.000+21.000)
= 20
Material handling = 800.000/(10.000+30.000)
= 20
Setups = 500.000/(40+360)
= 1.250
Purchasing = 300.000/(500+1.000)
= 200
Receiving = 200.000/(2.000+3.000)
= 40
Paying Suppliers = 200.000/(500+1.500)
= 40

Tabel Unit Costs:

Keterangan
Prime costs
Overhead Costs:
Engineering support
Receiving
Materials handling
Purchasing
Maintenance
Paying supplies
Setting up batches
Total Manufacturing Cost
Unit of Production
Unit Costs

Standard Model
3.000.000

Deluxe Model
3.500.000

180.000
80.000
200.000
100.000
80.000
100.000
50.000
3.790.000
20.000

420.000
120.000
600.000
200.000
320.000
100.000
450.000
5.710.000
10.000

189,5

571,0