Nama : ATIKA SARI ASTUTI S

NIM : I8313007
Remidi UKD 2 EKOTEK
Soal :
1. Estimate the manufacturing cost per 100 lb of prouct under the following conitions :
Fix capital Investment $3000.000, annual production output $10.000.000 lb of product, row
material cost =$ 0.17/lb of product, Opening labor 20 men per shift at $ 8,00/hr (plant
operates 300 (24 hr/days/year)). Corrosive liquids are involved. A large amount of direct
supervision is required.
Utilitas :
- 100 psig steam = 50 lb of product
- Purchased electrical power = 0.4 kwh/lb of product
- Filtered and softened water= 10 gal/ lb of product
The product will be packaged in 50-lb bags
Jawaban :
Cost Item
Raw Material
Labor = 20 x 3 x 8 x 300 = 144000
144000 man hr/year x $8/hr / 10.000.000 ln/year
Supervision= 25% dari labor
Maintenance= ($3.000.000x7%)/10.000.000
Plant supplies= 15% x $ 0.0210
Utilities
- 100 psig steam = 50 lb of product x ( 0.5/1000 lb)
- Purchased electrical power = 0.4 kwhr at $0.015/kwhr
- Filtered and softened water, 10 gal at % 0.15/1000gal

Cost per lb
= $ 0.17

Direct manufacturing cost

=$ 0.37065

Payroll overhead, $0.1152 x17 %

Laboratory , $0.1152x15%
Plant overhead , $0.1152 x100%
Package , at $0.10 per 50-lb bag

= $ 0.0196
= $ 0.0173
= $ 0.1152
= $ 0.0020

= $ 0.1152
= $ 0.0288
= $ 0.0210
= $ 0.00315
= $ 0.0250
= $ 0.006
=$ 0.0015
+

+
Indirect Manufacturing cost

= $ 0.1541

Depreciation, ($3.000.000x10%)/10.000.000
Property taxes ($3.000.000x1,5%)/10.000.000
Insurance, ($3.000.000x1%)/10.000.000

= $ 0.0300
= $ 0.0045
= $ 0.0030

Fixed Manufacturing cost

= $ 0.0375

Manufacturing Cost
= DMC + IMC + FMC
= $ 0.37065 + $ 0.1541 + $ 0.0375
= $ 0.56225