Month Supplies Expense(Direct

(y)
Labor Hours (x) )
(xy )
(y )
January
1,500.00
3,900.00
5,850,000.00
2,250,000.00
February
1,400.00
4,200.00
5,880,000.00
1,960,000.00
March
1,600.00
4,200.00
6,720,000.00
2,560,000.00
April
1,550.00
3,950.00
6,122,500.00
2,402,500.00
May
1,450.00
3,800.00
5,510,000.00
2,102,500.00
June
1,450.00
3,900.00
5,655,000.00
2,102,500.00
July
1,500.00
4,200.00
6,300,000.00
2,250,000.00
August
1,550.00
4,300.00
6,665,000.00
2,402,500.00
September
1,650.00
4,250.00
7,012,500.00
2,722,500.00
October
1,550.00
4,300.00
6,665,000.00
2,402,500.00
Total
15,200.00
41,000.00 62,380,000.00 23,155,000.00
r atas
r bawah
r
r

600,000.00
1,287,439.32
0.466
0.217

(x )
15,210,000.00
17,640,000.00
17,640,000.00
15,602,500.00
14,440,000.00
15,210,000.00
17,640,000.00
18,490,000.00
18,062,500.00
18,490,000.00
###

Month Supplies Expense (y)

(Machine Hours (x) ) (xy )
January
1,500.00
2,100.00 3,150,000.00
February
1,400.00
2,000.00 2,800,000.00
March
1,600.00
2,100.00 3,360,000.00
April
1,550.00
2,000.00 3,100,000.00
May
1,450.00
1,950.00 2,827,500.00
June
1,450.00
2,000.00 2,900,000.00
July
1,500.00
2,050.00 3,075,000.00
August
1,550.00
2,100.00 3,255,000.00
September
1,650.00
2,400.00 3,960,000.00
October
1,550.00
2,300.00 3,565,000.00
Total
15,200.00
21,000.00
###
r atas
r bawah
r
r

725,000.00
971,339.28
0.746
0.557

(y )
2,250,000.00
1,960,000.00
2,560,000.00
2,402,500.00
2,102,500.00
2,102,500.00
2,250,000.00
2,402,500.00
2,722,500.00
2,402,500.00
###

(x )
4,410,000.00
4,000,000.00
4,410,000.00
4,000,000.00
3,802,500.00
4,000,000.00
4,202,500.00
4,410,000.00
5,760,000.00
5,290,000.00
44,285,000.00

Direct Labor Hours Machine Hours

r
0.466 r
0.746
r
0.217 r
0.557

Activity that can be used as basis upon to estimate the allowable supplies expense is machine hou

se is machine hours expense

Month
January
February
March
April
May
June
July
August
September
October
Total
Rata-rata
y = a + bx
b

Supplies
Expense (y)
1,500.00
1,400.00
1,600.00
1,550.00
1,450.00
1,450.00
1,500.00
1,550.00
1,650.00
1,550.00
15,200.00
1,520.00

0.185

Penyimpangan
dari Biaya Ratarata 1.520 (y-y')

(Direct Labor
Hours (x) )

(20.00)
(120.00)
80.00
30.00
(70.00)
(70.00)
(20.00)
30.00
130.00
30.00
--

3,900.00
4,200.00
4,200.00
3,950.00
3,800.00
3,900.00
4,200.00
4,300.00
4,250.00
4,300.00
41,000.00
4,100.00

y = a + bx
1.520 = a + (0,185)(4.100)
1.520 = a + (756,923)
a = 763,077

Fungsi estimasi biaya = 763,077 + 0,185 per jam kerja

Penyimpangan
dari Biaya
Rata-rata
4.100 (x-x')
(200.00)
100.00
100.00
(150.00)
(300.00)
(200.00)
100.00
200.00
150.00
200.00
--

(x-x')^2

(x-x')(y-y')

40,000.00
4000
10,000.00
-12000
10,000.00
8000
22,500.00
-4500
90,000.00
21000
40,000.00
14000
10,000.00
-2000
40,000.00
6000
22,500.00
19500
40,000.00
6000
325,000.00 60,000.00

Month
January
February
March
April
May
June
July
August
September
October
Total
Rata-rata
y = a + bx
b

Supplies
Expense (y)
1,500.00
1,400.00
1,600.00
1,550.00
1,450.00
1,450.00
1,500.00
1,550.00
1,650.00
1,550.00
15,200.00
1,520.00

0.392

Penyimpangan
Penyimpangan
dari Biaya
(Machine
dari Biaya RataRata-rata
Hours (x) )
rata 2.100 (x-x')
1.520 (y-y')
(20.00)
2,100.00
-(120.00)
2,000.00
(100.00)
80.00
2,100.00
-30.00
2,000.00
(100.00)
(70.00)
1,950.00
(150.00)
(70.00)
2,000.00
(100.00)
(20.00)
2,050.00
(50.00)
30.00
2,100.00
-130.00
2,400.00
300.00
30.00
2,300.00
200.00
-21,000.00
--2,100.00
y = a + bx
1.520 = a + (0,392)(2.100)
1.520 = a + (822,973)
a = 697,027

Fungsi estimasi biaya = 697,027 + 0,392 per jam mesin

(x-x')^2
-10,000.00
-10,000.00
22,500.00
10,000.00
2,500.00
-90,000.00
40,000.00
185,000.00

(x-x')(y-y')
0
12000
0
-3000
10500
7000
1000
0
39000
6000
72,500.00

Month
January
February
March
April
May
June
July
August
September
October
November
Desember
Total

Tertinggi
Terendah
Selisih
Tarif variabel =

Total Biaya
Biaya Variabel
Biaya Tetap

Perlengkapan Pabrik(Jam
(y) Kerja langsung (x) )
1,820,000
800
1,800,000
720
1,740,000
760
1,940,000
880
1,880,000
840
1,900,000
800
1,600,000
560
1,800,000
760
1,740,000
720
2,000,000
960
1,980,000
920
1,880,000
880
22,080,000
9,600
Biaya
2,000,000
1,600,000
400,000

Aktivitas
960
560
400

total biaya/total aktivitas

1,000
Tertinggi
2,000,000
960,000
1,040,000

Biaya Variabel(tertinggi)1000*960
=
=
Biaya Variabel(terendah)1000*560
=
=

Terendah
1,600,000
560,000
1,040,000

960,000
560,000

Penyimpangan
dari Rata-rata
(Jam Kerja
biaya 1,840,000
Month Perlengkapan Pabrik (y)
langsung (x) )
(y-y')
January
1,820,000
(20,000)
800
February
1,800,000
(40,000)
720
March
1,740,000
(100,000)
760
April
1,940,000
100,000
880
May
1,880,000
40,000
840
June
1,900,000
60,000
800
July
1,600,000
(240,000)
560
August
1,800,000
(40,000)
760
September
1,740,000
(100,000)
720
October
2,000,000
160,000
960
November
1,980,000
140,000
920
Desember
1,880,000
40,000
880
Total
22,080,000
9,600
Rata-rata
1,840,000
800
b

1012.5

y=
(1840000 = )
a=

fungsi estimasi =

Penyimpangan
dari Rata-rata 800
(x-x')
(80)
(40)
80
40
(240)
(40)
(80)
160
120
80
-

(x-x')^2
6,400
1,600
6,400
1,600
57,600
1,600
6,400
25,600
14,400
6,400
128,000

(x-x')(y-y')
3,200,000
4,000,000
8,000,000
1,600,000
57,600,000
1,600,000
8,000,000
25,600,000
16,800,000
3,200,000
129,600,000

a + bx
a +(1012.5)(800)
1840000 - 810000
1,030,000
1030000 +

810000

1012.5 per jam kerja