Tugas Kelompok ke-1

(Minggu 3 / Sesi 4)

Cost Behavior:analysis and use

Theory

1. What is committed fixed cost? And give 2 examples

Fixed Cost adalah cost yang selalu tetap dalam rentang yang relevan, penambahan
aktifitas dalam rentang yang relevan tidak akan menambah fixed cost. Fixed cost per
unit berubah-ubah dan secara total selalu tetap.
Atau bisa dikatakan, fixed cost ialah biaya yang jumlah totalnya akan tetap sama dan
tidak berubah sedikitpun walaupun jumlah barang yang diproduksi dan dijual
berubah-ubah dalam kapasitas normal.
Contoh : - Biaya sewa gedung
- Biaya premi asuransi
2. What is discretionary fixed cost? And give 2 examples
Disrectionary fixed cost merupakan biaya
(a) yang timbul dari keputusan penyediaan anggaran secara berkala (biasanya
tahunan) yang secara langsung mencerminkan kebijakan manajemen puncak
mengenai jumlah maksimum biaya yang diijinkan untuk dikeluarkan,
(b) yang tidak dapat menggambarkan hubungan yang optimum antara masukan
dengan keluaran (yang diukur dengan volume penjualan, jasa, atau produk).
Contoh : - biaya riset dan pengembangan
, - biaya iklan,
3. Mention 3 ways to separates mixed cost
3 metode yang digunakan secara luas untuk memisahkan mixed cost menjadi
komponen tetap dan variabel, yaitu :
1. Metode Tinggi Rendah
2. Metode Scatterplot
3. Metode Kuadrat Terkecil
4. What is major disadvantage of high low method?
High low method memiliki beberapa kelemahan.

ACCT6173 Managerial Accounting

 a. Titik tinggi dan rendah sering sebagai apa yang disebut di luar garis. Mereka
mungkin mewakili hubungan biaya kegiatan yang tidak khas. Jika demikian,
formula biaya yang dihitung menggunakan dua titik ini tidak mewakili apa yang
biasanya terjadi.
b. Jika titik-titik ini bukan di luar garis, pasangan titik-titik lainnya jelas lebih
mewakili.
5. What is relevant range?
Relevant range adalah suatu kisaran tingkat aktifitas dimana asumsi relatif perilaku
biaya variabel dan biaya tetap dianggap valid.

CASES

1. Antz Industries has provided you with the following data for its materials storeroom:
Month Number of Shipments Storeroom Costs
January ....................................... 175 $3,000
February ..................................... 225 3,600
March ......................................... 275 4,300
April ........................................... 175 3,800
May ............................................ 200 2,700
June ............................................ 225 3,200
July ............................................. 300 4,250
August ........................................ 325 4,400
September .................................. 275 4,100
October ....................................... 200 3,150
November ................................... 150 2,650
December ................................... 175 2,750
Required:
Determine the cost behavior using the high-low method.
Jawab :
Number of Shipments Storeroom Costs
Level aktifitas tertinggi (Agustus) 325 4,400
Level aktifitas terendah(November) 150 2,650

ACCT6173 Managerial Accounting

Perbedaan 175 1,750

Variable cost = change in cost : Change in activity

Variable cost = 1750 / 175
= 10 per shipment
Fixed cost element = Total cost Variable cost
Fixed cost = 4400 (10 x 325)
= 1150
Cost Formula = Y = 1150 + 10X

2. The following data relating to units shipped and total shipping expense have been
assembled by Archer Company, a wholesaler of large ,custom-built air-conditioning
units for commercial building
Month Unit shipped Total Shipping Expense
January 3 $1.800
February 6 $2.300
March 4 $1.700
April 5 $2.000
May 7 $2.300
June 8 $2.700
July 2 $1.200

Required: using High Low Method,estimate cost formula for shipping expense

Jawab :
Number of Shipments Storeroom Costs
Level aktifitas tertinggi (June) 8 2.700
Level aktifitas terendah (July) 2 1.200

Perbedaan 6 1.500

Variable cost = change in cost : Change in activity

ACCT6173 Managerial Accounting

Variable cost = 1500 / 6
= 250 per shipment
Fixed cost element = Total cost Variable cost
Fixed cost = 2700 (250 x 8)
= 700
Cost Formula = Y = 700 + 250X

3. Here is the relation between production cost and the number of unit production form PT
ABC for month of August 2015 :

Volume Production Production Cost

Minimum 20.000 unit Rp. 1.200.000,-

Maximum 25.000 unit Rp. 2.000.000,-

Required: Calculate variable cost/unit

Jawab :

Minimum 20.000 unit Rp. 1.200.000,-

Maximum 25.000 unit Rp. 2.000.000,-

Perbedaan 5.000 unit Rp. 800.000,-

Variable/unit = Rp 800.000/5000 = Rp 160/unit

4. The following data relating to units shipped and total shipping expense have been
assembled by Three Lion Company, a wholesaler of large, customs-built air-
conditioning units for commercial buildings:
Units Shipped Shipping Expense

June . 6 $ 7,200
July . 12 9,200
August .. 8 6,800
September .... 10 8,000

ACCT6173 Managerial Accounting

 October . 14 9,200
November .... 16 10,800
December .... 4 4,800

Required :
a. Using the high low method, estimate a cost formula for shipping expense (15%)
ANSWER
Unit Shipped Shipping Expense

High Activity Level (November) 16 $10.800

Low Activity Level (December) 4 $4.800

Change 12 $6.000

Variable Cost = Change in cost : Change in Activity

Variable Cost = 6.000 Shipping Expense : 12 Unit Shipped
Variable Cost = 500 per unit shipment
Fixed Cost = Total Cost Variable cost
= 10.800 (500 per unit shipment x 16 total shipping expense)
= 2.800
Cost Formula: Y = 2.800 + 500X

b. January in the next year, unit shipped 15 units. What is the shipping expense for
January (10%)
Answer:

X = 15 units
Y = 2.800 + 500 X
Y = 2.800 + 500 (15)
Y = 2.800 + 7.500
Y = 10.300

Shipping expense (January in the next year) for unit shipped 15 units = $10.300

ACCT6173 Managerial Accounting