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Barang P1

Bahan Baku Tenaga Kerja Langsung Overhead Pabrik


Rp 26,000,000.00 Rp 14,000,000 Rp 11,200,000.00

Perhitungan Biaya Produksi :


Total Biaya Rp 51,200,000.00
Unit Diproduksi 1,000
Biaya Per unit Rp 51,200.00

Barang P2
Bahan Baku Tenaga Kerja Langsung Overhead Pabrik
Rp 19,500,000.00 Rp 12,000,000 Rp 9,600,000.00

Perhitungan Biaya Produksi :


Total Biaya Rp 41,100,000.00
Unit Diproduksi 1,500
Biaya Per unit Rp 27,400.00

Barang P3
Bahan Baku Tenaga Kerja Langsung Overhead Pabrik
Rp 13,000,000.00 Rp 8,000,000 Rp 6,400,000.00

Perhitungan Biaya Produksi :


Total Biaya Rp 27,400,000.00
Unit Diproduksi 2,000
Biaya Per unit Rp 13,700.00
Bahan Baku
Bahan Baku X
2,000 X Rp 5,000 = Rp 10,000,000.00
Bahan Baku Y
4,000 X Rp 4,000 = Rp 16,000,000.00
Jumlah Bahan Baku Diperlukan = Rp 26,000,000.00

Upah Tenaga Kerja Langsung


P1 Rp 14,000,000

Overhead Pabrik
80% X BTKL
80% X Rp 14,000,000 = Rp 11,200,000.00

Bahan Baku
Bahan Baku X
1,500 X Rp 5,000 = Rp 7,500,000.00
Bahan Baku Y
3,000 X Rp 4,000 = Rp 12,000,000.00
Jumlah Bahan Baku Diperlukan = Rp 19,500,000.00

Upah Tenaga Kerja Langsung


P2 Rp 12,000,000

Overhead Pabrik
80% X BTKL
80% X Rp 12,000,000 = Rp 9,600,000.00

Bahan Baku
Bahan Baku X
1,000 X Rp 5,000 = Rp 5,000,000.00
Bahan Baku Y
2,000 X Rp 4,000 = Rp 8,000,000.00
Jumlah Bahan Baku Diperlukan = Rp 13,000,000.00

Upah Tenaga Kerja Langsung


P3 Rp 8,000,000
Overhead Pabrik
80% X BTKL
80% X Rp 8,000,000 = Rp 6,400,000.00

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