Kerjakan 4-12 dan 4 -17

4. 4-12
1. “plantwide”

Tarif BOP= Total BOP : Total jam tenaga kerja lansung

= (240.000+720.000) : (400.000+80.000)

= $2/JTKL

 BOP untuk produk”1” = $2/JTKL x 360.000

= $720.000
 BOP untuk produk “2” = $2/JTKL x 116.000
= $232.000
2. “Departmental rate”
 Departemen 1 (JTKL)
BOP/JTKL = 240.000:400.000
= $0,6/JTKL
 Departemen II (jam mesin)
BOP/Jam = 720.000 : 80.000
= $9/Jam
 BOP (Product I)
Total BOP = ($0,6x 300.000) + ($6x 20.000)
= 300.000
 BOP (Product II)
Total BOP = ($0,6 x 92.000) + ($6 x 100.000)
= 652.000
3. Real = 250.000 (hitungan) 300.000(real)
= Under Applied
Real Product = 770.000 (hitungan) 655.200 (real)
= Over Applied

4-17
 1. Overhead rate = $6,990,000/272,500 = $25.65 per direct labor hour

Overhead assignment:

Part 127: $25.65  250,000/500,000 = $12.83 per unit

Part 234: $25.65  22,500/100,000 = $5.77 per unit

Unit gross margin:

Part 127 Part 234

Selling price .................... $31.86 $24.00
Cost ................................. 21.36a 12.03b
Gross margin .................. $10.50 $11.97

a
Prime costs + Overhead = ($8.53 + $12.83) = $21.36.
b
Prime costs + Overhead = ($6.26 + $5.77) = $12.03.
4-17.

Activities Cost Driver Activity Rate

Setup Runs $240,000/300 = $800/run

Machine Machine hours $1,750,000/185,000 = $9.46/MHr
Receiving Receiving orders $2,100,000/1,400 = $1,500/order
Engineering Engineering hours $2,000,000/10,000 = $200/eng. hr.
Material handling Material moves $900,000/900 = $1,000/move

Overhead assignment:
Part 127 Part 234
Setup costs:
$800  100 ............................ $ 80,000
$800  200 ............................ $ 160,000
Machine costs:
$9.46  125,000 .................... 1,182,500
$9.46  60,000 ...................... 567,600
Receiving costs:
$1,500  400 ......................... 600,000
$1,500  1,000 ...................... 1,500,000
Engineering costs:
$200  5,000 ......................... 1,000,000
$200  5,000 ......................... 1,000,000
Materials handling costs:
$1,000  500 ......................... 500,000
$1,000  400 ......................... 400,000
Total overhead costs ................... $ 3,362,500 $ 3,627,600
Units produced............................ ÷ 500,000 ÷ 100,000
Overhead per unit ................. $ 6.72 $ 36.28
Prime cost per unit ...................... 8.53 6.26
Unit cost ............................... $ 15.25 $ 42.54
 Selling price ................................ $ 31.86 $ 24.00
Cost ........................................ 15.25 42.54
Gross margin (loss) .............. $ 16.61 $ (18.54)
3. Biaya di part 127 membuat $15.25 lebih rendah dibandingkan versi functional-based
costing. Perusahaan bisa membandingkan dengan produsen lain dengan menurunkan harga
di produksi tertinggi. $20 yang ditawarkan kompetitor lain bukan sembarangan; terlebih
memikirkan menjual di bawah biaya tidak memungkinkan.

4. Part 234 cukup mahal untuk di buat; terlebih, tidak ada kompetitor yang ingin menjual
seharga $24, dengan harga di bawah biaya produksi. Ini menjelaskan mengapa autotech
tidak mempunyai pesaing. Dan ini menjelaskan kenapa pembeli berani membeli $30, harga
tersebut mungkin masih di bawah manufaktur lainnya

5. Harga pada part 127 harus di turunkan sehingga produk tersebut kompetitif dan harga part
234 di naikan sehingga biayanya akan tertutup.