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Kasus: Unitron Corporation

Soal 1

Selisih Production dengan Sales Orders

Annual
Beginning Annual Sales Surplus
Product Production
Inventory Order (units) (Deficit)
(units)
a b c d e=c-d
401 0 90,000 100,000 ($10,000)
402 0 120,000 140,000 ($20,000)
403 0 90,000 100,000 ($10,000)
404 0 60,000 40,000 $20,000
405 0 40,000 20,000 $20,000
Total 0 400,000 400,000 $0

"Produced As / Sold As Matrix"

Sold as
Total
Produced as 401 402 403 404 405
Produced
401 90,000 90,000
402 10,000 110,000 120,000
403 30,000 60,000 90,000
404 40,000 20,000 60,000
405 20,000 20,000 40,000
Total Sold 100,000 140,000 100,000 40,000 20,000

19 $37.40 $36.648.50 403 90.000 0.60 $72.50 Total 400. Average (Physical Unit) Costing System Cost per unit for rectifier in 400 series Annual Proportional Allocated Joint Cost / Unit Product Production Share of Process Cost ($) ($) (units) Quantity a b c = b / total b e = c x TCM f=e/b 401 90.50 405 40.000.000 0.000 $0.24 $48.50 402 120.000 $0.23 $45.000 $0.000 0.30 $60.000 0.00 Keterangan: Total Manufacturing Cost (TCM) : $200.000 $0.64 405 40.70 $63.50 404 60.000 0.23 402 120.000 .000 0.000 $0.000 Keterangan: Total Manufacturing Cost (TCM) : $200.000 0.000 1.28 $55.888.10 $20.000 $0.000 $259.00 $40.00 $200.000 0.000 0.46 403 90.00 $200. Relative Sales Value costing System Cost per unit for rectifier in 400 series Annual Sales Price/Units Allocated Joint Product Production Sales Value Proportion ($) Process Cost ($) (units) a b c d=bxc e = d / total d f = e * TCM 401 90.000 1.000 0.15 $30.80 $48.000 $0.03 Total 400.000 $0.23 $45.15 $30.598.14 $27.799.000 b.000 $0.Soal 2 a.000 $1.65 404 60.065.

31 $0.46 $0.54 $0.62 $0.77 .Cost / Unit ($) g=f/b $0.

000 unit = ($1.Soal 3 A. Revenue : $0.40 .389.000 unit = ($1.40 x 6.64) #402 : $0. cost.000 unit = $ 2.400.400.000 unit inventory 401.000 unit = ($926.000 unit diambil dari 3. Revenue.46 x 3.40 x 6. dan profit Alternatif I 6.316.50 x 3.00) #402 : $0.31 x 3.00 Cost #401 : $0.96) Total Cost : = ($2.60) Profit (loss) : = $83.000 unit = ($1. dan sisanya 3.500.000 unit dari inventory 402 physical unit costing system Revenue : $0.00) Total Cost : = ($3.00) relative sales value costing system.000.500.000 unit = $ 2.00 Cost #401 : $0.00) Profit (loss) : = ($600.50 x 3.

40 x 6.000 unit berasal dari produksi batch baru sehingga akan ada carrying cost yang harus diperhitungkan physical unit costing system Carrying Cost Revenue : $0.00) 402 Profit (loss) : = ($770.Alternatif II 6.00 Product Cost #401 : $0.400.00) a Profit (loss) before CA : = ($600.50 x 6.31 x 6.000 unit diambil dari 3.00 Product Cost #401 : $0.72 401 Carrying Cost #401 : = ($181.47) 402 Profit (loss) : = $365.000.000 unit = $ 2.28) a Profit (loss) before CA : = $546.000 unit = ($3. dan sisanya 3.000 unit = $ 2.000 unit = ($1.853.400.00) 403 404 405 Total relative sales value costing system.25 403 404 405 Total Tabel Saldo Inventory dengan alt Product a 401 402 403 404 405 .00) 401 Carrying Cost #401 : = ($170. Carrying Cost Revenue : $0.000 unit inventory 401.40 x 6.

000 7.000 $0.000 3.000 11.46 $55.50 $20.000 .50 $30. 13.500 $0.00 2% 2.500 8.500 $0.500 6. Saran Helen duksi batch baru Revenue Cost % carrying cost Quantity Cost/Unit ($) Carrying Cost ($) Add.50 $45.50 $60.000 .000 $0. B.000 1.500 $0. 7. 11.000 .00 2% 3.000 $0.00 % carrying cost Quantity Cost/Unit ($) Carrying Cost ($) b c d e=b*c*d 2% 1. 16.000 $0.31 $9.000 5.54 $48.50 $15.000 4.77 $30.000 16.62 $37.00 2% 6.000 $0.89 $181.00 $170.500 .000 $0.47 el Saldo Inventory dengan alternatif II Current Produksi 1 Permintaan Total Sisa Inventory Batch baru Pelanggan b c d=b+c e f=d-e 3.60 2% 4.07 2% 2. Carrying Cost b c d e=b*c*d Profit (loss) 2% 1.000 .65 2% 3.500 10.000 6.500 7.000 2.500 $0.00 2% 4.000 4.27 2% 6.000 9.500 13.

400.00 $ 2.00) ($1.00 $ 2.25 .00 ($3.28) ($170.00) $365.00 $ 2.60) ($3.00) $83.47) ($600. Alternatif I Alternatif II Physical Sales Value Physical Sales Value $ 2.316.400.00) ($181.40 ($770.000.400.853.400.00) ($2.000.

7 90.000 Sales per unit 0.000 0.000 640.000 4.5 10.000 400.081 Markup 10% 63.000 100.55 Relative Market Method Cost per Total Cost Cost Qty Unit #404 80.000 0.6 120.000 150.64 .000 100.000 20.000 30.576 100.500 24 404 8.000 0.000 0.000 140.000 24 403 9.000 Markup 10% 55.000 24 405 5.Soal 6 Projected Annual Annual Productio Current Sales Sales Price Productio n per Batch Product Inventory Sales Order (18 per Unit Needed Order n Batch Month) 401 3.000 58.000 100.000 40.000 400.000 #405 20.38 7.505 #405 20.000 20.000 100.000 24 35.000 150.000 0.000 3.4 90.889 Sales per unit 0.000 Joint Cost per Batch 10000 Total Joint Cost 240000 Physical Method Cost per Total Cost Cost Qty Unit #404 80.63 50.000 210.000 2.000 0.000 0.5 40.000 0.75 60.000 4.000 1 40.500 24 402 10.000 50.000 6.

000 240.000 54.000 0.636 0.000 .000 396.000 18.5 60.000 72.000 36.455 0.5 105.5 75.000 240.000 0.000 76.000 0.5 30.34 144.000 54.000 63.59 72.000 24.364 0.000 0.63 48.182 0. Physical Method Relative Sales Method Projected Production Cost per Sales (18 Month) Joint Cost Joint Cost Cost per Unit Value Unit 108.364 0.38 480.000 36.000 0.53 108.5 126.000 45.