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Nama : David Dwi Harjanto

NRP : 2411750014041
Prodi : S2 Teknik Industri / ITS

Soal 3-34
[1] Compute the firm’s predetermined overhead rate, which is based on direct-labor hours

Budgeted manufacturing-overhead cost


a Predetermined Overhead Rate :
Budgeted amount of direct labour
$997,500
75000

b Actual Or Underapplied Budgeted manufacturing-overhead cost - ( Actual direct-labor

= 997000 80000
= -$67,000.00
Karena hasilnya (-) artinya Over Applied

c Direct material 0
Labor 1,400,000 (80000x17,5)
Manufacturing Overhead 1,437,000 (1002000 + 435000)
(+) Over Applied $67,000.00
2,904,000
d 990,000
= 13.2
75,000

990,000 - (80000x13.2) = -59000

Soal 3-35
[1] Compute the firm’s predetermined overhead rate for the year using each of the following
common cost drivers: (a) machine hours, (b) direct-labor hours, and (c) direct-labor dollars.
A) Budgeted manufacturing-overhead cost
Predetermined Overhead Rate :
Budgeted amount of machine
$364,000
10000
B) Budgeted manufacturing-overhead cost
Predetermined Overhead Rate :
Budgeted amount of direct labour
$364,000
20000
C) Budgeted manufacturing-overhead cost
Predetermined Overhead Rate :
Budgeted amount of direct labour dollar
$364,000
20000 x 14
$364,000
280000

[2] Calculate the overapplied or underapplied overhead for the year using each of the cost drivers listed above
A) Actual manufacturing overhead - Applied Machine
$340,000 - { 11000 x $36.40

B) Actual manufacturing overhead - Applied direct labour


$340,000 - { 18000 x $18.20

C) Actual manufacturing overhead - Applied direct labour dollar


$340,000 - { 270000 x $1.30
abor hours

rhead cost
t labour
$13.30
=

cost - ( Actual direct-labor cost x Predetermined Overhead Rate )

$13.30

02000 + 435000)

head cost
hine
= $36.40

head cost
labour
= $18.20

head cost
our dollar

= $1.30
= $1.30

drivers listed above

} = -$60,400 Overapplied

} = $12,400 Underapplied

} = -$11,000 Overapplied
$231,000
21,000
82,000
200,000
59,000
30,000
300,000
79,000
$1,002,000

$1,002,000