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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 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.
Budgeted amount of machine
\$364,000
10000
Budgeted amount of direct labour
\$364,000
20000
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

t labour
\$13.30
=

\$13.30

02000 + 435000)

hine
= \$36.40

labour
= \$18.20

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