Cost Pool Scheduling Production Run Set Up Machine Maintaining Records

Gaji $ 14,000.00 $ 11,200.00 $ 2,800.00

Computer $ 8,000.00 $ - $ 2,000.00
Machine
Total $ 22,000.00 $ 11,200.00 $ 4,800.00
Number of drivers 150 526 4
Rate 146.7 21.3 1,200

Blue Black Red

Revenue $ 75,000.00 $ 60,000.00 $ 13,950.00
Direct Material $ 25,000.00 $ 20,000.00 $ 4,680.00
Direct Labour $ 10,000.00 $ 8,000.00 $ 1,800.00
Fringe Benefit $ 4,000.00 $ 3,200.00 $ 720.00
Scheduling Production Run $ 7,333.33 $ 7,333.33 $ 5,573.33
Set Up Machine $ 4,258.56 $ 1,064.64 $ 4,854.75
Maintaining Records $ 1,200.00 $ 1,200.00 $ 1,200.00
Produce Pen $ 7,000.00 $ 5,600.00 $ 1,260.00
Total Cost $ 58,791.89 $ 46,397.97 $ 20,088.09
Total Profit $ 16,208.11 $ 13,602.03 $ (6,138.09)
ROS 22% 23% -44%
Produce Pen Total
$ - $ 28,000.00
$ - $ 10,000.00
$ 14,000.00 $ 14,000.00
$ 14,000.00
10,000
1.4

Purple Total
$ 1,650.00 $ 150,600.00
$ 550.00 $ 50,230.00
$ 200.00 $ 20,000.00
$ 80.00 $ 8,000.00
$ 1,760.00 $ 22,000.00
$ 1,022.05 $ 11,200.00
$ 1,200.00 $ 4,800.00
$ 140.00 $ 14,000.00
$ 4,952.05
$ (3,302.05)
-200%
 Cost Pool PT Kerah Sakti
Gaji Gedung Pabrik
Biaya Buruh Tidak Langsung Rp250,000,000 Biaya Penyusutan Gedung Rp60,000,000
Biaya Makan Karyawan Pabrik Rp30,000,000 Asuransi Gedung Pabrik Rp20,000,000
Biaya Supplies Rp3,000,000 Listrik Pabrik Rp24,000,000
Biaya Pelatihan (Training) Rp18,000,000
Rp301,000,000 Rp104,000,000
Sakti
Mesin
Biaya Penyusutan Mesin Rp120,000,000
Biaya Asuransi Mesin Pemotongan Rp5,000,000
Biaya Asuransi Mesin Penjahitan Rp8,000,000
Listrik Mesin Rp96,000,000
Rp229,000,000 Rp634,000,000

Mesin pemotongan 71,000,000

Biaya mesin penjahitan 158,000,000
bahan mentah tidak langsung 30,000,000
259,000,000 Rp664,000,000
 Gaji makan supplies pelatihan total
bambang Biaya gedung
indra
linda