K425 M67

Supporting direct labor 480 3000

Machine processing 400 6000
Machine setups 50 200
Production orders 90 360
Shipments 14 140
Product Sustaining 840 840
Total overhead cost 1874 10540
 Standard Model Custom Design
Sales Revenue 37000 7200
-/-Cost of Goods Sold
Direct Materials 11280 1902
Direct Labor 10276.5 1638
Manufacturing overhead
-Supporting direct labor 13702 2184
-Order processing 284 852
-Custom design processing 0 558
-Customer service 379 379
Total Cost of Goods Sold -35921.5 -7513
Customer Margin 1078.5 -313
1 Machine Setups = 72000 = 180/setups
400
Special processing = 200000 = 40/machine-hours
5000
General Factory = 816000 = 34/Direct labor-hour
24000

2 Hubs Sprockets
Direct Materials 320000 720000
Direct Labor 120000 240000
Manufacturing Overhead
Machine Setups 18000 54000
Special Processing 200000 0
General Factory 272000 544000
Total Manufacturing Cost 930000 1558000
Tota Unit produces 10000 40000
Total cost per unit produce 93 38.95
1 Simple Costing
Kue Lapis Kue Bolu Kue Tart
Direct Materials £93,600,000.00 £53,100,000.00 £47,100,000.00
Direct Labor £15,000,000.00 £10,000,000.00 £12,000,000.00
Manufacturing Overhead £58,783,783.78 £39,189,189.19 £47,027,027.03
Total Manufacturing cost 167383783.7838 102289189.1892 106127027.027027
Total unit produce 4000 3000 3000
Manufacturing cost/unit 41846 34096 35376

2 Activity Based Costing

Kue Lapis Kue Bolu Kue Tart
Direct Materials 93600000 53100000 47100000
Direct Labor 15000000 10000000 12000000
Manufacturing overhead
Processing £6,000,000.00 £4,500,000.00 £4,500,000.00
Packaging £8,000,000.00 £6,000,000.00 £6,000,000.00
Testing £20,000,000.00 £12,000,000.00 £8,000,000.00
Storage £12,000,000.00 £9,000,000.00 £9,000,000.00
Cleaning £16,000,000.00 £8,000,000.00 £16,000,000.00
Total Manufacturing cost £170,600,000.00 £102,600,000.00 £102,600,000.00
Total unit produce 4000 3000 3000
Manufacturing cost/unit 42650 34200 34200

3 Activity Based Costing - Income Statement (Partial)

Sales £1,870,000,000.00
-/-Cost of Goods Sold -£375,800,000.00
Gross Profit £1,494,200,000.00
 Manufacturing Overhead rate (Simple Costing)
Processing 15000000
Packaging 20000000
Testing 40000000
Storage 30000000
Cleaning 40000000
Total MOH 145000000
Total DL-Hour 5000
MOH rate 29000

Manufacturing Overhead rate (ABC)

Processing cost/production 1500
Packaging cost/ box 2000
Testing Cost/test 4000000
Storage cost/container 30000
Cleaning cost/batch 80000
1 Simple Costing
Rasa Ayam Rasa Sapi Rasa Udang
Direct Materials £37,800,000.00 £33,817,500.00 £43,807,500.00
Direct Labor £18,000,000.00 £13,500,000.00 £16,500,000.00
Manufacturing Overhead £11,250,000.00 £8,437,500.00 £10,312,500.00
Total Manufacturing cost £67,050,000.00 £55,755,000.00 £70,620,000.00
Total unit produce 24000 27000 33000
Manufacturing cost/unit 2794 2065 2140

Activity Based Costing

2 Rasa Ayam Rasa Sapi Rasa Udang
Direct Materials 37800000 33817500 43807500
Direct Labor 18000000 13500000 16500000
Manufacturing overhead
Machine Setup £3,000,000.00 £1,500,000.00 £6,000,000.00
Processing £2,400,000.00 £3,000,000.00 £3,000,000.00
Inspection £2,040,000.00 £1,700,000.00 £1,360,000.00
Order Processing £500,000.00 £500,000.00 £500,000.00
Shipment £2,250,000.00 £1,125,000.00 £1,125,000.00
Total Manufacturing cost £65,990,000.00 £55,142,500.00 £72,292,500.00
Total unit produce 24000 27000 33000
Manufacturing cost/unit 2750 2042 2191

3 Activity Based Costing - Income Statement (Partial)

Sales £270,600,000.00
-/-Cost of Goods Sold -£193,425,000.00
Gross Profit £77,175,000.00
 Manufacturing Overhead rate (Simple Costing) Direct Material Cost/gram
Machine Setup 10500000 Gula 1500
Processing 8400000 Garam 750
Inspection 5100000 Penguat rasa 3000
Order Processing 1500000
Shipment 4500000
Total MOH 30000000
Total DL-Hour 3200
MOH rate 9375

Manufacturing Overhead rate (ABC)

Machine Setup/setup machine hours 35000
Processing/machine hour 1000
Inspection/inspection hours 6800
Order Processing/order 1250
Shipment/km 187.5
1 Simple Costing
Ultimate Pro Pro+
Direct Materials 576900000 569835000 269730000
Direct Labor 210000000 183750000 110250000
Manufacturing Overhead 133468750 116785156 70071094
Total Manufacturing cost 920368750 870370156 450051094
Total unit produce 3000 2100 900
Manufacturing cost/unit 306790 414462 500057

Activity Based Costing

2 Ultimate Pro Pro+
Direct Materials 576900000 569835000 269730000
Direct Labor 210000000 183750000 110250000
Manufacturing overhead
Processing 18900000 28350000 14175000
Set up 45000000 31500000 13500000
Design 13500000 13500000 18000000
Ordering 29400000 22050000 14700000
Inspection 33000000 16500000 8250000
Total Manufacturing cost 926700000 865485000 448605000
Total unit produce 3000 2100 900
Manufacturing cost/unit 308900 412136 498450

3 Activity Based Costing

Sales 3864000000
-/-Cost of Goods Sold -2240790000
Gross Profit 1623210000
 Manufacturing Overhead rate (Simple Costing)
Processing 61425000
Set up 90000000
Design 45000000
Ordering 66150000
Inspection 57750000
Total MOH 320325000
Total DL-Hour 14400
MOH rate ###

Manufacturing Overhead rate (ABC) rate

Processing cost/process 945000
Set up cost/hour 450000
Design cost/hour 450000
Ordering cost/order 367500
Inspection/hour 165000
1 Simple Costing
A B C
Direct Materials 2400000 900000 525000
Direct Labor 6000000 2250000 2250000
Manufacturing Overhead 15200000 5700000 5700000
Total Manufacturing cost 23600000 8850000 8475000
Total unit produce 1200 300 600
Manufacturing cost/unit 19667 29500 14125

Activity Based Costing

2 A B C
Direct Materials 2400000 900000 525000
Direct Labor 6000000 2250000 2250000
Manufacturing overhead
Machine Setup 2571428.57 642857.1429 1285714.286
Ordering 3750000 2250000 1500000
Carying Cost 4125000 3093750 1031250
Energy 1309090.91 654545.4545 1636363.636
Shipment 1375000 458333 916667
Total Manufacturing cost 21530519 10249486 9144995
Total unit produce 1200 300 600
Manufacturing cost/unit 17942 34165 15242

3 Activity Based Costing

Sales A B 60000000
-/-Cost of Goods Sold -40925000
Gross Profit 19075000
 Manufacturing Overhead rate (Simple Costing)
Machine setup 4500000
Ordering 7500000
Carying Cost 8250000
Energy 3600000
Shipment 2750000
Total MOH 26600000
Total DL-Hour 700
MOH rate 38000

Manufacturing Overhead rate (ABC) A B C

Machine setup/batch 107142.86 Jumlah Set up 24 6 12
Ordering cost/order 75000 Jumlah jam mesin 200 100 250
Warehouse cost/persediaan akhir 41250
Energy cost/machine hour 6545.45
Shipment cost/shipment 45833.33