I.

The information of Budget PT “ABC”

a. Raw Material and Direct Labour Cost :
Period Production Production Budget Realization Budget Realization
  Budget Realization SUR Raw Material   Direct Labour Hour  
      per unit product   per unit product  

Q1 200,000 180,000 2 3 4 3

Q2 225,000 200,000 2 3 4 3

Q3 250,000 275,000 2 3 4 3

Q4 275,000 300,000 2 3 4 3

Total 950,000 955,000        

Budget Realization Budget Realization

Price per unit   Direct Labour Hour  
Raw Material (IDR)   Cost per DLH  

2,500 2,000 1,500 1,750

Prepare:
a. Raw Material Cost Budget
b. Direct Labour Cost Budget
c. Prepare Variance Analysis for Raw Material Cost and Direct Labour Cost