Nama : Hendra Kuswandi

NPM : 5118221068
Mata Kuliah : Akuntansi Untuk Manajer
Dosen : Prof. Dr. Tri Widyastuti, SE, Ak., MM, CA.
Perihal : Tugas

Soal.

Misalkan
actual sales = 8500 unit
variable cost actual = $188.800
fixed cost actual = $71.200
sales price = $31,00
sales budget = 9000 unit.
Variable cost standar perunit = $21,8
Fixed cost budget = $ 70.000
Hitunglah :
1. Statis budget variances.
2. Sales activity variances.
3. Dengan menggunakan flexible budget pada tingkat aktivitas actual , hitunglah
Contribution margin budget, profit budget dan flexible budget variance.
Jawaban:

1. Statis Budget Variance

            Dalam $
   
Static
  Actual Result   Static - Budget Variance   Budget
  1   2=1-3     3
Unit Sold 8.500 500 U 9.000
Revenues 306.000 27.000 U 279.000
Variable Cost -
Variable cost standar perunit 203.660 7.460 F 196.200
Contribution Margin 102.340 19.540 U 82.800
Fixed Cost 71.200 1.200 U 70.000
Operating Income 31.140 18.340 U 12.800
 
  18.340 U
  Static-Budget Variance  
             
Static Budget Variance = Actual Result – Static Budget
= $31.140 - $ 12.800 = $ 18.340
2 & 3. Sales Activity Variances dan Flexible Budget

                  Dalam $
   
Flexible Sales
Actual Bugdet Flexible Volume Static
Result   Variance     Budget Variance   Budget
  1   2=1-3     3 4=3-5   3

8.5 U 9.
Unit Sold 00       8.500 500 U 000

306.0 U 279.
Revenues 00 42.500 263.500 15.500 U 000
Variable Cost  
Variable cost 203.6 196.
standar perunit 60 18.360 F 185.300 10.900 F 200

102.3 U 82.
Contribution Margin 40 24.140 78.200 4.600 U 800

71.2 U 70.
Fixed Cost 00 1.200 70.000 000

31.1 U 12.
Operating Income 40   22.940   8.200 4.600 U 800
   

22.940 U
  4.600 U  
Flexible-Budget Sales Volume
  Variance Variance  
  18.340  
Static-Budget
            Variance