| Mama + Ikhlasiah Amini im = Aoananaa 4 i [es Bala & Bloom Company memproduiksl 2 janis produk, yaitu produk Standard dan produk Custom. Bort sajkan hea? data produ dar Balla & Bloom Company : “Bella & Bloom Company | | 315 $45 seen ‘$825,000 | $90,000 $ 1.725.000. oe Summary of Bost Recent Yoar’s Production | a _ | standard || Custom Total —— ie Ty: 5000 | 20,000 palieee, val ei ol 10000 | | 6900 =o $1,100,000, $ 600.000 $ 1.700,000 0M ieee 4 el 's | i 1.350.000 et Heh see paca General FAC wneinnnennnn a Total Overhoad nn anennnnn \ rea le 3 oa Total Manufacturing COSt nen ie HF $5,475,000 a = Formation of Acthity Cost Poots: 1 Ne — | | Production Engineering General Total Total Overhead awienine $1,950,000, _$.450,000 $250,000 $ 2,050,000 oe Loss costs related to: (ert Narepoce set ome pF -— ae S6LUPS ccnnenanee $180,000, | $250,000 | ''$ 100,000. $500,000 Dosignchanges.... $100,000. $100,000, _$75000_ $275,000 Ee Other Overhoad snes |'$100,000 ‘$75,000 $1,275,000 | | | -—— _ {E§). Scanned:with ‘CamScanner me H Scanned with CamScannerlama + Whlasiah Amini im = Aeatsuad eles! Akuntensi Gieye @ Dato: _ Perhiteagan Harge Pokek menggunakor sistem ABC Belta 4 Gloom Company Product Cost from Activity Based Costing System Overhead Rates : $500,000 batch-level costs devided by 50 setups (20430) = $10,000 per setor- $ 300.000 Product (evel costs devided by [2 design change (745) : $25-000 per Design Change 44.275.000 other overhead devided by 170-600 direct (aber hours = $ 7-5 per DLB Standard Custom Total $ 300-000 1.725.000 $ Coo. 000 $1. Too .000 Overhead ¢ hed $10.000 x 20 setups = $10. 000 K 30 setts. $ 300.000 $500.00 $25.00 X 7 design change . $26-000 K § design change . $300 -000 $7.5 x110.000, OLB... $15 %c0.000 OLB... .... $450.00 1.275.000 Total Costs $3.435-000 -$2.375.000 $ 5.500.080 Wait Produced... 55-000 20. 000 =a Cost Per Unie 2 2 ee eee es $56,8t $8,76 Scanned with CamScanner