KELOMPOK 1 : Diketahui

Atarinta Dyah Pitaloka (201950109) Selling Price

Monica Puspita Sari (201950210) Variable Cost per unit :
Ribka Lia Bevalia (201950216)
Yussi Ayuni (201950217)
Lucky Esterita Sirondong (201950219)

Fixed cost:

Exercise 5-1
No. 1
Absorption Costing - Cost per Unit
Direct Materials $ 100
Direct Labor $ 320
Variable Manufacturing Overhead $ 40
Fixed Manufacturing Overhead ($60.000/250 units) $ 240
Unit Product Cost $ 700

Ida Sidha Karya Company

Income Statement - Absorption Costing
For the Year Ended Dec 31,20XX (In $)
Sales Revenue 191,250
-/- Cost of Goods Sold (157,500)
Gross Profit 33,750
-/- Variable selling and administrative expense (4,500)
-/- Fixed selling and administrative expense (20,000)

Net income 9,250

Rekonsiliasi
Net income - Variable Costing (250 Unit) $ 3,250
Add: Fixed Manufacturing Overhead (25 Unit x $ 240) $ 6,000
Net income - Absorption costing (225 Unit) $ 9,250
Diketahui
Selling Price $ 850 Units
Variable Cost per unit : Beg. FG 0
Direct Materials $ 100 Production 250
Direct Labor $ 320 Available 250
Variable Manufacturing Overhead $ 40 Sold 225
Variable selling and admnistrative $ 20 End. FG 25
Fixed cost:
Fixed Manufacturing Overhead $ 60,000
Fixed selling and admnistrative $ 20,000

No. 2
Variable Costing - Cost per Unit
Direct Materials $ 100
Direct Labor $ 320
Variable Manufacturing Overhead $ 40

Unit Product Cost $ 460

Ida Sidha Karya Company

Income Statement - Variable Costing
For the Year Ended Dec 31,20XX (In $)
Sales Revenue 191,250
-/- Variable Cost of Goods Sold (103,500)
-/- Variable selling and administrative expense (4,500) (108,000)
Contribution margin 83,250
-/- Fixed Manufacturing Overhead (60,000)
-/- Fixed selling and administrative expense (20,000) (80,000)
Net income 3,250