E 16 -26

A.

 Weighted Of Crude Oil

= Number Of Unit Crude Oil / Number of Unit crude oil + number of unit of NGL +
Number of unit of gas
= 150 / 150 + 50 + 800
= 0.15

 Weighted of NGL
= Number Of Unit NGL / Number of Unit crude oil + number of unit of NGL +
Number of unit of gas
=50 / 150 + 50 + 800
=0.05

 Weighted of gas
= Number Of Unit gas / Number of Unit crude oil + number of unit of NGL + Number
of unit of gas
=800 / 150 + 50 + 800
=0.80

 Join cost allocated to crude oil

= total join cost x weight
=$1800 x 0.15
=Product Crude oil = $ 270

 Join cost allocated to NGL

= total join cost x weight
=$1800 x 0.05
=Product NPL = $ 90

 Join cost allocated to Gas

= total join cost x weight
=$1800 x 0.80
= Product gas = $ 1.440
1

 Sales value of crude oil

= number of barrel x selling price per barrel
=150 x $ 18
=$2.700

Sales value of NGL

=number of barrel x selling price per barrel
=50 x $ 15
=$750

Sales value of gas

= number of barrel x selling price per barrel
=800 x $ 1.30
=$1.040

 NRV at split off point of crude oil

=sales value – separable cost
= $ 2.700 - $ 175
= $ 2.525

 NRV at split off point of NPL

=sales value – separable cost
= $ 750 - $ 105
= $ 645
 NRV at split off point of gas
=sales value – separable cost
= $ 1.040 - $ 210
= $ 830

 Weighted of crude oil

= NRV of crude oil / NRV of crude oil + NRV of NPL + NRV of gas
=$ 2.525 / $ 2.525 + $ 645 + $ 830
=$2.525 / 4.000
= 0.63125
 Weighted of NPL
= NRV of NPL / NRV of crude oil + NRV of NPL + NRV of gas
=$ 645 / $ 2.525 + $ 645 + $ 830
=$ 645 / 4.000
= 0.16125

 Weighted of gas
= NRV of gas / NRV of crude oil + NRV of NPL + NRV of gas
=$ 830 / $ 2.525 + $ 645 + $ 830
=$ 830 / 4.000
= 0.20750

 Join cost allocated to crude oil

= total join cost x weighted
=$1800 x 0.63125
= Product Crude oil = $1,136.25

 Join cost allocated to NPL

= total join cost x weighted
=$1800 x 0.16125
= Product NPL = $290.25

 Join cost allocated to gas

= total join cost x weighted
=$1800 x 0.20750
=$373.50
2.

Gross margin physical measure method

 Groos margin crude oil

= Revenue – ( join cost + separable cost )
= $ 2.700 – ($ 270 + $ 175)
=$ 2,255

 Groos margin NPL

= Revenue – ( join cost + separable cost )
= $ 750 – ($ 90 + $ 105)
=$ 555

 Groos margin GAS

= Revenue – ( join cost + separable cost )
= $ 1.040 – ($ 1.440 + $210)
=$ ($ 610)

Gross margin under NRV methode

 Gross margin crude oil under NRV method

= Revenue – ( join cost + separable cost )
= $ 2.700 – ($ 1,136.25 + $ 175)
=$ 1,388.75

 Gross marginNPL under NRV method

= Revenue – ( join cost + separable cost )
= $ 750 – ($ 290.25 + $ 105)
=$ 354.75

 Gross margin gas under NRV method

= Revenue – ( join cost + separable cost )
= $ 1.040 – ($ 373.50 + $ 210)
=$ 456.50

3. Baik ukuran fisik dan nilai realisasi bersih tidak menguntungkan untuk digunakan untuk
tujuan pengambilan keputusan Biaya dan pendapatan yang relevan harus dipertimbangkan saat
membuat keputusan penekanan produk
4.

To: Taxation authorities

Subject : Joint cost allocated method

From: X

Penggunaan metode NRV merupakan kepentingan terbaik bagi perusahaan karena hanya produk
minyak mentah yang dikenakan pajak dan metode ini menghasilkan pajak yang lebih rendah
dibandingkan dengan metode lainnya. Metode NRV memberikan penyebut yang lebih relevan
untuk biaya gabungan split dari pada metode pengukuran fisik. Metode fisik mengubah yang
tidak homogen menjadi penyebut yang sama

E 16 – 27

1.

A.

 Sales value at split off point of special B

= Total production x price per ton
= 9.000 x $15
=$135.000

Sales value at split off point of special s

= Total production x price per ton
= 11.000 x $35
=$385.000
 Weighted of special B
= Sales value of special B / sales value of special B + sales value od special S
=$135.000 / $ 135.000 + $ 385.000
=$ 135.000 / $ 520.000
=$ 0.26

Weighted of special S
= Sales value of special S / sales value of special B + sales value od special S
=$385.000 / $ 135.000 + $ 385.000
=$ 385.000 / $ 520.000
=$ 0.74

 Join cost allocated to special B

= Total Join Cost x weighted
=$380.000 x 0.26
=$ 98.800

Join cost allocated to special S

= Total Join Cost x weighted
=$380.000 x 0.74
=$ 281.200

 Revenue of special B
=Production x selling price per ton
=12.000 x $20
=$240.000

Revenue of special S
=17.000 x $47
=$799.000

 Gross margin special B

=Revenue – (Joint cost + Separable Cost)
=$240.000 – ($98.800 + $36.000)
=$105.200

 Gross margin special S

=Revenue – (Joint cost + Separable Cost)
=$799.000 – ($281,200 + $136.000)
=$381.800
  Gross margin special B
= Gross margin / Revenue x 100
=$105.200 / $240.000 x 100
=43,83 %

 Gross margin special S

= Gross margin / Revenue x 100
=$381.800 / $799.000 x 100
=47.78 %

B.

 Weighted special B
= Total production of special B / Total production of special B+ Total production of
special S
= 9.000 / 9.000 + 11.000
=9.000 / 20.000
=0.45

 Weighted special S
= Total production of special B / Total production of special B+ Total production of
special S
= 11.000 / 9.000 + 11.000
=11.000 / 20.000
=0.55

 Joint cost allocated special B

= Total join cost x weighted
=$ 380.000 x 0.45
=$ 171.000

 Joint cost allocated special S

= Total join cost x weighted
=$ 380.000 x 0.55
=$ 209.000
  Gross margin special B
=Revenue – (Joint cost + Separable Cost)
=$240.000 – ($171.000 + $36.000)
=$33.000
 Gross margin special S
=Revenue – (Joint cost + Separable Cost)
=$799.000 – ($209.000 + $136.000)
=$454.200
 Gross margin percentage special B
= Gross margin / Revenue x 100
=$33.000 / $240.000 x 100
=13.75 %
 Gross margin percentage special S
= Gross margin / Revenue x 100
=$454.000 / $799.000 x 100
=56.82 %

C.

 NRV Of split off point B

= Revenue – separable cost
=$240.000 - $36.000
=$204.000

NRV Of split off point S

= Revenue – separable cost
=$799.000 - $136.000
=$663.000

 Weighted of B
= NRV of B / NRV of B + NRV of S
= $ 204.000 / $ 204.000 + $ 663.000
=$ 204.000 / $ 867.000
= 0,24
Weighted of S
= NRV of S / NRV of B + NRV of S
= $ 663.000 / $ 204.000 + $ 663.000
=$ 663.000 / $ 867.000
= 0,76
  Joint cost allocated of B
= Total joint cost x weighted
=$380.000 x 0.24
=$91.200

Joint cost allocated of S

= Total joint cost x weighted
=$380.000 x 0.76
=$288.800

 Gross margin of B
=Revenue – (Joint cost + Separable Cost)
=$240.000 – ($91.200 + $36.000)
=$112.800

Gross margin of S
=Revenue – (Joint cost + Separable Cost)
=$799.000 – ($288.000 + $136.000)
=$374.200

 Gross margin percentage B

= Gross margin / Revenue x 100
=$112.000 / $240.000 x 100
=47 %

Gross margin percentage S

= Gross margin / Revenue x 100

=$374.200 / $799.000 x 100
=47 %

2. Analisis individu udang salah karena dalam pemrosesan keputusan selanjutnya biaya
gabungan tidak relevan hanya biaya tambahan dan pendapatan setelah titik pemisahan yang
relevan, perusahaan harus menjual persediaan karena ada pendapatan operasi tambahan $ 3900
melebihi pemasaran tambahan. biaya, $ 11.100 dengan menjual persediaan seharga $ 15.000
E 16 – 33

 Total sales value

= sales value product a + sales value b + sales value c + sales value d
= $ 150.000 + $ 125.000 + $ 90.000 + $135.000
=$ 500.000

 Weighted of product A
= Sales value of product A / total sales value x 100
= $ 150.000 / $ 500.000 x 100
=30%

Weighted of product B
= Sales value of product B / total sales value x 100
= $ 125.000 / $ 500.000 x 100
=25%

Weighted of product C
= Sales value of product C / total sales value x 100
= $ 90.000 / $ 500.000 x 100
=18%

Weighted of product D
= Sales value of product D / total sales value x 100
= $ 135.000 / $ 500.000 x 100
=27%

 Cost incurred for product A

= Join cost x weighted
= $210.000 x 30 %
=$63.000

Cost incurred for product B

= Join cost x weighted
= $210.000 x 25%
=$52.500
 Cost incurred for product C
= Join cost x weighted
= $210.000 x 18 %
=$37.800

Cost incurred for product D

= Join cost x weighted
= $210.000 x 27 %
=$ 56.700

B.

 Total production
= production of product a + product b + product c + product d
=550.000 + 200.000 + 150.000 + 100.000
=1.000.000

 Weighted of product a
= production of product a / total production x 100
= 550.000 / 1.000.000 x 100
=55%

Weighted of product b
= production of product b / total production x 100
= 200.000 / 1.000.000 x 100
=20%

Weighted of product c
= production of product c / total production x 100
= 150.000 / 1.000.000 x 100
=15%

Weighted of product d
= production of product d / total production x 100
= 100.000 / 1.000.000 x 100
=10%
  Cost incurred for product A
= Join cost x weighted
= $210.000 x 55 %
=$115.500

Cost incurred for product B

= Join cost x weighted
= $210.000 x 20 %
=$42.000

Cost incurred for product C

= Join cost x weighted
= $210.000 x 15 %
=$31.500

Cost incurred for product D

= Join cost x weighted
= $210.000 x 10 %
=$21.000

C.

 NRV of product a
= sales value product a – separable cost product a
=$ 750.000 - $ 480.000
=$ 270.000

NRV of product b
= sales value product b – separable cost product b
=$ 300.000 - $ 120.000
=$ 180.000

NRV of product c
= sales value product c – separable cost product c
=$ 90.000 - $ 0
=$ 90.000
 NRV of product d
= sales value product d – separable cost product d
=$ 150.000 - $ 90.000
=$ 60.000

 Total NRV
= NRV A + NRV B + NRV C + NRV D
=$ 270.000 + $180.000 + $ 90.000 + $60.000
=$600.000

 Weighted of product a
= NRV A / total NRV x 100
=$270.000 / $600.000 x 100
= 45 %

Weighted of product b
= NRV B / total NRV x 100
=$180.000 / $600.000 x 100
= 30 %

Weighted of product C
= NRV C / total NRV x 100
=$90.000 / $600.000 x 100
= 15 %

Weighted of product D
= NRV D/ total NRV x 100
=$60.000 / $600.000 x 100
= 10 %

 Cost incurred for product A

= Join cost x weighted
= $210.000 x 45 %
=$94.500

Cost incurred for product B

= Join cost x weighted
= $210.000 x 30 %
=$63.000
 Cost incurred for product C
= Join cost x weighted
= $210.000 x 15 %
=$31.500

Cost incurred for product D

= Join cost x weighted
= $210.000 x 10 %
=$21.000

2. Iya. Perusahaan dapat membuat keputusan pemrosesan lebih lanjut untuk produk A dan B.
tetapi produk D harus dijual terpisah untuk meningkatkan pendapatan operasinya.

Pengaruh atau proses produksi lebih lanjut pada pendapatan operasi dengan keuntungan
tambahan pada produk

 Incremental profit product a = $ 120.000

 Incremental profit product b = $ 55.000
 Incremental profit product d = ( $ 75.000)