Nama : Lutfi Rohadatul M

Kelas : 2B D3 AKUNTANSI

Absen / NIM : 15 / 1932510045

Jawaban Soal Variansi

1. Variansi Harga
AP = $0,03
SP = $0,032
AQ = 6.420.000

MPV = (AP – SP) AQ

= ($0,03 - $0,032) 6.420.000
= 12.840 (-)

Variansi Penggunaan Bahan Baku Langsung

AQ = 6.420.000
SQ = 6.400.000
SP = $0,032

MUV = (AQ – SQ) SP

= (6.420.000 – 6.400.000) $0,032
= (20.000) $0,032
= 640
Presentase SQ x SP = 640 / 204.800 = 0,3125 %

2. Variansi Tarif
AH = 2000 jam
SR = $12,00
AR = $12,50

LRV = (AR – SR) AH

= ($12,50 - $12,00) 2000
= ($0,50) 2000
= (1.000) U
Presentase dari SR x AH = 1.000 / 24.000 = 4,16 %

Variansi Efisiensi Tenaga Kerja

AH = 2.000 jam
SH = 90,037 jam x 50.000 = 4.501.850
SR = $12,00
LEV = (AH – SH) SR
= (2.000 – 4.501.850)$12,00
= (-4.449.850) $12,00
= $53.998.200 (-)