TIA101-M11

Factory Overhead
Dr. Imron Mawardi, S.IP.,M.Si
Aisyah Dewi Muthi’ah
Shofa Aulia Aldhama
Learning Objectives
• Pengertian dan komponen FOH
• Menghitung overhead rates
• Akumulasi actual FOH
• Mengjitung FOH menggunakan predetermined rates
• Menghilangkan over/under applied FOH
• Departemensalisasi FOH
material pekerja biaya

Tidak bisa ditagihkan ke job/lots/produk/atau FG tertentu?

Invisible to finished product

Can be fixed, variable, semi

 Kenapa memakai
predetermined
FOH?

Prdetermined FOH membuat alokasi dan

perhitungan biaya job/produk/FG lebih logis
dan konsisten
 Output fisik =
FOH/Q

Biaya DM =
FOH/DM Cost x
100

Biaya DL =
FOH/DM Cost x
100
Base yang dipakai
DL Hours = FOH/DL
Hours
Efek dari berbagai macam level kapasitas pada Predetermined FOH
Machine hours=
FOH/Machine
Hours Expected
Normal Practical Theoritical
Transcations/activi Actual
ties (ABC) Capacicty Capacity Capacity
Item Capacity
Kapasitas teoritis =
full speed, no % Theoritical Capacity 75% 80% 85% 100%
interruption
machine Hours 7500 8000 8500 10000
Kapasitas praktikal
Maintenance,
= allowances,
internal
setup, holiday, dkk Budgeted FOH
Fixed $ 12,000.00 $ 12,000.00 $ 12,000.00 $ 12,000.00
Expected actual
capacity
Var $ 6,000.00 $ 6,400.00 $ 6,800.00 $ 8,000.00
Level aktivitas
Faktor
PemilihanOH rates Normal capacity
Total $ 18,000.00 $ 18,400.00 $ 18,800.00 $ 20,000.00
Fixed FOH rate per MH $ 1.60 $ 1.50 $ 1.41 $ 1.20
Capacity vs OH
rates Var FIH per MH $ 0.80 $ 0.80 $ 0.80 $ 0.80
Idle vs excess
Total $ 2.40 $ 2.30 $ 2.21 $ 2.00
capacity

Absorption costing
Penggunaan Fixed
Overhead
Direct costing

Plantwide
1 rates atau
banyak rates
DepatSubdep &
activ
Pembedaan rates
untuk aktivitas
layanan
 Actual vs Applied FOH
• Actual FOH tetap dihitung sebagai control terhadap perhitungan FOH
materials factory overhead control applied factory overhead work in process
$ 6,000.00 $ 6,000.00 $ 13,200.00 $ 13,200.00 $ 13,200.00 $ 13,200.00
payroll
$ 4,000.00 $ 4,000.00
accumulated depreciation Job 5574
$ 4,929.00 $ 4,929.00 $ 1,176.00 5575
prepaid insurance $ 10,024.00 5576
$ 516.00 $ 516.00 $ 2,000.00
$ 2,245.00
Under-Over applied
De Witt Products
Income Statement De Witt Products
December 31,2020 COGS Statement
Sales $ 1,600,000.00 December 31,2020
Less COGS $ 1,193,500.00 Direct Material used $ 400,000.00
Direct labor used $ 500,000.00
Less underapplied FOH $ 8,500.00
Applied factory Overhead $ 283,500.00
Gross Profit $ 398,000.00
Total manufacturing Cost $ 1,183,500.00
Less Marketing expense $ 150,000.00 Less WIP $ 20,000.00
Less Administrative expense $ 100,000.00 COGM $ 1,163,500.00
Operating Income $ 148,000.00 Plus FG Inventory $ 30,000.00
COGS $ 1,193,500.00
Plus underapplied FOH $ 8,500.00
Adjusted COGS $ 1,202,000.00
Under-Over applied
WIP FG COGS Total
Direct Material $ 15,000.00 $ 7,000.00 $ 28,000.00 $ 50,000.00
Direct Labor $ 5,000.00 $ 19,000.00 $ 76,000.00 $ 100,000.00
Applied FOH $ 5,000.00 $ 19,000.00 $ 76,000.00 $ 100,000.00
Total Akhir Tahun $ 25,000.00 $ 45,000.00 $ 180,000.00 $ 250,000.00
% of Total 10% 18% 72%

WIP (10% * $4000) 400

FG (18%*$4000) 720
COGS (72%* $4000) 2880
Factory Overhead Control 4000
Under-Over applied
WIP FG COGS Total
Direct Material $ 15,000.00 $ 7,000.00 $ 28,000.00 $ 50,000.00
Direct Labor $ 5,000.00 $ 19,000.00 $ 76,000.00 $ 100,000.00
Applied FOH $ 5,000.00 $ 19,000.00 $ 76,000.00 $ 100,000.00
Total Akhir Tahun $ 25,000.00 $ 45,000.00 $ 180,000.00 $ 250,000.00
% of Overhead 5% 19% 76%

WIP (5% * $4000) 200

FG (19%*$4000) 760
COGS (76%* $4000) 3040
Factory Overhead Control 4000
Departemensalisasi FOH

Produksi Layanan (Service)

• Cutting • Utilities
• Planing • Inspection
• Purchasing
• Assembly
• Security
• Mixing
• Maintenance
• Bottling • Material handling
• Glazing • Storage
• dkk • dkk
Faktor Penentuan jenis departemen agar
penghitungan laju OH lebih akurat
Produksi Layanan (Service)
• Kesamaan jenis operasi dan • Jumlah pekerja diperlukan dalam
permesinan setiap service function
• Lokasi jenis operasi dan • Biaya layanan
permesinan
• Pentingnya layanan
• Tanggungjawab terhadap
produksi dan biaya • Perlunya SPV dalam melakukan
• Hubungan antara operasi pelayanan
dengan alur produksi
• Jumlah departemen
Direct Departmental Cost
Supervisi, Indirect Labor, dan Overtima

Labor Fringe Benefit  Tunjangan Cuti, pajak, asuransi, pension, dll

Indirect Materials and Supply

Repair and Maintenance

Depresiasi Peralatan
Indirect Departmental Cost
Jenis
• Sewa Gedung
• Pajak Property
• Depresiasi gedung
• Asuransi kebakaran
• Perbaikan gedung
• Pemakaian gas
• Superintendence
• Telephone dan telegraph
• Fixed cost dari listrik
• Variable cost dari listrik
Basis
• Luasan gedung
• Luasan gedung
• Luasan gedung
• Luasan gedung
• Luasan gedung
• Luasan gedung
• Jumlah pegawai
• Jumlah pegawai/perangkat
• Luasan gedung
• KWH
Menghitung rate FOH setiap department
• Estimasi total FOH department produksi dan servis pada level activity,
jika memungkinkan, pisahkan antara fixed dan variable nya
• Siapkan survey untuk menghitung base untuk indirect departmental
cost
• Estimasi indirect departmental cost dan alokasikan pada setiap
departemen
• Alokasikan biaya service department ke departemen yang menerima
manfaat layanan
• Hitung overhead rate nya
 Dewit Products
Estimated Departmental Factory Overhead
For the year 2021
Producing Departments Service Departments
Cost Account F or V Total
Cutting Planing Assembly Upholstery MH Inspection Utilities General factory
Direct Departmental
Cost
Supervisor F $ 70,000.00 $ 9,000.00 $ 8,000.00 $ 8,000.00 $ 8,000.00 $ 10,000.00 $ 6,000.00 $ 9,000.00 $ 12,000.00
Indirect Labor F $ 9,000.00 $ 1,000.00 $ 2,000.00 $ 1,000.00 $ 1,500.00 $ 1,000.00 $ 500.00 $ 1,000.00 $ 1,000.00
V $ 66,000.00 $ 9,000.00 $ 3,000.00 $ 5,000.00 $ 5,500.00 $ 11,000.00 $ 8,500.00 $ 10,000.00 $ 14,000.00
Labor Fringe
F $ 10,000.00 $ 1,500.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 2,000.00 $ 1,000.00 $ 1,500.00 $ 1,000.00
Benefit
V $ 47,000.00 $ 10,500.00 $ 11,800.00 $ 9,400.00 $ 8,200.00 $ 1,800.00 $ 1,400.00 $ 1,900.00 $ 2,000.00
Indirect Material F $ 4,000.00 $ 500.00 $ 500.00 $ 800.00 $ 1,200.00 $ 300.00 $ 200.00 $ 200.00 $ 300.00
V $ 19,000.00 $ 2,500.00 $ 2,500.00 $ 3,200.00 $ 4,800.00 $ 1,700.00 $ 800.00 $ 1,800.00 $ 1,700.00
Repair and
F $ 3,000.00 $ 600.00 $ 500.00 $ 700.00 $ 600.00 $ 300.00 $ 300.00
Maintenance

Total Direct
Depreciation
Equipment
V
F
$ 9,000.00 $ 1,400.00 $ 1,500.00 $ 1,300.00 $ 1,800.00 $
$ 13,000.00 $ 1,500.00 $ 3,500.00 $ 1,000.00 $ 3,000.00
500.00 $ 200.00 $ 1,700.00 $

$ 250,000.00 $ 37,500.00 $ 34,300.00 $ 31,400.00 $ 35,600.00 $ 28,300.00 $ 18,600.00 $ 27,400.00 $

$
600.00
4,000.00

36,900.00
Estimasi FOH
Departmental Cost
Indirect Departmental
Cost
Electric power F $ 2,000.00 $ 2,000.00
departmen
V $ 20,000.00 $ 1,000.00
Fuel F $ 1,000.00 $ 1,000.00
V $ 10,000.00 $ 10,000.00
Water F $ 1,000.00 $ 1,000.00
V $ 4,000.00 $ 4,000.00
Depreciation-
F $ 5,000.00 $ 1,250.00 $ 1,000.00 $ 1,500.00 $ 1,250.00
Buildings
Pajak bangunan F $ 4,000.00 $ 1,000.00 $ 800.00 $ 1,200.00 $ 1,000.00
Insurance (fire) F $ 3,000.00 $ 750.00 $ 600.00 $ 900.00 $ 750.00
Total Indirect
$ 50,000.00 $ 3,000.00 $ 2,400.00 $ 3,600.00 $ 3,000.00 $ - $ - $ 19,000.00 $ -
Departmental Cost
Total Departmental
$ 300,000.00 $ 40,500.00 $ 36,700.00 $ 35,000.00 $ 38,600.00 $ 28,300.00 $ 18,600.00 $ 46,400.00 $ 36,900.00
Factory Overhead
Total Fixed Factory
$ 125,000.00 $ 17,100.00 $ 17,900.00 $ 16,100.00 $ 18,300.00 $ 13,300.00 $ 7,700.00 $ 16,000.00 $ 18,600.00
Overhead
Total Variable Factory
$ 175,000.00 $ 23,400.00 $ 18,800.00 $ 18,900.00 $ 20,300.00 $ 15,000.00 $ 10,900.00 $ 30,400.00 $ 18,300.00
Overhead
Factory Survey

Dewitt Products
Factory Survey at Beginning of Year
Number of HorsePower Floor Cost of
Producing Departmen % KwH % % % %
Employees Hours Area Material req

Cutting 8 20% 12,800 20% 200,000 40% 5,250 25% $ 180,000.00 45%
Planing 6.8 17% 6,400 10% 120,000 24% 4,200 20% $ 40,000.00 10%
Assembly 12 30% 19,200 30% 80,000 16% 6,300 30% $ 40,000.00 10%
Upholstery 13.2 33% 25,600 40% 100,000 20% 5,250 25% $ 140,000.00 35%
40 100% 64,000 100% 500,000 100% 21,000 100% $ 400,000.00 100%
Distribusi biaya service department
Distribution of Service Department Overhead Using Direct Method
Producing Dept Service Dept
Total A B Y Z

Faculty Overhead before

distribution of service $ 196,300.00 $ 60,000.00 $ 80,000.00 $ 36,300.00 $ 20,000.00
departments

Distribution of
Department Y 40% 40% 20%
$ 18,150.00 $ 18,150.00 $ -36,300.00
Department Z 20% 50% 30%
$ 5,714.29 $ 14,285.71 $ -20,000.00
Total Facotry Overhead $ 196,300.00 $ 83,864.29 $ 112,435.71
Distribusi biaya service department
Distribution of Service Department Overhead Using Step Method
Producing Dept Service Dept
Total A B Y Z
Faculty Overhead before $ 196,300.00 $ 60,000.00 $ 80,000.00 $ 36,300.00 $ 20,000.00
Distribution of
Department Y 40% 40% 20%
$ 14,520.00 $ 14,520.00 $ -36,300.00 $ 7,260.00
Department Z 20% 50% 30%
$ 7,788.57 $ 19,471.43 $ -27,260.00
Total Facotry Overhead $ 196,300.00 $ 82,308.57 $ 113,991.43
 Distribusi biaya service department
Distribution of Service Department Overhead Using Simultaneous Method
Producing Dept Service Dept
Total A B Y Z
Faculty Overhead before $ 196,300.00 $ 60,000.00 $ 80,000.00 $ 36,300.00 $ 20,000.00 Y= $36,300+0.3Z
Distribution of
Department Y 40% 40% 20%
Z= $20,000+0.2Y
$ 18,000.00 $ 18,000.00 $ -45,000.00 $ 9,000.00
Department Z 20% 50% 30%
$ 5,800.00 $ 14,500.00 $ 8,700.00 $ -29,000.00
Total Facotry Overhead $ 196,300.00 $ 83,800.00 $ 112,500.00
 Distribusi biaya service department
Distribution of Service Department Overhead Using Simultaneous Method
Producing Dept Service Dept
Total A B Y Z
Faculty Overhead before $ 196,300.00 $ 60,000.00 $ 80,000.00 $ 36,300.00 $ 20,000.00 Y= $36,300+0.3Z
Distribution of
Department Y 40% 40% 20%
Z= $20,000+0.2Y
$ 18,000.00 $ 18,000.00 $ -45,000.00 $ 9,000.00
Department Z 20% 50% 30%
$ 5,800.00 $ 14,500.00 $ 8,700.00 $ -29,000.00
Total Facotry Overhead $ 196,300.00 $ 83,800.00 $ 112,500.00
 Distribusi biaya service department Dewit Products
Distribution of estimated service department cost and calculation of departmental overhead rates
For the year 2021
Producing Departments Service Departments
Cost Account Total
Cutting Planing Assembly Upholstery MH Inspection Utilities General factory
Total Faculty Overhead before
distribution of service 300000 40500 36700 35000 38600 28300 18600 65400 $ 36,900.00
departments
Distribution of service
department cost
MH (base: est cost of mat req) $ 12,735.00 $ 2,830.00 $ 2,830.00 $ 9,905.00 $ -28,300.00
Inspection (base: equally) $ 9,300.00 $ 9,300.00 $ -18,600.00
Utilities
Base (20% KwH) $ 2,616.00 $ 1,308.00 $ 3,924.00 $ 5,232.00 $ -13,080.00
50% hph $ 13,080.00 $ 7,848.00 $ 5,232.00 $ 6,540.00 $ -32,700.00
30% floor area $ 4,905.00 $ 3,924.00 $ 5,886.00 $ 4,905.00 $ -19,620.00
General factory (base: number of
$ 7,380.00 $ 6,273.00 $ 11,070.00 $ 12,177.00 $ -36,900.00
employees)
Total service department cost
$ 40,716.00 $ 22,183.00 $ 38,242.00 $ 48,059.00
distributed
Total departmental factory
overhead after distribution of $ 81,216.00 $ 58,883.00 $ 73,242.00 $ 86,659.00
service dept
Base
DL Hours 20,304 24,070
Machine Hours 9,200
DL Cost $ 122,000.00
Rates $ 4.00 $ 6.40 $ 0.60 $ 3.60
 Distribusi biaya service department Dewit Products
Distribution of estimated service department cost and calculation of departmental overhead rates
For the year 2021
Producing Departments Service Departments
Cost Account Total
Cutting Planing Assembly Upholstery MH Inspection Utilities General factory
Total Faculty Overhead before
distribution of service 300000 40500 36700 35000 38600 28300 18600 65400 $ 36,900.00
departments
Distribution of service
department cost
MH (base: est cost of mat req) $ 12,735.00 $ 2,830.00 $ 2,830.00 $ 9,905.00 $ -28,300.00
Inspection (base: equally) $ 9,300.00 $ 9,300.00 $ -18,600.00
Utilities
Base (20% KwH) $ 2,616.00 $ 1,308.00 $ 3,924.00 $ 5,232.00 $ -13,080.00
50% hph $ 13,080.00 $ 7,848.00 $ 5,232.00 $ 6,540.00 $ -32,700.00
30% floor area $ 4,905.00 $ 3,924.00 $ 5,886.00 $ 4,905.00 $ -19,620.00
General factory (base: number of
$ 7,380.00 $ 6,273.00 $ 11,070.00 $ 12,177.00 $ -36,900.00
employees)
Total service department cost
$ 40,716.00 $ 22,183.00 $ 38,242.00 $ 48,059.00
distributed
Total departmental factory
overhead after distribution of $ 81,216.00 $ 58,883.00 $ 73,242.00 $ 86,659.00
service dept
Base
DL Hours 20,304 24,070
Machine Hours 9,200
DL Cost $ 122,000.00
Rates $ 4.00 $ 6.40 $ 0.60 $ 3.60
Tugas
• Perusahaan ABC memiliki 2 departemen produksi, cutting dan milling dan memiliki 2
departemen service, inspeksi dan material handling. Perusahaan tersebut
menggunakan metode step dalam penghitungan FOH
• Inspeksi didistribusikan terlebih dahulu menggunakan basis jumlah pegawai dan
kemudian MH dengan basis machine hours. Cutting menggunakan basis machine hours
dan milling menggunakan basis DL hours
• Hitung predetermined overhead rates pada masing-masing departemen produksi
• Jika menggunakan metode plantwide, berapa ratenya

inspeksi MH cutting milling

Estimated OH $10,000 $34,750 $208,000 $300,000
Jumlah Pekerja 15 10 180 210
Jam Mesin 4,000 3,000
DL Hours 5,000 10,000
Refence
• Carter, William K. Cost Accounting. 14th Edition.