HPP Rp 32,815,554

Harga Jual Rp 49,223,331 Karena Harga jual 50% lebih tinggi dari harga production

Sales Budget
For the Year Ended December 31, 2021
Quarter
January February March
Unit 1000 1300 1200
Unit Selling Price Rp 49,223,331 Rp 49,223,331 Rp 49,223,331
Sales Rp 49,223,331,000 Rp 63,990,330,300 Rp 59,067,997,200
31, 2021

April Year
1500 5000
Rp 49,223,331 Rp 49,223,331
Rp 73,834,996,500 Rp 246,116,655,000
 Production budget
For the Year Ended December 31, 2021
Quarter
January February March April Year
Sales 1,000 1,300 1,200 1,500 5,000
Desired ending inventory 100 130 120 150 500
Total Needs 1,100 1,430 1,320 1,650 5,500
Less : Beginning Inventory 500 100 130 120 150
Unit to be Produced 600 1,330 1,190 1,530 5,350
Direct Material Purchase Budget
DM for … unit
DM per Unit
HPP per Unit Rp 32,815,554

Direct Material Purchase Budget

For the Year Ended December 31, 2021
Quarter
I II III IV Year
Unit to be Produced 600 1,330 1,190 1,530 5,350
Direst material per Unit
Production Needs
Desired Ending Inventory
Total Needs
Less : Beginning Inventory
Direst Material to be Purchased
Cost per Pound
Total Purchase Cost
 Direct Labor Budget
For the Year Ended December 31, 2020
Quarter
January February March
Unit to be Produced 600 1,330 1,190
Direct Labor time per Unit (hrs) 360 360 360
Total Hours Needed 216,000 478,800 428,400
Wage per Hour Rp 8,648 Rp 8,648 Rp 8,648
Total Direct Labor Cost Rp 1,867,968,000 Rp 4,140,662,400 Rp 3,704,803,200
020

April Year
1,530 5,350
360 360
550,800 1,926,000
Rp 8,648 Rp 8,648
Rp 4,763,318,400 Rp 16,656,048,000
 Fixed Cost Component Variable Cost
Component

Listrik Rp 16,721
Internet Rp 350,000
Penyusutan Rp 116,640
Gaji Karyawan Rp 15,566,040
Total Rp 15,682,680 Rp 366,721

Overhead Budget
For the Year Ended December 31, 2021
Quarter
January February
Budgeted Direct Labor Hours Rp 216,000 Rp 478,800
Variable Overhead Rate Rp 8,648 Rp 8,648
Budgeted Variable Overhead Rp 1,867,968,000 Rp 4,140,662,400
Budgeted Fixed Overhead Rp 15,682,680 Rp 15,682,680
Total Overhead Rp 1,883,650,680 Rp 4,156,345,080

Fixed Cost Rp 8
Variable Cost/ hours Rp 8,648
verhead Budget
Ended December 31, 2021
Quarter
March April Year
Rp 428,400 Rp 550,800 Rp 1,926,000
Rp 8,648 Rp 8,648 Rp 8,648
Rp 3,704,803,200 Rp 4,763,318,400 Rp 16,656,048,000
Rp 15,682,680 Rp 15,682,680 Rp 15,682,680
Rp 3,720,485,880 Rp 4,779,001,080 Rp 16,671,730,680
 Ending Finished Goods Inventory Budget
For the Year Ended December 31, 2020
Unit Cost Computation
Direct Material
Direct Labor
Overhead:
Variable
Fixed
Total Unit Cost
Unit Unit Cost Total
Finished Goods: Concrete Blocks