1 -4 Beginning

Raw Material
Work In Process
Finished Goods

Ending
Raw Material
Work In Process
Finished Goods

Purchase
Raw Material

Direct Labor
Indirect materials included in total manufacturing overhead
Indirect Labor
Other actual manufacturing OH

5 Total Actual Manufacturing OH Cost

Indirect materials included in total manufacturing overhead
Indirect Labor
Other actual manufacturing OH
Total Actual Manufacturing OH Cost

6a Determine total manufacturing OH Cost

Estimated total fixed manufacturing OH cost
Estimated total variable manufacturing OH cost
Estimated total amount of the allocation base (DLH)
The Estimated total Manufacturing OH Cost

b Total Allocation Base Estimated for the Month

1264 Labour Hour

c Calculate POHR
POHR = IDR 143,585,440 / 1264
POHR = IDR 113,596.08
7a Anount of total manufacturing overhead applied for the month

b Under Applied or Over applied Overhead Cost For the Month

Actual Manufacturing Cost

Manufacturing overhead cost applied in Process
Predetermined overhead Rate
Actual total ammount of allocation base (DLH)
Manufacturing overhead applied
Over Applied Manufacturing Overhead

8a COGM

Direct Material
Beginning Raw Material
Add : Purchases Raw Material
Total Raw Material Available
Less : Ending Raw Material
Raw Material Used in Production
Less : Indirect Material included in manuf OH
Direct Labor
Manufacturing Overhead Applied to work in process
Total Manufacturing Cost
Add : Beginning work in process inventory

Less : Ending work in process inventory

Cost of goods manufactured

b COGS unadjusted and adjusted

Beginning Finished Goods Inventory

add COGM
Cost of Goods Available for Sale
Less Ending Finished Goods Inventory
Unadjusted cost of goods sold
Less Overapplied OH
Adjusted Cost of Goods Sold
c,d,e Total Sales
Fixed Cost / Year
Fixed Manufacturing OH
Fixed Selling Expenses
Fixed Administrative expenses
Produced
Sold
Selling Price

f Create an absorpsion format income statement

Absoption Costing Unit Product Cost

Absoption Costing Income Statement

Sales
COGS
Gross Margin
Selling and Administrative Expenses
Net operating Income

9a Assume that variable manufacturing OH Applied 60% : 40%

Variable cost per unit

Manufacturing OH applied in work in process
Variable manufacturing overhead applied
Fixed manufacturing overhead applied

b Calculate COGM

Direct Materials
Beginning raw material inventory
add : Purchases of Raw Materials
Total raw material available
less : Ending raw materials inventory
Raw Material Used in production
Less : Indirect materials included in manuf OH
Direct Labor
Manufacturing OH applied to work in process
 Variable manufacturing overhead applied
Total Manufacturing cost
add : Beginning work in process inventory

less : Ending work in process inventory

Cost of goods manufacturing

c COGS unadjusted and adjusted

Beginning finished goods inventory

add: Cost of goods manufactured
Cost of goods available for sale
less: Ending finished goods inventory
Unadjusted cost of goods sold
less: Overapplied overhead
Adjusted cost of goods sold

d Variable selling expense and fixed selling expense 30% :70%

Fixed Selling Expense

e variable administrative expenses and fixed administrative expenses 50% : 50%

Fixed Administrative Expense

f Contribution format income statement for the month

Variable Costing unit Product Cost

Absorptiong costing unit product cost

Variable Costing Contribution Format Income Statements

Sales
Variable Expenses
Variable COGS
Variable Selling and Administrative Expenses
Total Variable Expenses
Contribution Margin
 Fixed Expenses
Fixed manufacturing overhead
Fixed Sellling and administrative Expense
Total Fixed Expenses
Net Operating Income

10 CM Ratio

CM Ratio = Contribution margin / Sales

CM Ratio = 79%

11 BEP
Sales BEP = Fixed Expense / CM Ratio
Sales BEP = IDR 338,503,850.31

12 MOS
MOS = Total Budgeted sales - BEP Sales
MOS = IDR 1,184,496,149.69

MOS Percentage
MOS % = MOS / Total Sales
MOS % = 78%

13 a DOL

DOL = Contribution Margin / Net Operating Income

DOL = 1.28577876796317

b Sales Increasing 10%

Percentage increase net operating Income = DOL x 10%
Percentage increase net operating Income = 12.8577876796317
Percentage increase net operating Income = 12.8577876796317

14 Increase annual Sales 20%

Present
Total PpU
Sales IDR 1,523,000,000 IDR 7,615,000
Variable expense IDR 320,471,883.20 IDR 1,602,359.42
Contribution Expenses IDR 1,202,528,116.80 IDR 6,012,640.58
Fixed Expenses IDR 267,275,376
Net Operating Income IDR 935,252,740.80

Yes, it will increase the net operating income to IDR 140,287,911.12

IDR 21,500,000
IDR 129,000,000
IDR 42,320,000

IDR 23,400,000
IDR 159,500,000
IDR 31,720,000

IDR 235,000,000

IDR 62,700,000
IDR 46,123,210
IDR 31,023,110
IDR 41,042,120

IDR 46,123,210
IDR 31,023,110
IDR 41,042,120
IDR 118,188,440

IDR 137,000,000
IDR5,210
1264
IDR 143,585,440
IDR 143,585,440

IDR 118,188,440

IDR 113,596.08
1264
IDR 143,585,440.00
IDR 25,397,000.00

IDR 21,500,000
IDR 235,000,000
IDR 256,500,000
IDR (23,400,000)
IDR 233,100,000
IDR (46,123,210) IDR 186,976,790
IDR 62,700,000
IDR 118,188,440
IDR 367,865,230
IDR 129,000,000

IDR (159,500,000)
IDR 337,365,230

IDR 42,320,000
IDR 337,365,230
IDR 379,685,230
IDR (31,720,000)
IDR 347,965,230
IDR (25,397,000.00)
IDR 322,568,230.00
IDR 1,523,000,000

IDR 137,000,000
IDR 150,000,000
IDR 70,000,000
250 unit
200 unit
IDR 7,615,000

IDR 2,019,460.92

IDR 1,523,000,000
IDR 403,892,184.00
IDR 1,119,107,816.00
IDR 220,000,000
IDR 899,107,816.00

60% IDR 70,913,064

40% IDR 47,275,376

IDR 21,500,000
IDR 235,000,000
IDR 256,500,000
IDR (23,400,000)
IDR 233,100,000
IDR (46,123,210) IDR 186,976,790
IDR 62,700,000
 IDR 70,913,064
IDR 320,589,854
IDR 129,000,000

IDR 159,500,000
IDR 290,089,854

IDR 42,320,000
IDR 290,089,854
IDR 332,409,854
IDR 31,720,000
IDR 300,689,854
IDR 25,397,000.00
IDR 275,292,854.00

IDR 180,000 Var Selling Expense per Unit

nses 50% : 50%

IDR 140,000

IDR 1,282,359.42

IDR 1,523,000,000

IDR 256,471,883.20
IDR 64,000,000
IDR 320,471,883.20
IDR 1,202,528,116.80
IDR 47,275,376
IDR 220,000,000
IDR 267,275,376
IDR 935,252,740.80

Expected
Total PpU
IDR 1,827,600,000 IDR 9,138,000
IDR 320,471,883 IDR 1,602,359.42
IDR 1,507,128,117 IDR 7,535,640.58
IDR 307,366,682.40
IDR 1,075,540,651.92
Inpatient Tarif Per Day for SSH

No Class room type Tarif per Day

1 VIP IDR 1,600,000
2 Class I IDR 800,000
3 Class II IDR 500,000
4 Class III IDR 300,000

Amount of Annual Overhead Cost SSH

No Activity Amount of Cost

1 Building Utilities IDR192,000,000
2 Room Cleaning Service IDR97,700,000
3 Patient Care IDR2,640,000,000
4 Laundry IDR8,300,000
5 Building maintenance IDR37,200,000
6 Patient facility service IDR1,213,800,000
7 Employe wages and salaries IDR3,500,200,000
Total Overhead Cost IDR7,689,200,000

Amount of Annual Variable Cost at SSH

No Activity Amount of Cost

1 Disposable medical supplies IDR1,147,300,000
2 Daily food service IDR665,900,000

Distribution of Annual Variable Cost to Cost Object

No Activity VIP Class

1 Disposable medical supplies IDR515,000,000
2 Daily food service IDR310,000,000

Characteristic of Class Type at SSH

No Supporting Data VIP Class

1 Number of inpatient Rooms 5
2 Number of Inpatients Person 376
 3 Length of days of inpatient care 677
4 Length of days of assets used 350

Activity Cost Pools and Activity Measure at SSH

No Activty Activity Measure
1 Customer Orders Number of the inpatient Rooms
2 Product Service Length of days of inpatient
3 Order Size Number of Inpatients
4 Organization facilities Length of days of assets used

1 Assigning OH Cost to Activity Pools

Acti
Annual OH Cost
Service
Building Utilities 20%
Room Cleaning Service 25%
Patient Care 35%
Laundry 15%
Building maintenance 10%
Patient facility service 70%
Employe wages and salaries 30%

Acti
Annual OH Cost
Service
Building Utilities IDR38,400,000
Room Cleaning Service IDR24,425,000
Patient Care IDR924,000,000
Laundry IDR1,245,000
Building maintenance IDR3,720,000
Patient facility service IDR849,660,000
Employe wages and salaries IDR1,050,060,000
Total IDR2,891,510,000

2 Activity Rate
Activity Cost Pools Total Cost
Product Service IDR2,891,510,000
Customer Order IDR2,125,660,000
Organization Facilities IDR1,314,365,000
 Order Size IDR1,357,665,000

3 Assigning OH Cost to Cost Object

VIP
Activity Cost Pools Activity Rate
Product Service IDR265,081.59
Customer Order IDR125,038,823.53
Organization Facilities IDR1,068,589.43
Order Size IDR210,425.45

Class I
Activity Cost Pools Activity Rate
Product Service IDR265,081.59
Customer Order IDR125,038,823.53
Organization Facilities IDR1,068,589.43
Order Size IDR210,425.45

Class II
Activity Cost Pools Activity Rate
Product Service IDR265,081.59
Customer Order IDR125,038,823.53
Organization Facilities IDR1,068,589.43
Order Size IDR210,425.45

Class III
Activity Cost Pools Activity Rate
Product Service IDR265,081.59
Customer Order IDR125,038,823.53
Organization Facilities IDR1,068,589.43
Order Size IDR210,425.45

4 Management Report

Variable Cost Rates per Days

Variable Cost Amount
Disposable medical supplies IDR1,147,300,000
 Daily food Service IDR665,900,000

Variable Cost Assigmnet

Variable Cost VIP
Disposable medical supplies IDR95,923,872.39
Daily food Service IDR55,674,807.48
Total Variable Cost IDR151,598,679.87

Operating Income Calculation

VIP
Revenue IDR 1,563,200,000

Variable Cost
Disposable medical supplies IDR95,923,872.39
Daily food Service IDR55,674,807.48
Total Variable Cost IDR151,598,679.87

Contribution Margin IDR 1,411,601,320.13

Overhead Cost
Product Service IDR241,754,411.44
Customer Order IDR625,194,117.65
Organization Facilities IDR383,623,605.69
Order Size IDR156,135,683.51
Total Overhead Cost IDR1,406,707,818.29

Operating Income IDR 4,893,501.84

5 Classrooms are the most profitable

Class type room
VIP IDR 4,893,501.84
Class I IDR 1,105,320,487.70
Class II IDR 336,318,028.65
Class III IDR 86,201,857.04

6 Minimum Tarif Per Days

Class type room
VIP IDR1,708,669.41
Class I IDR810,961.49
Class II IDR822,914.91
Class III IDR987,647.02
 Days of Hospitalization per year Total
977 IDR 1,563,200,000
3553 IDR 2,842,400,000
5857 IDR 2,928,500,000
9789 IDR 2,936,700,000
Total IDR 10,270,800,000

Class I Class II Classs III Total

IDR345,000,000 IDR232,500,000 IDR54,800,000 IDR1,147,300,000
IDR185,400,000 IDR110,000,000 IDR60,500,000 IDR665,900,000

Class I Class II Classs III Total

4 5 3 17
1416 2160 2500 6452
 2553 3857 3821 10908
250 280 350 1230

e inpatient Rooms
s of inpatient

s of assets used

Activity Cost Pools

Total
Order Facilities Order Size
10% 60% 10% 100%
50% 10% 15% 100%
40% 15% 10% 100%
40% 35% 10% 100%
5% 80% 5% 100%
10% 5% 15% 100%
25% 20% 25% 100%

Activity Cost Pools

Total
Order Facilities Order Size
IDR19,200,000 IDR115,200,000 IDR19,200,000 IDR192,000,000
IDR48,850,000 IDR9,770,000 IDR14,655,000 IDR97,700,000
IDR1,056,000,000 IDR396,000,000 IDR264,000,000 IDR2,640,000,000
IDR3,320,000 IDR2,905,000 IDR830,000 IDR8,300,000
IDR1,860,000 IDR29,760,000 IDR1,860,000 IDR37,200,000
IDR121,380,000 IDR60,690,000 IDR182,070,000 IDR1,213,800,000
IDR875,050,000 IDR700,040,000 IDR875,050,000 IDR3,500,200,000
IDR2,125,660,000 IDR1,314,365,000 IDR1,357,665,000 IDR7,689,200,000

Total Acivity Activity Rates

10908 IDR265,081.59 / Days of Inpatient
17 IDR125,038,823.53 /Inpatient Rooms
1230 IDR1,068,589.43 /Days of Asset Used
 6452
Activity Rate
/ Inpatient Rooms
/Days of Inpatient
/Number of Inpatient
/Days of Assets Used
Activity Rate
/ Inpatient Rooms
/Days of Inpatient
/Number of Inpatient
/Days of Assets Used
Activity Rate
/ Inpatient Rooms
/Days of Inpatient
/Number of Inpatient
/Days of Assets Used
Activity Rate
/ Inpatient Rooms
/Days of Inpatient
/Number of Inpatient
/Days of Assets Used
Total Days Variable Cost Rates
10908
IDR210,425.45 /Number of Inpatient
Activity ABC Cost
912 Inpatient Rooms IDR241,754,411.44
5 Days of Inpatient IDR625,194,117.65
359 Number of Inpatient IDR383,623,605.69
742 Days of Assets Used IDR156,135,683.51
Total IDR1,406,707,818.29
Activity ABC Cost
2142 Inpatient Rooms IDR567,804,768.98
3 Days of Inpatient IDR375,116,470.59
217 Number of Inpatient IDR231,883,906.50
980 Days of Assets Used IDR206,216,940.48
Total IDR1,381,022,086.55
Activity ABC Cost
3150 Inpatient Rooms IDR835,007,013.20
4 Days of Inpatient IDR500,155,294.12
324 Number of Inpatient IDR346,222,975.61
1840 Days of Assets Used IDR387,182,827.03
Total IDR2,068,568,109.96
Activity ABC Cost
4704 Inpatient Rooms IDR1,246,943,806.38
5 Days of Inpatient IDR625,194,117.65
330 Number of Inpatient IDR352,634,512.20
2889 Days of Assets Used IDR607,919,123.53
Total IDR2,832,691,559.75
IDR105,180
 10908 IDR61,047

Class I Class II Class III Total

IDR225,294,884.49 IDR331,316,006.60 IDR494,765,236.52 IDR1,147,300,000.00
IDR130,762,541.25 IDR192,297,854.79 IDR287,164,796.48 IDR665,900,000.00
IDR356,057,425.74 IDR523,613,861.39 IDR781,930,033.00 IDR1,813,200,000.00

Class I Class II Class III Total

IDR 2,842,400,000 IDR 2,928,500,000 IDR 2,936,700,000 IDR 10,270,800,000

IDR225,294,884.49 IDR331,316,006.60 IDR494,765,236.52 IDR1,147,300,000.00

IDR130,762,541.25 IDR192,297,854.79 IDR287,164,796.48 IDR665,900,000.00
IDR356,057,425.74 IDR523,613,861.39 IDR781,930,033.00 IDR1,813,200,000.00

IDR 2,486,342,574.26 IDR 2,404,886,138.61 IDR 2,154,769,967.00 IDR 8,457,600,000.00

IDR567,804,768.98 IDR835,007,013.20 IDR835,007,013.20 IDR1,246,943,806.38

IDR375,116,470.59 IDR500,155,294.12 IDR500,155,294.12 IDR625,194,117.65
IDR231,883,906.50 IDR346,222,975.61 IDR346,222,975.61 IDR352,634,512.20
IDR206,216,940.48 IDR387,182,827.03 IDR387,182,827.03 IDR607,919,123.53
IDR1,381,022,086.55 IDR2,068,568,109.96 IDR2,068,568,109.96 IDR2,832,691,559.75

IDR 1,105,320,487.70 IDR 336,318,028.65 IDR 86,201,857.04 IDR 5,624,908,440.25

Most Profitable