Tugas Kelompok 1 (AkMen) - Maria .H

1.
Anggaran Penjualan
Optima Company
Anggaran Penjualan
Units selling Price Total Revenue
Hard disk 300000 $ 400,000 $ 120,000,000,000
Optima Company
Anggaran Penjualan PerKuartal
Quarter 1 Quarter 2 Quarter 3
Hard disk Hard disk Hard disk
Budget sales in Unit 65,000 70,000 75,000
Selling price $ 400,000 $ 400,000 $ 400,000
Budgeted revenues $ 26,000,000,000 $ 28,000,000,000 $ 30,000,000,000
2. Anggaran Produksi
Optima Company
Anggaran Penjualan
Budget sales in units

Add: Target ending finished-goods inventory
Total Required units
Quarter 4 Deduct beginning finished-goods inventory
Year
Hard disk Units of finished goods to be produced
90,000 300,000
$ 400,000 $ 400,000
$ 36,000,000,000 $ 120,000,000,000
3. Anggaran Pembelian Barang Langsung
Optima Company
Anggaran Penjualan
Quarter 1 Quarter 2 Quarter 3 Quarter 4
Year
Hard disk Hard disk Hard disk Hard disk
65,000 70,000 75,000 90,000 300,000 Units to be produced
13,000 15,000 20,000 10,000 58,000 Direct material per unit
78,000 85,000 95,000 100,000 358,000 Total direct materials needed for production
- 13,000 15,000 20,000 48,000 Add: desired ending direct materials
78,000 72,000 80,000 80,000 310,000 Less: beginning direct materials
Direct materials purchases
Cost per unit
Cost of direct material purchases
an Barang Langsung
Optima Company
Anggaran Pembelian Barang Langsung
78,000 72,000 80,000 80,000
t 3 3 3 3
needed for production 234,000 216,000 240,000 240,000
rect materials 64,800 72,000 72,000 65,700
materials (65,700) (64,800) (72,000) (72,000)
ases 233,100 223,200 240,000 233,700
$ 80,000 $ 80,000 $ 80,000 $ 80,000
purchases $ 18,648,000,000 $ 17,856,000,000 $ 19,200,000,000 $ 18,696,000,000
4. Anggaran biaya bahan langsung
Optima Company
Anggaran Biaya Bahan Langsung
Quarter 1
Year
Hard disk
310,000 Units to be produced 78,000
Direct material per unit 3
930,000 Total direct materials needed for production 234,000
274,500 Add: desired ending direct materials 64,800
(274,500) Total needs 298,800
930,000
$ 80,000
$ 74,400,000,000
5. Anggaran biaya tenaga kerja langs
Optima Company
ggaran Biaya Bahan Langsung
Year
72,000 80,000 80,000 310,000 Units to be produced
3 3 3 Direct Labor Time per unit
216,000 240,000 240,000 930,000 Total required Direct Lab. Hour
72,000 72,000 65,700 274,500 Direct Labor cost per hour
288,000 312,000 305,700 1,204,500 Total biaya DL
an biaya tenaga kerja langsung
Optima Company
Year
produced 78,000 72,000 80,000 80,000 310,000
or Time per unit 5 5 5 5 5
red Direct Lab. Hour 390,000 360,000 400,000 400,000 1,550,000
or cost per hour $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000
DL $ 3,900,000,000 $ 3,600,000,000 $ 4,000,000,000 $ 4,000,000,000 $ 15,500,000,000
6. Anggaran biaya overhead
Optima Company
Budget hour 390,000 360,000 400,000
Variable rate $ 6,000 $ 6,000 $ 6,000
Budgeted variable overhead $ 2,340,000,000 $ 2,160,000,000 $ 2,400,000,000
Budgeted fixed overhead $ 1,000,000,000 $ 1,000,000,000 $ 1,000,000,000
Total overhead $ 3,340,000,000 $ 3,160,000,000 $ 3,400,000,000
7. Anggaran harga pokok produksi
gsung
Quarter 4
Year
Hard disk
400,000 1,550,000
$ 6,000
$ 2,400,000,000 $ 9,300,000,000
$ 1,000,000,000 $ 4,000,000,000
$ 3,400,000,000 $ 13,300,000,000
1. Anggaran Penjualan
Optima Company
Anggaran Penjualan
Units Harga per unit Total
Hard disk 300,000 $ 400,000 $ 120,000,000,000
Optima Company
Anggaran Penjualan PerKuartal
Anggaran Penjuala (Unit) 65,000 70,000 75,000
Harga Jual per unit $ 400,000 $ 400,000 $ 400,000
Anggaran Penjualan $ 26,000,000,000 $ 28,000,000,000 $ 30,000,000,000
2. Anggaran Produksi
Optima Company
Anggaran Penjualan
Anggaran Penjualan (Unit)

Target persediaan barang akhir
Jumlah unit yang dibutuhkan
Quarter 4 Persediaan awal
Year
Hard disk Unit barang yang akan diproduksi
90,000 300,000
$ 400,000 $ 400,000
$ 36,000,000,000 $ 120,000,000,000
3. Anggaran Pembelian Barang Langsung
Optima Company
Anggaran Penjualan
Year
65,000 70,000 75,000 90,000 300,000 Anggaran penjualan (unit)
13,000 15,000 20,000 10,000 58,000 Direct material per unit
78,000 85,000 95,000 100,000 358,000 Total direct materials needed for production
- 13,000 15,000 20,000 48,000 Add: desired ending direct materials
78,000 72,000 80,000 80,000 310,000 Less: beginning direct materials
Direct materials purchases
Cost per unit
Cost of direct material purchases
an Barang Langsung
Optima Company
nit) 78,000 72,000 80,000 80,000
t 3 3 3 3
needed for production 234,000 216,000 240,000 240,000
rect materials 64,800 72,000 72,000 65,700
materials (65,700) (64,800) (72,000) (72,000)
ases 233,100 223,200 240,000 233,700
$ 80,000 $ 80,000 $ 80,000 $ 80,000
purchases $ 18,648,000,000 $ 17,856,000,000 $ 19,200,000,000 $ 18,696,000,000
4. Anggaran biaya bahan langsung
Optima Company
Anggaran Biaya Bahan Langsung
Quarter 1
Year
Hard disk
310,000 Units to be produced 78,000
Direct material per unit 3
930,000 Total direct materials needed for production 234,000
274,500 Add: desired ending direct materials 64,800
(274,500) Total needs 298,800
930,000
$ 80,000
$ 74,400,000,000
5. Anggaran biaya tenaga kerja langs
Optima Company
ggaran Biaya Bahan Langsung
Year
72,000 80,000 80,000 310,000 Produksi (Unit)
3 3 3 DLH
216,000 240,000 240,000 930,000 Total DLH
72,000 72,000 65,700 274,500 Tarif DLH
288,000 312,000 305,700 1,204,500 Total Biaya DL
an biaya tenaga kerja langsung
Optima Company
Year
Unit) 78,000 72,000 80,000 80,000 310,000
5 5 5 5 5
390,000 360,000 400,000 400,000 1,550,000
$ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000
a DL $ 3,900,000,000 $ 3,600,000,000 $ 4,000,000,000 $ 4,000,000,000 $ 15,500,000,000
6. Anggaran biaya overhead
Optima Company
Budget hour 390,000 360,000 400,000
Variable rate $ 6,000 $ 6,000 $ 6,000
Budgeted variable overhead $ 2,340,000,000 $ 2,160,000,000 $ 2,400,000,000
Budgeted fixed overhead $ 1,000,000,000 $ 1,000,000,000 $ 1,000,000,000
Total overhead $ 3,340,000,000 $ 3,160,000,000 $ 3,400,000,000
7. Anggaran harga pokok produksi
gsung
Quarter 4
Year
Hard disk
400,000 1,550,000
$ 6,000
$ 2,400,000,000 $ 9,300,000,000
$ 1,000,000,000 $ 4,000,000,000
$ 3,400,000,000 $ 13,300,000,000

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Budget sales in units

Anggaran Penjualan (Unit)

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