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Sapta Jaya Pradana - 200810301002 - AKMEN01
Sapta Jaya Pradana - 200810301002 - AKMEN01
NIM = 200810301002
QUESTION 1
6. Allocation is the process of assignment indirect costs to cost objects based on convenience
or some assumed linkage. Advantage of Allocation is its simplicity and low cost of
implementation.
7. Drivers are observable causal factors that measure a cost object’s resource consumption.
Example: If we buy 1 cake and slice them to 4 part, I eat 3 piece of cake and you eat 1
piece of cake. Your drivers are 1 piece of cake, and my drivers are 3 piece of cake.
8. Direct tracing is the process of identifying and assigning costs that are exclusively and
physically associated with a cost object. While, Driver tracing is the use of drivers or
observable causal factors to assign costs to cost objects.
9. Example if we buy a watermelon in $8, and slice them to 8 pieces. I eat 5 pieces of
watermelon and you eat 3 pieces of watermelon. So, the drivers cost will be:
Watermelon: I You
- 5 pieces x $1 $5
- 3 pieces x $1 $3
TOTAL $5 $3
So, I will pay $5 for 5 pieces of watermelon and you will pay $3 for 3 pieces of
watermelon.
10. Tangible products are goods produced by converting raw materials through the use of
labor and capital inputs, such as land, building, equipment.
QUESTION 2
No. 1
High-Low Method
Method Setups Order-Filling cost
Highest 1.700 30.000
Lowest 700 15.000
Difference 1.000 15.000
Change∈cost 15.000
Variable Rate = = = $15
Change∈output 1.000
Fixed Cost = Total cost for high point – (variable rate x high output)
= $30.000 – ($15 x 1.700)
= $30.000 – $25.500
= $4.500
So, the equation is Order-Filling Cost = $4.500 + ($15 x Setups)
No. 2
Least Square Method using number of setups as the drivers by Ms. Excel
SUMMARY
OUTPUT
Regression Statistics
0,7960593
Multiple R 46
0,6337104
R Square 83
Adjusted R 0,5879242
Square 93
3456,2431
Standard Error 75
Observations 10
ANOVA
Significanc
df SS MS F eF
165335064, 165335064 13,840646 0,0058688
Regression 1 9 ,9 87 55
95564935,0 11945616,
Residual 8 6 88
Total 9 260900000
Regression Statistics
0,9082036
Multiple R 06
0,8248337
R Square 89
Adjusted R 0,8029380
Square 13
2390,1062
Standard Error 83
Observations 10
ANOVA
Significanc
df SS MS F eF
215199135, 215199135 37,670908 0,0002777
Regression 1 7 ,7 64 28
45700864,3 5712608,0
Residual 8 4 42
Total 9 260900000
Regression Statistics
0,9752273
Multiple R 67
0,9510684
R Square 18
Adjusted R 0,9370879
Square 66
1350,4628
Standard Error 7
Observations 10
ANOVA
Significanc
df SS MS F eF
248133750, 124066875 68,028445 2,59157E-
Regression 2 3 ,1 61 05
12766249,7 1823749,9
Residual 7 4 63
Total 9 260900000
So, the equation is Order-Filling Cost = 752,10 + (7,15 x Setups) + (3,34 x Setup Hours)
I think multiple regression method is the best because the coefficient of determination is 95,11%, the highest than other method. And its use 2
drivers, so the cost will be more accurate than others.