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  • Kelompok 8 (Raw)

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    Reza
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    The document compares standard and actual costs for production of 6,000 units. Standard direct material cost was $10 per unit, standard direct labor was $5 per unit, and standard fixed overhead and variable overhead were $1 and $2 per unit respectively, for a total standard unit cost of $18. Actual direct material cost was $5.2 per unit due to purchasing $11,750 of material. Actual direct labor cost was $10.2 per unit due to 2,900 hours worked. Actual fixed overhead was $2.1 per unit and variable overhead was $3.6 per unit. The actual unit cost was $21.1. Variances were calculated between standard and actual costs

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    Kelompok 8 (Raw) (1)

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    The document compares standard and actual costs for production of 6,000 units. Standard direct material cost was $10 per unit, standard direct labor was $5 per unit, and standard fixed overhead and variable overhead were $1 and $2 per unit respectively, for a total standard unit cost of $18. Actual direct material cost was $5.2 per unit due to purchasing $11,750 of material. Actual direct labor cost was $10.2 per unit due to 2,900 hours worked. Actual fixed overhead was $2.1 per unit and variable overhead was $3.6 per unit. The actual unit cost was $21.1. Variances were calculated between standard and actual costs

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    15 views5 pages

    Kelompok 8 (Raw)

    Uploaded by

    Reza
    The document compares standard and actual costs for production of 6,000 units. Standard direct material cost was $10 per unit, standard direct labor was $5 per unit, and standard fixed overhead and variable overhead were $1 and $2 per unit respectively, for a total standard unit cost of $18. Actual direct material cost was $5.2 per unit due to purchasing $11,750 of material. Actual direct labor cost was $10.2 per unit due to 2,900 hours worked. Actual fixed overhead was $2.1 per unit and variable overhead was $3.6 per unit. The actual unit cost was $21.1. Variances were calculated between standard and actual costs

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

    Diketahui

    Standard Cost
    Direct Material 2 5 10.0
    Direct Labor 0.5 10 5.0
    Fixed FOH* 0.5 2 1.0
    Variabel FOH 0.5 4 2.0
    Standard Unit Cost 18.0

    *Rate based on expected activity 2500

    Actual Cost
    Production 6,000
    Direct Material (11.750 ft.
    purchased and used) 61,100 11,750 5.2
    Direct Labor (2.900 hours) 29,580 2,900 10.2
    Fixed FOH 6,000 2.1
    Variable FOH 10,500 3.6
    Actual Unit Cost 21.1

    Diminta

    MPV 2,350 U
    MUV -1250 F

    LRV 580 U
    LEV -1000 F

    Variabel FOH

    Actual VOH Budgeted VOH Applied VOH


    (Tarif FOH Variabel (Tarif FOH Variabel *
    10,500 < Standar * AH) SH) >> Jam Labor

    11,600 12,000

    Spending 1,100 F Efficiency Variance 400

    Fixed FOH

    Actual FOH Budgeted FOH Applied FOH


    (Tarif FOH Fixed *
    (Tarif FOH Fixed *
    6,000 > Kapasitas
    SH)
    Normal/Expected)
    5,000 6,000
    Spending 1,000 U Volume Variance 1,000

    Total Variance FOH 500 U


    Dr Material 58,750 Dr WIP 60,000
    Dr MPV 2,350 Cr Material 58,750
    Cr AP 61,100 Cr MUV 1,250

    Dr WIP 30000
    Dr LRV 580
    Cr Payroll 29,580
    Cr LEV 1000

    F (AH-SH) Total 1,500 F


    Dr Spending FOH
    Dr Volume Variance
    Cr COGS
    Cr Spending VOH
    Cr Efficiency Variance
    U (SH > Kapasitas Normal) Total 2,000 U
    1,000
    1,000
    500
    1,100
    400

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