Nama : Muh.

Berkah Heriyansyah
NIM : A031191173

1. FOH Applied

SERVICE PROVIDED BY :
Pemeliharaan
Service Departments :
Pemeliharaan
Adm Pabrik 100

Producing Departments :
Pengolahan 3,000
Pengepakan 1,900
5000

Service Received by Service Department Pemeliharaan

from Service Department Administrasi Pabrik

200 = 0.05
4,000

Pemeliharaan = 12,000,000 + 0.05Adm Pabrik

Pemeliharaan = 12,000,000 + 0.05(8,000,000 + 0.02Pemeliharaan)
Pemeliharaan = 12,000,000 + 400,000 + 0.001Pemeliharaan
0.999Pemeliharaan = 12,400,000
Pemeliharaan = 12,412,412.4

Service Departments
Pemeliharaan
Total Cost 12,000,000
Allocated to Service Departments Administrasi Pabrik
and Producing Departments Pengolahan & Pengepakan [12,412,412.4]
Allocated to Service Departments Pemeliharaan
and Producing Departments Pengolahan & Pengepakan 412,412.40

Balance after allocation 0

Factory overhead application
rates
 2. Total Actual Cost

Pengolahan = 33,041.04 x 2,400 Pengepakan = 13,542.1 x 3,530

Pengolahan = 79,298,496 Pengepakan = 47,803,613

Total Actual Cost = Pengolahan + pengepakan = 127,102,109

3. Over/Under applied

Pengolahan
FOH Applied 82,602,602.50
FOH Actual 79,298,496
Over Applied 3,304,106.50
Under Applied

4. Jurnal
Account title debit
FOH Applied-Pengolahan 82,602,602.50
Over Applied-Pengolahan
FOH Actual-Pengolahan

FOH Applied-Pengepakan 47,397,397.50

Under Applied-Pengepakan 406,215.5
FOH Actual-Pengepakan
Total 130,406,215.50
ICE PROVIDED BY :
Adm Pabrik

200

2,500
1,300
4000

Service Received by Service Department Administrasi Pabrik

from Service Department Pemeliharaan

100 = 0.02
5,000

Adm Pabrik = 8,000,000 + 0.02Pemeliharaan

Adm Pabrik = 8,000,000 + 0.02(12,412,412.4)
Adm Pabrik = 8,000,000 + 248,248.2
Adm Pabrik = 8,248,248.2

e Departments Productions Departments

Adm Pabrik Pengolahan Pengepakan
8,000,000 70,000,000 40,000,000

248,248.20 7,447,447.40 4,716,716.80

[8,248,248.2] 5,155,155,1 2,680,680.70

0 82,602,602.50 47,397,397.50

33,041.04 13,542.10
pakan = 13,542.1 x 3,530
pakan = 47,803,613

Pengepakan
47,397,397.50
47,803,613

406,215.5

kredit

3,304,106.50
79,298,496

47,803,613
130,406,215.50
rasi Pabrik