Dep.

Perakitan
Periode Rencana Produksi
Standar JKL Kebutuhan JKL Tarif Biaya TKL
Meja Rias
I 7900 0.2 1580 Rp 5,000 Rp 7,900,000
II 7955 0.2 1591 Rp 5,000 Rp 7,955,000
III 8010 0.2 1602 Rp 5,000 Rp 8,010,000
IV 8060 0.2 1612 Rp 5,000 Rp 8,060,000
Total 31925 0.2 6385 Rp 5,000 Rp 31,925,000
Meja Makan
I 7300 0.4 2920 Rp 3,500 Rp 10,220,000
II 7270 0.4 2908 Rp 3,500 Rp 10,178,000
III 7250 0.4 2900 Rp 3,500 Rp 10,150,000
IV 7220 0.4 2888 Rp 3,500 Rp 10,108,000
Total 29040 0.4 11616 Rp 3,500 Rp 40,656,000
Meja Belajar
I 7480 0.5 3740 Rp 3,750 Rp 14,025,000
II 7330 0.5 3665 Rp 3,750 Rp 13,743,750
III 7170 0.5 3585 Rp 3,750 Rp 13,443,750
IV 7020 0.5 3510 Rp 3,750 Rp 13,162,500
Total 29000 0.5 14500 Rp 3,750 Rp 54,375,000

I II III IV
Dep. Perakitan 8240 8164 8087 8010
Dep. Cat 9012 8954 8896 8836
TJKL 17252 17118 16983 16846
 Dep. Cat
Standar JKL Kebutuhan JKL Tarif Biaya TKL
s
0.3 2370 Rp 5,500 Rp 13,035,000
0.3 2387 Rp 5,500 Rp 13,125,750
0.3 2403 Rp 5,500 Rp 13,216,500
0.3 2418 Rp 5,500 Rp 13,299,000
0.3 9578 Rp 5,500 Rp 52,676,250
an
0.5 3650 Rp 4,450 Rp 16,242,500
0.5 3635 Rp 4,450 Rp 16,175,750
0.5 3625 Rp 4,450 Rp 16,131,250
0.5 3610 Rp 4,450 Rp 16,064,500
0.5 14520 Rp 4,450 Rp 64,614,000
ar
0.4 2992 Rp 4,500 Rp 13,464,000
0.4 2932 Rp 4,500 Rp 13,194,000
0.4 2868 Rp 4,500 Rp 12,906,000
0.4 2808 Rp 4,500 Rp 12,636,000
0.4 11600 Rp 4,500 Rp 52,200,000
Biaya-Biaya Alokasi TW I TW II
Gaji supervisor Rp 4,200,000 Rp 4,200,000
Penyusutan Rp 7,500,000 Rp 7,500,000
Asuransi Rp 330,000 Rp 330,000
Pajak Rp 300,000 Rp 300,000
Reparasi dan pemeliharaan Rp 2,250,000 Rp 2,250,000
Upah Rp 2,100,000 Rp 2,100,000
Listrik Rp 1,950,000 Rp 1,950,000
Air Rp 600,000 Rp 600,000
Telepon Rp 900,000 Rp 900,000
TOTAL Rp 20,130,000 Rp 20,130,000
Alokasi Pemeliharaan Gedung
Divisi Pabrik 40% Rp 8,052,000 Rp 8,052,000
Divisi Penjualan 30% Rp 6,039,000 Rp 6,039,000
Divisi Administrasi Umum 30% Rp 6,039,000 Rp 6,039,000
 TW III TW IV
Rp 4,200,000 Rp 4,200,000
Rp 7,500,000 Rp 7,500,000
Rp 330,000 Rp 330,000
Rp 300,000 Rp 300,000
Rp 2,250,000 Rp 2,250,000
Rp 2,100,000 Rp 2,100,000
Rp 1,950,000 Rp 1,950,000
Rp 600,000 Rp 600,000
Rp 900,000 Rp 900,000
Rp 20,130,000 Rp 20,130,000
ng
Rp 8,052,000 Rp 8,052,000
Rp 6,039,000 Rp 6,039,000
Rp 6,039,000 Rp 6,039,000
 Komponen Biaya TW I TW II TW III
Dep. Perakitan
Gaji Supervisor Rp 2,800,000 Rp 2,800,000 Rp 2,800,000
Pemeliharaan Rp 1,017,520 Rp 1,016,175 Rp 1,014,830
Pemakaian persediaan Rp 1,198,300 Rp 1,194,938 Rp 1,191,575
Penyusutan Rp 258,780 Rp 256,763 Rp 254,745
Pajak Rp 122,500 Rp 122,500 Rp 122,500
Total Rp 5,397,100 Rp 5,390,375 Rp 5,383,650
Dep. Cat
Gaji Supervisor Rp 2,800,000 Rp 2,800,000 Rp 2,800,000
Pemeliharaan Rp 557,024 Rp 555,410 Rp 553,796
Pemakaian persediaan Rp 216,260 Rp 215,588 Rp 214,915
Penyusutan Rp 155,268 Rp 154,058 Rp 152,847
Pajak Rp 90,000 Rp 90,000 Rp 90,000
Total Rp 3,818,552 Rp 3,815,055 Rp 3,811,558
TW IV Dep. Perakitan
Fixed per bulan Variabel per 100 JKL
Rp 2,800,000 Gaji Supervisor Rp 2,800,000.00
Rp 1,013,460 Pemeliharaan Rp 845,000.00 Rp 1,000.00
Rp 1,188,150 Pemakaian persediaan Rp 767,000.00 Rp 2,500.00
Rp 252,690 Penyusutan Rp 1,500.00
Rp 122,500 Pajak Rp 122,500.00
Rp 5,376,800
I II
Rp 2,800,000 Dep. Perakitan 8240 8164
Rp 552,152 Dep. Cat 9012 8954
Rp 214,230 TJKL 17252 17118
Rp 151,614
Rp 90,000 172.52 171.175
Rp 3,807,996
 Dep. Cat
Fixed per bulan Variabel per 100 JKL
Rp 2,800,000.00
Rp 350,000.00 Rp 1,200.00
Rp 130,000.00 Rp 500.00
Rp 900.00
Rp 90,000.00

III IV
8087 8010
8896 8836
16983 16846

169.83 168.46
Komponen Biaya Departemen TW I TW II TW III
Departemen Umum
Gaji Supervisor Rp 3,200,000.00 Rp 3,200,000.00 Rp 3,200,000.00
Pemakaian persediaan
Perjalanan Dinas Rp 444,886.00 Rp 444,146.25 Rp 443,406.50
Telepon Rp 193,130.00 Rp 192,793.75 Rp 192,457.50
Penyusutan Rp 250,000.00 Rp 250,000.00 Rp 250,000.00
Pajak Rp 64,000.00 Rp 64,000.00 Rp 64,000.00
Total Rp 4,152,016.00 Rp 4,150,940.00 Rp 4,149,864.00
Departemen Listrik
Gaji Supervisor Rp 2,800,000.00 Rp 2,800,000.00 Rp 2,800,000.00
Pemakaian persediaan Rp 306,600.00 Rp 336,000.00 Rp 343,000.00
Perjalanan Dinas
Telepon
Penyusutan Rp 400,000.00 Rp 400,000.00 Rp 400,000.00
Pajak Rp 66,000.00 Rp 66,000.00 Rp 66,000.00
Total Rp 3,572,600.00 Rp 3,602,000.00 Rp 3,609,000.00
TW IV Rencana Kegiatan Departemen Listrik 2017
TW I
Rp 3,200,000.00 Penggunaan Listrik (KwH) 219,000
219
Rp 442,653.00 Dep. Umum
Rp 192,115.00 Fixed per bulan
Rp 250,000.00 Gaji Supervisor Rp 3,200,000.00
Rp 64,000.00 Pemakaian persediaan
Rp 4,148,768.00 Perjalanan Dinas Rp 350,000.00
Telepon Rp 150,000.00
Rp 2,800,000.00 Penyusutan Rp 250,000.00
Rp 333,200.00 Pajak Rp 64,000.00

I
Rp 400,000.00 Dep. Perakitan 8240
Rp 66,000.00 Dep. Cat 9012
Rp 3,599,200.00 TJKL 17252
17.252
Rencana Kegiatan Departemen Listrik 2017
TW II TW III TW IV
240,000 245,000 238,000
240 245 238
Dep. Umum Dep. Listrik
Variabel per 1.000 JKL Fixed per bulan Variabel per 1.000 KwH
Rp 2,800,000.00
Rp 1,400.00
Rp 5,500.00
Rp 2,500.00
Rp 400,000.00
Rp 66,000.00

II III IV
8164 8087 8010
8953.5 8896 8836
17118 16983 16846
17.1175 16.983 16.846