Nama : Rhagita Anggy Panggabean

NIM : 12010119130187

Mata Kuliah : Akuntansi Biaya

Kelas :D

Dosen Pengampu : Dwi Cahyo Utomo, S.E., M.A., Ph.D.

TUGAS

ABSORPTION COSTING DAN VARIABLE COSTING

Playa Company produces chocolate candies. The chocolates sell for $14 per box. During its
first quarter of operations, the company produced 12,000 boxes of chocolates and sold 9,000
boxes of candies. The company’s cost information includes the following :

Direct materials $4.00 per unit

Direct labor $2.50 per unit
Fixed manufacturing overhead $21,000
Fixed selling and administrative expenses $15,000
Variable manufacturing overhead $1.00 per unit
Variable selling and administrative expenses $2.00 per unit

a. Compute the unit product cost under Absorption Costing !

Direct materials $4.00
Direct labor $2.50
Fixed manufacturing overhead ($21,000 : 12,000) $1.75
Variable manufacturing overhead $1.00
Unit product cost (Absorption Costing) $9.25

b. Compute the unit product cost under Variable Costing !

Direct materials $4.00
Direct labor $2.50
Variable manufacturing overhead $1.00
Unit product cost (Variable Costing) $7.50
c. Prepare an income statement using Absorption Costing !
Revenues ($14 x 9,000) $126,000
Cost of goods sold ($9,25 x 9,000) $83,250
Gross Margin $42,750
Nonmanufacturing cost (($2.00 x 9,000) + $15,000) $33,000
Operating income (Absorption Costing) $9,750