TUGAS AML 7 Feb 2022

1. Direct Material

Beginning Balance Raw Material $124,000

Raw Material Purchase $250,000
Raw Material Available for Use $374,000
Ending Balance Raw Material -$102,000
Total Direct Material $272,000

2. Prime Cost

Direct Material $272,000

Direct Labor $140,000
Total Prime Cost $412,000

3. Conversion Cost

Direct Labor $140,000

MOH
- Depreciation of Factory Equipment $45,000
- Depreciation of Factory Building $30,000
- Factory Insurance $15,000
- Property Tax Factory $20,000
- Utilities Factory $34,000
- Indirect Labor Salaries $156,000
Total MOH $300,000
Total Conversion Cost $440,000

4. Brody Company
Cost of Good Manfacturing Statement
For the Year Ending 202X-1

Beginning Balance Raw Material $124,000

Raw Material Purchase $250,000
Raw Material Available for Use $374,000
Ending Balance Raw Material -$102,000
Total Direct Material $272,000
Direct Labor $140,000
MOH
- Depreciation of Factory Equipment $45,000
- Depreciation of Factory Building $30,000
- Factory Insurance $15,000
- Property Tax Factory $20,000
 - Utilities Factory $34,000
- Indirect Labor Salaries $156,000
Total MOH $300,000

Total Production Cost $712,000

Beginning Balance, Work In process $124,000

Cost of Goods to be Manufactured $836,000
Ending Balance, Work In process -$130,000
Cost of Goods Manufacturing $706,000

Product Cost per unit (706.000/100.000) $7.06

5. Brody Company
Cost of Good Sold Statement
For the Year Ending 202X-1

Beginning Balance Raw Material $124,000

Raw Material Purchase $250,000
Raw Material Available for Use $374,000
Ending Balance Raw Material -$102,000
Total Direct Material $272,000
Direct Labor $140,000
MOH
- Depreciation of Factory Equipment $45,000
- Depreciation of Factory Building $30,000
- Factory Insurance $15,000
- Property Tax Factory $20,000
- Utilities Factory $34,000
- Indirect Labor Salaries $156,000
Total MOH $300,000

Total Production Cost $712,000

Beginning Balance, Work In process $124,000

Cost of Goods to be Manufactured $836,000
Ending Balance, Work In process -$130,000
Cost of Goods Manufacturing $706,000
Beginning Balance, Finished Goods $84,000
Ending Balance, Finished Goods -$82,000

Cost of Goods Sold $708,000

6. Brody Company
Income Statement Statement
For the Year Ending 202X-1

Income Statement
Sales Revenue $1,200,000
COGS $708,000
Gross Profit $492,000

Operating Expense
Sales Expenses
- Sales Commision $60,000
- Utilities Expense Sales Office $1,800
- Sales Office Salaries $90,000
Total Sales Expense $151,800

General Expenses
- Depreciation of HQ Building $50,000
- Property Tax Expense HQ $18,000
- Administrative Salaries $150,000
Total General Expense $218,000

Total Operating Expense $369,800

Net Profit $122,200

% vs Revenue

59%
41%

13%

18%

31%

10%
 Patient Days
4,200 4,500 Average
1. Salaries Nurses 55,000 55,000 55,000
Aides 32,000 32,000 32,000
Pharmacy 235,700 251,300 243,500
Laboratory 120,300 127,200 123,750
Depreciation 25,000 25,000 25,000
Laundry 20,160 21,600 20,880
Administration 27,000 27,000 27,000
Lease (Equipment) 36,000 36,000 36,000
551,160 575,100

2. Month Patient Days Total Mixed Cost

Jan 4200 376,160
Feb 4500 400,100

Devide Mixed Cost using High Low Method

Variable Cost per Unit = (400.100 - 376.160)
(4500 - 4200)
80

Y = F + Vx
Fixed Cost
400.100 = F + 80 (4500)
F = 400.100 - 360.000 40,100

Y = 40.100 + 80x

3. Total oVerhead Cost = Total Fixed Overhead Cost + Mixed Cost

Total Fixed Overhead Cost

Salaries Nurses 55,000 Fixed Overhead Cost
Aides 32,000 Fixed Overhead Cost
Depreciation 25,000 Fixed Overhead Cost
Administration 27,000 Fixed Overhead Cost
Lease (Equipment) 36,000 Fixed Overhead Cost
175,000

Total Overhead Cost = 175.000 + (40.100+ 80x )

average patient day 4300
Total Overhead Cost = 175.000 + (40.100+ 80 (4300))
Total Overhead Cost = 559,100
Non Profit >> Cost = Charge
Total Overhead Cost = Charge
559.100 = V (4300)
V= 130 Cost per Unit/Charge Patient per day

4. Y = 175.000 + (40.100 +80x)

Y = 175.000 + (40.100 +80 (4800))
Y= 599,100
V= 125 Cost per unit/Charge patient per day

Why charge patient per day decrease as the activity output increase?
>> Because Charge Patient per day was defined as Overhead cost that contains Fixed Cost and variable cost.
Based on Fixed cost behavior, the fixed cost is the total cost not the cost per unit. Activity driver in this case is Patients days.
in this condision where Patients days increased up to 4.800 days inform that the unit level is increase.
Unit fixed cost can be affected by changes in the level of the driver. Even in reality they are not. so using this asumsion is misleadin

krn belum pengalaman dalam bisnis in patient, biaya yang biasanya variable diamsukkan ke fix, jadi secara total kontribuis terbesar
 Fixed Overhead Cost
Fixed Overhead Cost
Mixed Cost
Mixed Cost
Fixed Overhead Cost
Mixed Cost
Fixed Overhead Cost
Fixed Overhead Cost

Notes:
- sedang expansi service nya
- had no experience with in-patient orthopedic service
- temporary measure, chasrt patient per days $190, asumsi n
- cahrge yang menggunakan asuransi menggunakan dasar ak
- kalau asuransi billing cycle nya 60 hari, dan akan diadjust bi

Unit/Charge Patient per day

unit/Charge patient per day

his case is Patients days.

using this asumsion is misleading and

secara total kontribuis terbesarnya fisxd cost..

h in-patient orthopedic service
asrt patient per days $190, asumsi nya sama dengan clinic terdekat.
kan asuransi menggunakan dasar aktual sehingga bisa saya actual nya lebih besar atau kecil dari charge yang diadopted tadi ($190)
cle nya 60 hari, dan akan diadjust bila perlu
dopted tadi ($190)