No.FO.6.1.

4-V0 Format Soal UTS - UAS

18 Mei 2018

Mata kuliah : Akuntansi Manajemen 1

Kode kuliah : AM014
Tahun Ajaran : Genap 2021/2022
Program Studi : Akuntansi Manajerial
Hari/tanggal : Selasa/12 April 2022
Waktu : 08.40-11.40
Sifat : Close Book/Online
Dosen : Ria Anggraini, Vina Kholisa Dinuka


Petunjuk Pengerjaan Soal:
1. Silahkan Berdoa terlebih dahulu sebelum mengerjakan
2. Dilarang berdiskusi dan menggunakan handphone selama mengerjakan soal
3. Segala bentuk kecurangan akan berakibat 0 pada nilai ujian

Soal
1. Machine hours and electricity costs for Dome Industries for 2021 were as follows:

Month Machine Hours Electricity Costs
January 2,000 $ 9,200
February 2,320 10,500
March 1,520 6,750
April 2,480 11,500
May 3,040 14,125
June 2,640 11,000
July 3,280 12,375
August 2,800 11,375
September 1,600 7,750
October 2,960 13,000
November 3,760 15,500
December 3,360 13,875
Required: (20 Points)
a. Using the high-low method, develop an estimate of variable electricity costs per machine hour.
b. Using the high-low method, develop an estimate of fixed electricity costs per month.
c. Using the high-low method, develop a cost function for monthly electricity costs.
d. Estimate electricity costs for a month in which 4,000 machine hours are worked.

2. Propt. Manufacturing Company produces specially machined parts. The parts are produced in
batches in one continuous manufacturing process. Each part is custom produced and requires
special engineering design activity (based on customer specifications). Once the design is completed,
the equipment can be set up for batch production. Once the batch is completed, a sample is taken
and inspected to see if the parts are within the tolerances allowed. Thus, the manufacturing process
has four activities: engineering, setups, machining, and inspecting. Costs have been assigned to each
activity using direct tracing and resource drivers:

Engineering $125,000
Setups 112,500
Machining 250,000
Inspection 100,000

Activity drivers for each activity have been identified and their practical capacities listed:

Machine hours 50,000
Setups 400
 No.FO.6.1.4-V0 Format Soal UTS - UAS
18 Mei 2018

Engineering hours 10,000

Inspection hours 5,000
Required: (40 Points)
a. Prepare a summary of cost/activity data using the following format:
Overhead Total Cost Activity Estimated Cost per
Activity of Activity Driver Driver Level Driver
b. Compute the activity rates for each process
c. Compute overhead cost per unit product, if total unit produced are 50 products


3. EAGLE Corporation has the following budgeted sales for the selected six-month period:

Month Unit Sales
January 15,000
February 20,000
March 35,000
April 25,000
May 30,000
June 20,000

There were 7,500 units of finished goods in inventory at the beginning of January. Plans are to have
an inventory of finished product equal to 20 percent of the unit sales for the next month.

Three pounds of materials are required for each unit produced. Each pound of material costs $20.
Inventory levels for materials equal 30 percent of the needs for the next month. Materials inventory
on January 1 was 5,000 pounds.

Purchases of materials are made on account; 80 percent of purchases are paid for in the month of
purchase. The remaining 20 percent are paid in the following month.

Required: (40 Points)
a. Prepare production budgets in units for February, March, and April.
b. Prepare a material purchases budget in pounds and dollars for February, March, and April.
c. Determine the total amount of cash needed for April purchases