Salaries 32,000

Activity No. Activity Description Possible Cost Driver 1 Possible Cost Driver 2 Employee 1
1 Ph. Supplier Purchase Order Colours 50%
2 Write Purch. Order Colours Purchase Order 10%
3 Calcul. Payroll Direct Labour Hours 40%
4 Drive Truck Customers Sales Invoice
5 Unload Truck Sales Invoice Customers
6 Write Sales Inv Sales Invoice Sales Invoice Lines
7 Phone/ Orders Customers Sales Invoice Lines
8 Bookkeeping Direct Labour Hours
9 Typing Customers
10 Packaging Direct Labour Hours Pack Sold
11 Load Truck Sales Invoice Customers
12 Labelling Customers Pack Sold
TOTAL PERCENTAGES/ TOTAL WAGES 100%

Activities Driven by C Cost Driver Total No. of Cost DriverEmployee 1 Employee 2

1 Purchase Order 1,000 16,000
2 Colours 8 3,200
3,8,10 Direct Labour Hours 2,000 12,800
4,7,9,11 Customers 100 24,000
5 Sales Invoice 1,000 12,000
6 Sales Invoice Lines 3,520 4,000
12 Pack Sold 40,000
TOTAL WAGES 32,000 40,000

Cost per Cost Driver Product A Product B

Cost Driver
(Req 3) No. Drivers VA Cost No. Drivers
Purchase Order 16.00 50 800.00 50
Colours 400.00 1 400.00 4
Direct Labour Hours 26.30 200 5,260.00 10
Customers 543.00 10 5,430.00 5
Sales Invoice 12.00 125 1,500.00 40
Sales Invoice Lines 1.14 125 142.05 160
Pack Sold 0.05 4000 190.00 200
Total O/H 13,722.05
No. of Packs 4,000.00
O/H per Pack 3.43
Traditional Costing
 40,000 34,000 38,000
Employee 2 Employee 3 Employee 4 TOTAL VA COST (TO BE ALOCATED)
16,000
3,200
12,800
60% 24,000
30% 12,000
10% 4,000
40% 13,600
50% 17,000
10% 3,400
60% 22,800
35% 13,300
5% 1,900
100% 100% 100% 144,000

Employee 3 Employee 4 Total Cost Cost/ Cost Driver

16,000 16.00
3,200 400.00
17,000 22,800 52,600 26.30
17,000 13,300 54,300 543.00
12,000 12.00
4,000 1.14
1,900 1,900 0.05
34,000 38,000 144,000

Product B
VA Cost
800.00
1,600.00
263.00
2,715.00
480.00
181.82
9.50
6,049.32
200.00
30.25
Beban TI01A26 100 TI01A21 100 Beban TI01A26
Akru -100 TI01A26 0 Akru
Akru -100
Reklas Langsung 0
Beban TI01A21 100
Beban TI01A26 -100

Realisasi TI01A21 0 Reverse Akru

Akru 100 TI01A26 0 Akru
Beban TI01A26 -100 Akru 100 Beban TI01A26
AP -100
Reverse Reklas 0 Reklas
Beban TI01A26 100 Beban TI01A26
Beban TI01A21 -100 Beban TI01A21

Realisasi Realisasi
Beban TI01A21 100 Beban TI01A21
AP -100 AP
100 TI01A21 0 Beban TI01A26 100
-100 TI01A26 100 Akru -100
Akru -100
0

TI01A21 0 Reverse Akru

100 TI01A26 0 Akru 100
-100 Akru 100 Beban TI01A26 -100
AP -100
0 Realisasi
100 Beban TI01A21 100
-100 AP -100

100
-100
TI01A21 0
TI01A26 100
Akru -100
0

TI01A21 100
TI01A26 -100
Akru 100
AP -100
0