Anggaran Departertemen reparasi dan perawatan akan digunakan untuk menyusun

variabel budget tahun 2021 sebagai berikut :

Anggaran Biaya Reparasi

Jenis Biaya
25.000 Jam 28.000 Jam 42. 000 Jam
Gaji Pegawai 150,000,000 150,000,000 150,000,000
Material Reparasi 250,000,000 265,000,000 390,000,000
Tenaga Kerja tidak Langsung 175,000,000 196,000,000 294,000,000
Penyusutan mesin 50,000,000 50,000,000 50,000,000
Diesel 80,000,000 85,000,000 90,000,000
Perawatan 20,000,000 25,000,000 30,000,000
Lain Lain 175,000,000 195,000,000 235,000,000
Jumlah 900,000,000 966,000,000 1,239,000,000

Diminta
a. Susunlah budget variabel bentuk tabel dengan relevan range 5.000 Jam
b. Bentuk Formula
c. Bentuk Grafik
parasi
45.000 Jam
150,000,000
410,000,000
315,000,000
50,000,000
95,000,000
35,000,000
255,000,000
1,310,000,000
Menghitung biaya variabel dan biaya tetap

Gaji Pegawai Biaya Material Reparasi

Keterangan Kuantitas Total Biaya Kuantitas
Maksimum 45,000 150,000,000 45,000
Minimum (25,000) (150,000,000) (25,000)
Selisih 20,000 - 20,000
Biaya Tetap Biaya VC

Biaya Material Reparasi

TC = FC +
410,000,000 = FC +
410,000,000 = FC +
FC = 410,000,000 -
FC = 50,000,000

Biaya Tenaga Kerja Tidak Langsung

TC = FC +
315,000,000 = FC +
315,000,000 = FC +
FC = 315,000,000 -
FC = -

Biaya Diesel
TC = FC +
95,000,000 = FC +
95,000,000 = FC +
FC = 95,000,000 -
FC = 61,250,000

Biaya Perawatan
TC = FC +
35,000,000 = FC +
35,000,000 = FC +
FC = 35,000,000 -
FC = 1,250,000

Biaya Lain-lain
TC = FC +
255,000,000 = FC +
255,000,000 = FC +
FC = 255,000,000 -
FC = 75,000,000
aya Material Reparasi Biaya Tenaga Kerja Tidak Langsung Biaya Penyusutan Mesin
Total Biaya Kuantitas Total Biaya Kuantitas Total Biaya
410,000,000 45,000 315,000,000 45,000 50,000,000
(250,000,000) (25,000) (175,000,000) (25,000) (50,000,000)
160,000,000 20,000 140,000,000 20,000 -
8,000 Biaya VC 7,000 Biaya VC -

erial Reparasi
VC x X
8,000 x 45,000
360,000,000
360,000,000

erja Tidak Langsung

VC x X
7,000 x 45,000
315,000,000
315,000,000

ya Diesel
VC x X
750 x 45,000
33,750,000
33,750,000

Perawatan
VC x X
750 x 45,000
33,750,000
33,750,000

Lain-lain
VC x X
4,000 x 45,000
180,000,000
180,000,000
 Biaya Diesel Biaya Perawatan Biaya Lain-lain
Kuantitas Total Biaya Kuantitas Total Biaya Kuantitas
45,000 95,000,000 45,000 35,000,000 45,000
(25,000) (80,000,000) (25,000) (20,000,000) (25,000)
20,000 15,000,000 20,000 15,000,000 20,000
Biaya VC 750 Biaya VC 750 Biaya VC
Biaya Lain-lain
Total Biaya
255,000,000
(175,000,000)
80,000,000
4,000
 Jenis Biaya Biaya Tetap Biaya Variabel
Gaji Pegawai 150,000,000 -
Material Reparasi 50,000,000 8,000
Tenaga Kerja tidak Langsung - 7,000
Penyusutan mesin 50,000,000 -
Diesel 61,250,000 750
Perawatan 1,250,000 750
Lain Lain 75,000,000 4,000
Jumlah 387,500,000 20,500

Y = a + bx
TC = 387,500,000 + 20,500
x
Variabel Budget

Kapasitas
Jenis Biaya
25,000 30,000 35,000
Gaji Pegawai 150,000,000 150,000,000 150,000,000
Material Reparasi 250,000,000 290,000,000 330,000,000
Tenaga Kerja tidak Langsung 175,000,000 210,000,000 245,000,000
Penyusutan mesin 50,000,000 50,000,000 50,000,000
Diesel 80,000,000 83,750,000 87,500,000
Perawatan 20,000,000 23,750,000 27,500,000
Lain Lain 175,000,000 195,000,000 215,000,000
Jumlah 900,000,000 1,002,500,000 1,105,000,000

450,000,000

400,000,000

350,000,000

300,000,000

250,000,000

200,000,000

150,000,000

100,000,000

50,000,000

-
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pasitas
40,000 45,000
150,000,000 150,000,000
370,000,000 410,000,000
280,000,000 315,000,000
50,000,000 50,000,000
91,250,000 95,000,000
31,250,000 35,000,000
235,000,000 255,000,000
1,207,500,000 1,310,000,000

Column C
Column D
Column E
Column F
Column G

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