Nama : Abduttawwab Afif M.

I
NIM : 042111333124
Kelas : O

Kasus 5

a. Pendekatan Tradisional
Tarif FOH = Total FOH/JKL = 500.000/2.000
= 250
Total Biaya
Popular Bintang Model
Direct Material 40.000.00 25.000.00 20.000.00
Direct Labor 25.000.00 30.000.00 27.500.00
FOH
Tarif FOH x JKL Aktual 500.000.00 500.000.00 500.000.00
565.000.00 555.000.00 547.500.00

a. Pendekatan Tradisional
Tarif FOH SetUp= Kos SetUp Produksi/Jmlh Frekuensi Produksi = 60.000/100
= 600
Tarif FOH Order= Kos Order/Jmlh Order = 100.000/200
= 500
Tarif Penanganan Material= Kos Berat Material/berat Material = 40.000/8.000
= 5
Tarif FOH Pemeliharaan= Kos Mesin/Jam Mesin = 120.000/10.000
= 12
Tarif FOH Manajemen Kualitas = Kos Inspeksi/Frekuensi Inspeksi = 100.000/40
= 2500
Tarif FOH Packing & Shipping = Kos Packing&Shipping/Unit yang dikirim
= 80.000/20.000
= 4
Total Biaya
Popular Bintang Model
Direct Material 40.000.00 25.000.00 20.000.00
Direct Labor 25.000.00 30.000.00 27.500.00
FOH
FOH SetUp 1.200.00 2.400.00 4.800.00
FOH Order 4.000.00 4.000.00 2.000.00
FOH Penanganan Material 2.000.00 1.000.00 1.000.00
FOH Pemeliharaan 6.000.00 3.600.00 3.600.00
FOH Manajemen Kualitas 5.000.00 5.000.00 5.000.00
FOH Packing & Shipping 4.000.00 2.000.00 1.200.00
87.200.00 73.000.00 65.100.00