15-19

Support
AS IS
Budgeted overhead cost before
any interdepartment cost allocations $ 600,000 $ 2,400,000
Support work supplied by AS 0% 25%
Support work supplied by IS 10% 0%

1 (A) Direct Method AS

GOVT $ 320,000
CORP $ 280,000

1 (B) Step-Down Method (Allocate AS First)

Support
AS IS
BOP Sebelum distribusi dari Support $ 600,000 $ 2,400,000
Distribusi BOP :
AS $ (600,000) $ 150,000
IS $ (2,550,000)
Total BOP

1 (C) Step-Down Method (Allocate IS First)

Support
AS IS
BOP Sebelum distribusi dari Support $ 600,000 $ 2,400,000
Distribusi BOP :
IS $ 240,000 $ (2,400,000)
AS $ (840,000)
Total BOP

2. Dengan menggunakan Step-Down Method, departemen Support berarti mengakui

adanya distribusi ke departemen lain. 'AS menyediakan jasa sebesar 25% pada IS dan IS
meyediakan jasa sebesar 10% ke AS. Saat AS dialokasikan, terjadi biaya di AS sebesar
$2,550,000. Sedangkan saat IS dialokasikan, terjadi biaya sebesar $840,000 di AS

3. Alokasi Departemen Support dalam pemberian jasa ke Departemen Support lain

AS 25%
IS 10%

Jumlah biaya yang dialokasikan dalam Departemen Support

IS $ 2,400,000
AS $ 600,000

Jumlah biaya yang dialokasikan oleh Departemen Support untuk Departemen Support lain
IS $ 150,000
AS $ 240,000
 Operating
GOVT CORP Total

$ 8,756,000 $ 12,452,000 $ 24,208,000

40% 35% 100%
30% 60% 100%

Direct Method IS
GOVT $ 800,000
CORP $ 1,600,000

ocate AS First)

Operating
GOVT CORP Total
$ 8,756,000 $ 12,452,000 $ 24,208,000

$ 240,000 $ 210,000
$ 850,000 $ 1,700,000
$ 9,846,000 $ 14,362,000 $ 24,208,000

locate IS First)

Operating
GOVT CORP Total
$ 8,756,000 $ 12,452,000 $ 24,208,000

$ 720,000 $ 1,440,000
$ 448,000 $ 392,000
$ 9,924,000 $ 14,284,000 $ 24,208,000

GOVT CORP
Direct Method $ 1,120,000 $ 1,880,000
Step-Down AS $ 1,090,000 $ 1,910,000
Step-Down IS $ 1,168,000 $ 1,832,000
15-21 Support Department
Human Resources Information Systems
Budgeted costs incurred before
$ 72,700 $ 234,400
any interdepartment cost allocations
Support work supplied by Human Department
Budgeted number of employees 0 21
Support work supplied by Information Systems
Budgeted processing time (in minutes) 320 0

1.a. Direct Method Human Resources

Corporate Sales $ 43,620
Consumer Sales $ 29,080

2. Step-Down Method (Allocate HR First)

Support
HR IS
BOP Sebelum distribusi dari Support
$ 72,700 $ 234,400
Distribusi BOP :
Human Resources $ (72,700) $ 16,777
Information System $ (251,177)
Total BOP

Step-Down Method (Allocate Information System

Support
HR IS
BOP Sebelum distribusi dari Support
$ 72,700 $ 234,400
Distribusi BOP :
Information System $ 19,533 $ (234,400)
HR $ (92,233)
Total BOP

2. HR memberikan jasa kepada IS sebesar : 23%

IS memberikan jasa kepada HR sebesar : 8.33%

3. HR memberikan jasa ke IS sebesar $19,533

IS memberikan jasa ke HR sebesar $16,777
 Operating Departments Total
Corporate Sales Consumer Sales
$ 998,270 $ 489,860 $ 1,795,230

ed by Human Department
42 28 91
d by Information Systems
1,920 1,600 3840

Direct Method Information Systems

Corporate Sales $ 127,855
Consumer Sales $ 106,545

hod (Allocate HR First)

Operating
Corporate Sales Consumer Sales Total
$ 998,270 $ 489,860 $ 1,795,230

$ 33,554 $ 22,369
$ 137,006 $ 114,171
$ 1,168,829 $ 626,401 $ 1,795,230

cate Information System First)

Operating
Corporate Sales Consumer Sales Total
$ 998,270 $ 489,860 $ 1,795,230

$ 117,200 $ 97,667
$ 55,340 $ 36,893
$ 1,170,810 $ 624,420 $ 1,795,230