Kelompok 2

1. Aqifah Zahra Ayunanda (20221300)

2. Artasya Kriscahyani Silalahi (20221324)
3. Azzahra Meiliana (20221399)
Kelas : 2EB10

Soal Perhitungan : Resource Usage and Cost Behavior

Ahgase Manufacturing Company has three salaried accounts payable clerks

responsible for processing purchase invoices. Each clerk is paid a salary of
$32,000 and is capable of processing 5,000 invoices per year (working effi
ciently). In addition to the salaries, Kaylin spends $6,000 per year for forms, 1.
postage, checks, and so on (assuming 15,000 invoices are processed). During
the year, 7,500 invoices were processed.

Required

Calculate the activity rate for the purchase order activity. Break the
1. 2.
activity into fixed and variable components.

Compute the total activity availability, and break this into activity
2.
usage and unused activity.

Calculate the total cost of resources supplied, and break this into 3.
3.
activity usage and unused activity.
 Jawaban
Activity rate = [(3 x $32,000) + $6,000] / 15,000
= $ 6.8 per invoice
Fixed activity rate = $96,000/15,000
= $ 6.4 per invoice
Variable activity rate = $6,000/15,000
= $ 0.4 per invoice

Activity availability = Activity usage + Unused activity

15000 invoices = 7500 invoices + 7500 invoices

Cost of resources supplied = Cost of activity used + Cost of unused activity

$ 96,000 + ($ 0,4 x 7500) = ($ 6.80 x 7500) + ($ 6,4 x 7500)
99000 = 99000
Untuk Reddy Heaters, titik puncaknya adalah 600 jam penyetelan dengan biaya $3.950,
atau (600, $3.950). Titik terendahnya adalah 200 jam penyiapan dengan biaya $1.200, atau (200, $1.200).
Setelah titik tertinggi dan terendah ditentukan, nilai untuk biaya tetap dan tarif variabel dapat dihitung:

Setup Cost Setup Hours

January $1,200 200
February $1,450 300
March $2,450 400
April $2,700 500
May $3,950 600

The High Flow Method

Variable Rate = ($3,950 - $1200) / (600 - 200)

Variable Rate = $2,750

400

Variable Rate = $7

Fixed Cost = $3,950 - ($7 X 600)

Fixed Cost = $3,950 - $3,438

Fixed Cost = $513

(200, $1.200).
at dihitung:
Untuk Reddy Heaters, titik puncaknya adalah 600 jam penyetelan dengan biaya $3.950,
atau (600, $3.950). Titik terendahnya adalah 200 jam penyiapan dengan biaya $1.200, atau (200, $1.200).
Setelah titik tertinggi dan terendah ditentukan, nilai untuk biaya tetap dan tarif variabel dapat dihitung:

Setup Cost Setup Hours

January $1,200 200

February $1,450 300
March $2,450 400
April $2,700 500
May $3,950 600

The Scatterplot Method

($2,700 - $1,200) / (500 - 200)

Variable Rate =

Variable Rate = $1,500

300

Variable Rate = $5.00

$2.450 - ($6 X 400)

Fixed Cost =

Fixed Cost = $2,450 - $2,000.00

Fixed Cost = $450

 au (200, $1.200).
dapat dihitung:
Untuk Reddy Heaters, titik puncaknya adalah 600 jam penyetelan dengan biaya $3.950,
atau (600, $3.950). Titik terendahnya adalah 200 jam penyiapan dengan biaya $1.200, atau (200, $1.200).
Setelah titik tertinggi dan terendah ditentukan, nilai untuk biaya tetap dan tarif variabel dapat dihitung:

Setup
Setup Cost
Hours
January $1,200 200
February $1,450 300
March $2,450 400
April $2,700 500
May $3,950 600

SUMMARY OUTPUT

Regression Statistics
Multiple R 0.99479485
R Square 0.98961678
Adjusted R Square 0.73961678
Standard Error 48.334496
Observations 5

ANOVA
df SS MS F Significance F
Regression 1 890655.106 890655.1 381.2371 0.000293
Residual 4 9344.89403 2336.224
Total 5 900000

CoefficientsStandard Error t Stat P-value Lower 95%Upper 95%Lower 95,0%

Intercept 0 #N/A #N/A #N/A #N/A #N/A #N/A
Setup Cost 0.16570328 0.0084866 19.52529 4.057E-05 0.142141 0.189266 0.142141

RESIDUAL OUTPUT PROBABILITY OUTPUT

Observation Predicted Setup Hours

Residuals
Standard Residuals PercentileSetup Hours
1 198.843931 1.15606936 0.026741 10 200
2 240.26975 59.7302505 1.381631 30 300
3 405.973025 -5.97302505 -0.138163 50 400
4 447.398844 52.6011561 1.216727 70 500
5 654.527938 -54.5279383 -1.261296 90 600
tau (200, $1.200).
dapat dihitung: Setup Cost Residual Plot
100
50

Residuals
0
-50000 50
0
00
0
50
0
00
0
50
0
00
0
50
0
, 1, 2, 2, 3, 3, 4, 4,
$1
-100
$ $ $ $ $ $ $

Setup Cost

Setup Cost Line Fit Plot

800
600
Setup Hours

Setup Hours
400 Predicted Setup
200 Hours
0
$1,000 $2,000 $3,000 $4,000 $5,000
Setup Cost

Normal Probability Plot

800
600
Setup Hours

Upper 95,0%
400
#N/A
200
0.189266 0
0 10 20 30 40 50 60 70 80 90 100
Sample Percentile
 Month Setup Costs
Setup Hours
January 1000 100
February 1250 200
March 2250 300
April 2500 400
May 3750 500

SUMMARY OUTPUT

Regression Statistics
Multiple R 0.971751
R Square 0.944301
Adjusted R 0.925734
Standard E 43.08885
Observatio 5

ANOVA
df SS MS F Significance F
Regression 1 94430.05 94430.05 50.86047 0.005675
Residual 3 5569.948 1856.649
Total 4 100000 Setu
600
Coefficients
Standard Error t Stat P-value Lower 95%Upper 95%Lower 95,0%
Upper 95,0%

Setup Hours
400
Intercept -0.777202 46.36871 -0.016761 0.987679 -148.3431 146.7887 -148.3431 146.7887
Setup Cost 0.139896 0.019616 7.131652 0.005675 0.077469 0.202324 0.077469 0.202324 200

0
0

RESIDUAL OUTPUT

Observation
Predicted Setup Hours
Residuals
1 139.1192 -39.11917
2 174.0933 25.90674
3 313.9896 -13.98964
4 348.9637 51.03627
5 523.8342 -23.8342
 Setup Costs Residual Plot
60
40
Residuals

20
0
-20500 1000 1500 2000 2500 3000 3500 4000
-40
-60
Setup Costs

Setup Costs Line Fit Plot

600
Setup Hours

400 Setup Hours

Predicted Setup
200 Hours
0
0 1000 2000 3000 4000
Setup Costs