Akuntansi Manajemen Lanjutan

Activity-Based Cost Systems

Dosen Pengampu :
Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D

kelompok 6:
Wahyu Sidiq Anwar Syahbudin 22/506909/EE/07707
Rian Iswanda 22/506569/EE/07682
Tiara Larassati 22/506913/EE/07709
Catharina Arnita Kuswardani 22/506880/EE/07705

PROGRAM PENDIDIKAN PROFESI AKUNTAN

UNIVERSITAS GADJAH MADA
2023
5. 17 Assigning activity-based costs in manufacturing, unused capacity, income.
Halifax Brass Company manufactures pumps and valves and uses a time-driven activity-based cost
(TDABC) system. Last year, Halifax recorded the following data for assigning manufacturing overhead
costs to its products:

Required:
a. Using the company’s TDABC system, how much manufacturing overhead cost will be assigned
to pumps? How much will be assigned to valves?
Jawaban:
Hours : Hours Rate Cost : Cost :
Pumps Valves Pumps Valves
1500 1.800 $ 20 $ 30.000 $ 36.000
5.000 6.000 $ 30 $150.000 $ 180.000
200 400 $ 80 $ 16.000 $ 32.000
Jumlah $ 196.000 $ 248.000

b. What is the company’s net income? (Assume the company sells the entire amount of the product
it produces).
Jawaban:
the cost of unused capacity, which will be expensed on the income statement, is calculated as
follows:

Hours: Rate Cost:

Unused Unused
capacity Capacity

300 $20 $6.000

200 $30 $ 6.000

50 $80 $4.000

Total $16.000
Total Revenues $890.000
Total direct labor cost $120.000
total direct material cost $ 90.000
OH applied to pumps $196.000
OH applied to valves $248.000 ($654.000)
Cost of unused practical capacity ( 16.000)
SG&A expenses ($100.000)
Net Income $120.000