a TARIF KESELURUHAN PABRIK = $ 1,320,000.

00
$ 440,000.00
= $ 3.00
BIAYA OVERHEAD PER UNIT :
MODEL A = $ 3,00 X 140.0000
30,000
= $ 14.00
MODEL B = $ 3,00 X 300.0000
300,000
= $ 3.00

b MODEL A MODEL B
Biaya Penyetelan $ 144,000.00 $ 216,000.00
Biaya pemeriksaan $ 112,000.00 $ 168,000.00
Permesinan $ 29,090.91 $ 290,909.09
Pemeliharaan $ 36,000.00 $ 324,000.00
TOTAL OVH $ 321,091 $ 998,909
UNIT DIPRODUKSI 30,000 300,000
TOTAL UNIT OVH $ 10.70 $ 3.33

c BIAYA OVERHEAD PER UNIT DGN TARIF DEPARTEMEN :

MODEL A ($ 4,66 X 10.000) + ($1,20 X 130.000)/ 30.000 = $ 46,605
MODEL B ($ 4,66 X 170.000) + ($1,20 X 270.000)/ 300.000 = $ 792,201

d
JML BIAYA OVERHEAD
JKL MODEL A + JKL MODEL B
140.000 + 300.000

AKTIVITAS MODEL A MODEL B TOTAL

Biaya Penyetelan 40 60 100
Biaya pemeriksaan 800 1,200 2,000
Permesinan 20,000 200,000 220,000
Pemeliharaan 10,000 90,000 100,000
VARIABLE COSTING ( SEGMENTED REPORTING)
TARIF BOP = Rp 9,000,000,000 MICROWAVE
Rp 150,000 D. MATERIALS =
TARIF BOP = Rp 60,000

ELECTTRIC OVEN D. LABOUR =

D. MATERIALS = Rp 5,325,000,000
Rp 15,000
Rp 355,000 VARIABLE OVH =
D. LABOUR = Rp 7,875,000,000
Rp 15,000
Rp 525,000 FIXED OVH =
VARIABLE OVH = Rp 3,225,000,000
Rp 15,000
Rp 215,000
FIXED OVH = Rp 60,000 X Rp 70,000 FULL COSTING
Rp 4,200,000,000 D. MATERIALS =
Rp 15,000 D. LABOUR =
Rp 280,000 VARIABLE OVH =
FULL COSTING FIXED OVH =
D. MATERIALS = Rp 355,000
D. LABOUR = Rp 525,000 VARIABLE COSTING
VARIABLE OVH = Rp 215,000 D. MATERIALS =
FIXED OVH = Rp 280,000 D. LABOUR =
Rp 1,375,000 VARIABLE OVH =
VARIABLE COSTING
D. MATERIALS = Rp 355,000
D. LABOUR = Rp 525,000
VARIABLE OVH = Rp 215,000
Rp 1,095,000
MICROWAVE VARIABLE COSTING
Rp 4,900,000,000 NATIONAL COMPA
Rp 20,000 INCOME STATEME
Rp 245,000 Dec-21
Rp 9,000,000,000
Rp 20,000 SALES
Rp 450,000 LESS VARIABLE COST :
Rp 3,800,000,000 VARIABLE CGS
Rp 20,000 VARIABLE SELLING EXPENSE
Rp 190,000 CONTRIBUTION MARGIN
Rp 60,000 X Rp 80,000 LESS DIRECT FIXED EXPENSE :
Rp 4,800,000,000 DIRECT FIXED OVERHEAD
Rp 20,000 DIRECT SELLING EXPENSE
Rp 240,000 PRODUCT MARGIN
LESS COMMON FIXED EXPENSE :
Rp 245,000 COMMON FIXED OVERHEAD
Rp 450,000 COMMON SELLING EXPENSE
Rp 190,000 NET INCOME
Rp 240,000
Rp 1,125,000 FULL COSTING
NATIONAL COMPA
Rp 245,000 INCOME STATEME
Rp 450,000 Dec-21
Rp 190,000
Rp 885,000 SALES
LESS :
COGS
GROSS MARGIN
LESS :
SELLING EXPENSE
NET INCOME

REKONSILIASI
IA - IV =

UNIT PRODUCED
UNIT SOLD
INCREASE IN INVENTORY
UNIT FIXED OVERHEAD
INCREASE (DECREASE) IN FIX OVH
 NATIONAL COMPANY
INCOME STATEMENT
Dec-21
ELECTRIC OVEN MICROWAVE TOTAL
Rp 20,250,000,000 Rp 25,200,000,000 Rp 45,450,000,000

Rp 14,782,500,000 Rp 18,585,000,000 Rp 33,367,500,000

Rp 420,000,000 Rp 630,000,000 Rp 1,050,000,000
Rp 5,047,500,000 Rp 5,985,000,000 Rp 11,032,500,000

Rp 3,125,000,000 Rp 3,875,000,000 Rp 7,000,000,000

Rp 245,000,000 Rp 240,000,000 Rp 485,000,000
Rp 1,677,500,000 Rp 1,870,000,000 Rp 3,547,500,000

Rp 2,000,000,000
Rp 1,225,000,000
Rp 322,500,000

NATIONAL COMPANY
INCOME STATEMENT
Dec-21
FREEZER REFRIGERATOR TOTAL
Rp 20,250,000,000 Rp 25,200,000,000 Rp 45,450,000,000

Rp 18,562,500,000 Rp 23,625,000,000 Rp 42,187,500,000

Rp 1,687,500,000 Rp 1,575,000,000 Rp 3,262,500,000

Rp 1,277,500,000 Rp 1,482,500,000 Rp 2,760,000,000

Rp 502,500,000

Rp 322,500,000 - Rp 502,500,000
-Rp 180,000,000

ELECTRIC OVEN MICROWAVE

15000 20000
13500 21000
Rp 1,500 -Rp 1,000
Rp 70,000 Rp 45,000
Rp 105,000,000 -Rp 45,000,000
COST BEHAVIOUR
TERTINGGI TERENDAH SELISIH
JUMLAH BIAYA PEMELIHARAAN MEI OKTOBER
$ 4,650.00 $ 3,330.00 $ 1,320.00
JUMLAH JAM MESIN MEI OKTOBER
1,900 1,100 800

BIAYA VARIABEL = $ 1,320.00

800
BIAYA VARIABEL = $ 1.65

(B)
TERTINGGI TERENDAH
JUMLAH BIAYA $ 4,650.00 $ 3,330.00
BIAYA VARIABEL $ 3,135.00 $ 1,815.00
BIAYA TETAP $ 1,515.00 $ 1,515.00

(C)
PERSAMAAN BIAYA UNTUK JASA PENGGELAPAN WARNA KULIT SECARA MATEMATIS :
Y = $ 1.515 + 1,65X

(D)
Y = $ 1.515 + 1,65X
Y = $ 1.515 + 1,65(1.950)
Y= $ 4,732.50
BIAYA TETAP UNTUK BULAN MARET = $ 1,515.00
BIAYA VARIABEL DIPREDIKASI UNTUK BULAN MARET = $ 4,732.50 $ 1,515.00
$ 6,247.50