[Inez dan Yuli]

JAWABAN SOAL YANG DIKERJAKAN

Pertemuan 4
SOAL 2

ACTUAL STANDAR

Actual Purchase Quantity = 70.000 kg Standard Fixed OH rate = Rp. 2.000

Actual Quantity Used = 50.000 kg Standard Price = Rp. 7.000

Actual Rate = Rp. 3.000/jam Standard Rate = Rp. 5.000

Actual Price = Rp. 9.000 Standard Variable OH rate = Rp. 2.500

Actual DLH or actual hours = 20.000 jam

Actual Variable OH = Rp. 40.000.000

Actual Fixed OH = Rp 15.000.000

1. Materials Price Variance

= (Actual Price – Standard Price) x Actual Purchase Quantity
= (Rp9.000 – Rp7.000) x 70.000 kg = Rp 140.000.000,- Unfavourable

Materials Quantity/Usage Variance

= (Actual Used Quantity – Standard Quantity) x Standard Price
= {50.000 kg – (10.000 unit x 7kg)} x Rp7.000 = Rp 140.000.000,- Favourable

2. Labor Rate Variance

= (Actual Rate – Standard Rate) x Actual Direct Labor Hours
= (Rp 3.000 – Rp 5.000) x 20.000 jam = Rp 40.000.000,- Favourable

Labor Efficiency Variance

= (Actual Direct Labor Hours – Standard Direct Labor Hours) x Standard Rate
= {20.000 jam – (10.000 unit x 0,50 jam)} x Rp 5.000 = Rp 75.000.000,- Unfavourable

3. Variable Overhead Spending Variance

= {Actual Variable Overhead – (Standard Variable Overhead Rate x Actual Hours)}
= {Rp 40.000.000 – (Rp2.500 x 20.000 jam)} = Rp 10.000.000,- Favourable
 [Inez dan Yuli]

Variable Overhead Efficiency Variance

= (Actual Hours – Standard Hours) x Standard Variable Overhead Rate
= {20.000 jam – (10.000 unit x 0,40 jam)} x Rp 2.500 = Rp 40.000.000,- Unfavourable

4. Fixed Overhead Spending Variance

= {Actual Fixed Overhead – (Standard Fixed Overhead Rate x Normal Hours)}
= {Rp 15.000.000 – (Rp 2.000 x *12.500 jam)} = Rp 10.000.000,- Favourable

Fixed Overhead Volume Variance

= (Normal Hours – Standard Hours) x Standard Fixed Overhead Rate
= {*12.500 jam–(10.000 unit x 0,50 jam)}x Rp 2.000 = Rp 15.000.000,- Unfavourable

*( 25.000 unit x 0,50 DLH) = 12.500 jam

5. DM Variances
MPV
Material (P.standard x Q.actual)* Rp 490.000.000
MPV Rp 140.000.000
A/P (P.actual x Q.actual)** Rp 630.000.000
*Rp.7.000 x 70.000
**Rp.9.000 x 70.000

MUV
WIP (Q.standard x P.standard)* Rp 490.000.000
MUV Rp 140.000.000
Material (Q.actual x P.standard)** Rp 350.000.000
*(10.000 unit x 7 kg) x Rp7.000
**50.000 kg x Rp7.000

DL Variance
WIP (R.standard x DLH.Standard)* Rp 25.000.000
LEV Rp 75.000.000
LRV Rp 40.000.000
Accrued Payroll (R.actual x DLH.actual)** Rp 60.000.000
*Rp5.000 x (10.000 unit x 0,50 jam)
**Rp3.000 x 20.000
 [Inez dan Yuli]

Overhead
Actual (OH actual fixed + OH actual variable)
FOH-Control Rp 55.000.000
Various Credit Rp 55.000.000
*Rp15.000.000 + Rp40.000.000

Applied {kapasitas standard x (tarif fixed + tarif variable)}

WIP Rp 20.000.000
FOH-Control Rp 20.000.000
*10.000 x [(0,50 x 2.000) + (0,40 x 2.500)]