Nama : Puspita Diana Sari

NIM : 142220097 Tugas Akuntansi Biaya

Kelas : EA-E

3-20 a. variable cost

b. committed fixed cost
c. discretionary fixed cost
d. discretionary fixed cost
e. discretionary fixed cost
f. variable cost
g. variable cost
h. discretionary fixed cost
i. discretionary fixed cost
j. committed fixed cost

3-21 (1)
Scatter Graph
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Pesanan yang diterima

Ya, hubungan dari data diatas cukup linear

3-21 (2) The High-Low Method

Variable rate = (High cost - Low cost)/(High output - Low output)
= (27.000 - 15.000) / (1.700 - 700) = 12
Fixed cost = Total cost for high point - (Variable rate x High output)
= 27.000 - ( 12 x 1.700 ) = 6.600
Predicted cost for 1.475 receiving orders:
Receiving Cost = Fixed cost + (Variable rate x Receiving orders)
= 6.600 + ( 12 x 1.475) = 24.300

3-21 (3) Predicted cost for 4.650 receiving orders (for the quarter):
Receiving Cost for the Quarter = (3 x Fixed cost) + (Variable rate x Receiving orders)
= ( 3 x 6.600) + (12 x 4.650) = 75.600

Predicted cost for 18.000 receiving orders (for the year):

Receiving Cost for The Year = (12 X Fixed cost) + (Variable rate x Receiving orders)
= (12 x 6.600) + (12 x 18.000) = 295.200

Akuntansi Biaya
Nama : Puspita Diana Sari
NIM : 142220097 Tugas Akuntansi Biaya
Kelas : EA-E

3-21 (4) The Method of Least Squares

Fixed cost = 3.212
Variable cost = 15,15

Predicted cost for 1.475 receiving orders:

Receiving Cost = Fixed cost + (Variable rate x Receiving orders)
= 3.212 + (15,15 x 1.475) = 25.558,25

Predicted cost for 4.650 receiving orders (for the quarter):

Receiving Cost for the Quarter = (3 x Fixed cost) + (Variable rate x Receiving orders)
= (3 x 3.212) + (15,15 x 4.650) = 80.083,50

Predicted cost for 18.000 receiving orders (for the quarter):

Receiving Cost for the Year = (12 x Fixed cost) + (Variable rate x Receiving orders)
= (12 x 3.212) + (15,15 x 18.000) = 311.244

Akuntansi Biaya