LEMBAR JAWABAN OVERHEAD COST

KOMPONEN
NO URAIAN BARANG
IIC (1+i)^t (1+r)
A BIAYA TETAP
Biaya Depresiasi
1 Gedung (sewa) 40,000,000.00 1.21 1.09
2 Kendaraan roda 2 10,000,000.00 2.59 1.09
3 a Kitchen Equipment
1) Steam Boiling pan 30,000,000.00 4.18 1.09
2) Frying pan 10,000,000.00 4.18 1.09
3) Kompor gas 10,000,000.00 2.59 1.09
4) Oven 5,000,000.00 2.59 1.09
5) Chiller 5,000,000.00 2.59 1.09
6) Freezer 10,000,000.00 2.59 1.09
7) Timbangan Electric 6,000,000.00 2.59 1.09
8) Adjustable pan rack 9,000,000.00 2.59 1.09
9) Blender 2,500,000.00 1.33 1.09
b Kitchen Utensil
1) Peralatan makan 5,000,000.00 1.33 1.09
2) Barang Kelontong 5,000,000.00 1.33 1.09
4 Komputer 5,000,000.00 1.61 1.09
JUMLAH BIAYA TETAP

B BIAYA VARIABEL
5 Barang Habis Pakai
a Barang kemas dan saji 5,000,000.00
b Barang Kebersihan 5,000,000.00
c ATK & Barang cetakan 20,000,000.00
d Biaya Listrik 3,000,000.00
e Biaya Air 3,000,000.00
f Biaya Bahan Bakar 2,000,000.00
g Biaya telpon 1,000,000.00
JUMLAH BIAYA VARIABEL
Tarif Overhead Setahun
Taksiran Jumlah Satuan Produk
Makan (Makan sehari)
Tarif Overhead Full Costing

Tarif Overhead Variabel Costing

ONEN
AFC (Rupiah)

26,378,000.00
2,827,179.28

9,106,401.01
3,035,467.00
2,827,179.28
1,413,589.64
1,413,589.64
2,827,179.28
1,696,307.57
2,544,461.35
1,208,991.67

2,417,983.33
2,417,983.33
1,755,455.90
61,869,768.29

5,000,000.00
5,000,000.00
20,000,000.00
3,000,000.00
3,000,000.00
2,000,000.00
1,000,000.00
39,000,000.00
100,869,768.29

29,200.00
3,454.44

1,335.62