UNIVERSITAS TEKNOLOGI NUSANTARA

FAKULTAS EKONOMI
TERAKRIDITASI BAN-PT
Program Studi : Manajemen
Jl. Raya Pemda Pangkalan III No, 66 Keradenan Pasir Jambu
Sukaraja Phone (0251) 7502137 Kode Pos 16710 Bogor – JAWA BARAT

Program Studi: Manajemen MK/Semester : Akutansi Biaya/ 2 (dua)

Nama : Arman Setiadi Dosen : Agus Setyawan., SE., M.Ak
NIM : 02111110007 Hari/Tanggal : Sabtu 19 Maret 2022

JAWABAN TUGAS 19 MARET 2022

SOAL 1 Dr Payroll 20.000.000

Cr.Accrued Payroll 19.000.000
Dr.Accured Payroll 19.000.000
Cr.Cash 19.000.000
Dr.Work in procces 10.000.000
Dr.Factory Overhead control 5.000.000
Dr Selling and marketing expense 2.500.000
Dr.General and Administration expense 2.500.000
Cr .Payroll 20.000.000

SOAL 2
a PT MUMU

For The Period Ended Januari,31,2011

Direct material,bginning . . . . . . 10.000.000
Net Purchase :
Purchase 18.000.000
Purchase discount -360.000
Net Purchase : 17.640.000
Cost of goods available for used 27.640.000
Direct material,ending -6.875.000
-6.875.000
Direct material used 20.765.000
Direct Labor 39.235.000
Manufacturing overhead applied 41.679.000
Estimated total manufacturing cost 101.679.000
Work in proces, bgininng 25.700.000
Work in proces, ending -12.379.000
Estimated cost of goods manufactured 115.000.000
Finish goods,bgininng 30.000.000
Finish goods,ending -18.041.000
Estimated cost of goods sold 126.959.000
Manufacturing overhead : -5.709.000
Indirect labor 12.670.000 121.250.000
Indirect material used 10.800.000
Depreciation expense-machine 5.000.000
Insurance expense-factory 4.000.000
Other manufacturing overhead 2.000.000
Utilities expense 1.500.000
Total manufacturing overhead
Manufacturing overhead applied 35.970.000
Overapplied faktory overhead 41.679.000
{5709000}

b Period cost :
Selling salaries expense 8.750.000
General and administrative salaries expense 6.500.000
Commission expense 5.505.000
Depreciation expense- machine 1.500.000
Utilities expense 1.025.000
total period cost 23.280.000

SOAL 3
a & b Metode Aljabar :
Persamaan Aljabar :
0= 18.000 - Alpha + 0,1 Beta + 0,1 Gamma
0= 29.160 + 0,2 Alpha - Beta + 0,1 Gamma
0= 45.000 + 0,2 Alpha - Gamma
Dari persamaan di atas diperoleh Alpha = 27.000, Beta = 39.600 dan Gamma = 50.400

Producttion Departement Service Departement

Description
Xenia Yahoo Alpha Beta Gamma
FOH
185.000 82.500 18.000 29.160 45.000
before
Allocation :
Alpha 6.750 =
9.400 = 35% x 25% x -27.000 5.400 = 20% 5.400 = 20%
27.000 27.000 x 27.000 x 27.000
Beta 15.840 = 3.960 =
19.000 = 50% 40% x 10% x -39.600 -
x 39.600 39.600 39.600
Gamma 22.680 = 5.040 = 50.400 =
17.640 = 35% 45% x 10% x 10% x -50.400
x 50.400 50.400 50.400 50.400
FOH after
231.890 127.770 0 0 0
allocation
Normal
1.000 1.500
Capacity
FOH rate 231,89 85,18
FOH fixed
139,13 51,11
rate ( 3/5)
FOH
92,76 34.07
variable
 UNIVERSITAS TEKNOLOGI NUSANTARA
FAKULTAS EKONOMI
TERAKRIDITASI BAN-PT
Program Studi : Manajemen
Jl. Raya Pemda Pangkalan III No, 66 Keradenan Pasir Jambu
Maaf pak baru sempat ngumpulin tugas yg ini karena kerjanya pulang malem terus pak, sekalilagi saya mohon maaf ya pak.
JAWABAN TUGAS PERTEMUAN KE 5 12 MARET 2022

SOAL 1
a & b. PT. MUMU
COGM and COGS Statement
For The Period Ended December 31 2011

Direct material,bginning 4.000.000

Net purchase 87.000.000
Direct material avaliable for used 91.000.000
Direct material ending -9.000.000
Direct material used 82.000.000
Direct labor 18.000.000
Manufacturing overhead :
Deprecation expense - factory 14.000.000
Other manufacturing overhead 12.000.000
Insurance expense - factory 10.000.000
Indirect labor 8.000.000
Indirect material 6.000.000
Total manufacturing overhead 50.000.000
Total manufacturing cost 150.000.000
Work in process, bginning 70.000.000
Work in process, ending -36.000.000
Cost of goods manufactured 184.000.000
Finish goods, bginning 18.500.000
Finish goods,ending -12.500.000
Cost of goods sold 190.000.000

c. PT. MUMU
Income Statement
For The Period Ended December 31 2011

Sales 240.000.000
Cost of goods sold -190.000.000
Gross profit 50.000.000
Selling and administrative expense -40.000.000
Income for operation 10.000.000
Incom tax expense -500.000
Income before tax 9.500.000

SOAL 2
a. Kuantitas pemesanan yang paling ekonomis = √2x960.000 x 4.000.000
3.750 x 2%
= 320.000
b. Persediaan penyanggah = ( 3.600 - 3.200 ) x 6 = 2.400
c. Titik pemesanan kembali = ( 32.00 x 6 ) + 21.400 = 21.600
d. Persediaan rata-rata = ( 320.000 / 2) + 2.400 = 162.400
e. Persediaan maksimum normal = 320.000 + 2.400 = 322.400
f. persediaan maksimum absolut = 322.400 + (( 3.200 - 2.400 ) x 6 ) = 327.200
g. Frekuensi pemesanan = 960.000 / 320.000 = 3
h. Waktu yang dibutuhkan untu 1x pemesanan = 300 / 3 = 100 hari
i. Biaya pemesanan setahun = 3 x 4.000.000 = 12.000.000
j. Biaya penyimpanan setahun = 320.000 / 2 x 3.750 x 2% = 12.000.000