SOAL 1

Pinkpunk Company menyajikan ramalan income di masa depan sebagai berikut:

TOTAL UNIT

Sales $ 1.020.000 $ 12

Variable cost total $ 765.000 $9

Contribustion Margin $ 255.000 $3

Fix Cost Total $ 190.200

EBIT $ 64.800

Diminta :
a) Break Even Point in unit
b) How many units must be sold to earn a profit of $120.000
c) Compute the contribution margin ratio
d) Using the ratio, compute the additional profit that pinkpunk company sould earn if
sales were $80.000 more than expected.
e) For the projected level of sales, compute the margin of safety in units.
SOAL 2

STANDARD COST CARD

Product :Pink Hammer
Unit Quantity : 100
Standard Price :
Material : $10 per Pound
Labor : $ 15 per Hour
Overhead : $ 5 per unit

Actual Cost Data :

Material : 110 Pounds at $11 per pound
Labor : 160 hours at $16 per hours
Overhead : $550

Diminta:

1. Calculate the direct materials price variance

2. Calculate the direct materials quantity variance
3. Calculate the direct labor rate variance
4. Calculate the direct labor efficieny variance
5. Calculate the total overhead variance

SOAL 3
Perusahaan Bowling menganggarkan jumlah berikut:
Biaya produksi variabel:
Material Langsung 3 Pon @ $0,60 per pon
Tenaga Kerja Langsung 0,5 jam @ $16,00 per jam
VOH 0,5 jam @ $2,20
FOH:
Penanganan Material @ $6.200
Depresiasi @ $2.600
Diperlukan:
Siapkan anggaran fleksibel untuk 2.500 unit, 3.000 unit, dan 3.500 unit

SOAL 4
Rath Company menunjukkan informasi berikut untuk tahun ini:
Tarif overhead variabel standar (SVOR) per jam tenaga kerja langsung 3,75
Jam standar (SH) diperbolehkan per unit 4
Produksi aktual dalam satuan 15,000
Biaya overhead variabel aktual jam 222,816
tenaga kerja langsung aktual 57,200
Diperlukan:
1. Hitung jam kerja langsung standar untuk produksi aktual.
2. Hitung overhead variabel yang diterapkan.
3. Hitung varians overhead variabel total.