1 Bill Company = $ 304,000.00 / $ 16,000.

00
= $ 19.00

Ted Company = $ 220,000.00 / $ 400,000.00

= $ 0.55

2
Bill Company

Actual Overhead $ 305,000.00

Applied Overhead (19 x 15.990) $ 303,810.00
Underapplied Overhead $ 1,190.00

Ted Company

Actual Overhead $ 216,000.00

Applied Overhead (19 x 15.990) $ 217,250.00
Overapplied Overhead $ 1,250.00
a the expected overhead = $ 2,800,000.00
mechine hours $ 250,000.00
Overhead rate = $ 11.20 per hour

b overhead applied = $ 11.20 x $ 255,000.00

= $ 2,856,000.00

Overhead variance = $ 2,820,000.00 - $ 2,856,000.00

= $ 36,000.00

c ACCOUNT DEBIT CREDIT

Manufacturing Overhead $ 36,000.00
COGS $ 36,000.00

ALLOCATED
OVERHEAD
d ACCOUNT AMOUNT OVERHEAD
VARIENCE
VARIENCE

Work in process iventory $ 192,000.00 $ 36,000.00 $ 6,912.00

Finished good iventory $ 208,000.00 $ 36,000.00 $ 7,488.00
COGS $ 600,000.00 $ 36,000.00 $ 21,600.00
Total $ 1,000,000.00 $ 36,000.00
1 unit cost for model a = $ 58.13
unit cost for model b = $ 193.75
model A
direct material $ 150,000.00
direct labor $ 120,000.00
overhead assigned (130*1.500) $ 195,000.00
total cost $ 465,000.00

unit cost $ 58.13

(120.000+90.000+210.000+100.000/4.000)= $ 130.00

model B
direct material $ 200,000.00
direct labor $ 120,000.00
overhead assigned (130*3.500) $ 455,000.00
total cost $ 775,000.00
 unit cost $ 193.75

2 unit cost for model a = $ 66.25

unit cost for model b = $ 90,000.00
setup $ 400.00
ordering $ 10.00
maintance $ 10.00
power $ 20.00

model A
direct material $ 150,000.00
direct labor $ 120,000.00
overhead assigned :
setup $ 80,000.00
ordering $ 30,000.00
maintance $ 120,000.00
power $ 30,000.00

total cost $ 530,000.00

unit cost $ 66.25

model B
direct material $ 200,000.00
direct labor $ 120,000.00
overhead assigned :
setup $ 40,000.00
ordering $ 60,000.00
maintance $ 90,000.00
power $ 70,000.00

total cost $ 580,000.00

unit cost $ 145.00

3 Activity-based costing menghasilkan informasi biaya yang lebih akurat karena overhead incurrence serin
dengan banyak aktivitas yang berbeda daripada single volume-based activity driver
$ 120,000.00 $ 300.00
$ 90,000.00 $ 9,000.00
$ 210,000.00 $ 21,000.00
$ 100,000.00 $ 5,000.00

MODEL A MODEL B
$ 150,000.00 $ 200,000.00
$ 120,000.00 $ 120,000.00
$ 8,000.00 $ 4,000.00
$ 3,000.00 $ 1,000.00
$ 200.00 $ 100.00
$ 3,000.00 $ 6,000.00
$ 12,000.00 $ 9,000.00
$ 1,500.00 $ 3,500.00
arena overhead incurrence sering dikaitkan