1 Machine setups $ 2,000 per setup

Level of setups 3 setup

Overhead cost 1
Machine setups * Level of setups $ 6,000

Material handling $ 2 per pound

Level of handling 900 pounds
Overhead cost 2
Material handling * Level of handling $ 1,800

Hazardous waste control $ 5 per pound

Level of hazardous waste 300 pounds
 Overhead cost 3
Hazardous waste control * Level of hazardous
waste $ 1,500

Quality control $ 75 per inspection

Level of quality control 3 inspecion
Overhead cost 4
Quality control * Level of quality control $ 225

Other overhead costs $ 10 per machine hour

Level of other overhead costs 50 machine hours

Overhead cost 5
Other overhead costs * Level of other overhead
costs $ 500

Total overhead costs

Overhead cost 1 + Overhead cost 2 + Overhead
cost 3 + Overhead cost 4 + Overhead cost 5 $ 10,025
Total plates 100 plates
Overhead cost per unit
Total overhead costs / Total plates $ 100.25

Unit Cost per Plates

Direct material $ 120.00
Direct labor $ 40.00
Manufacturing overhead $ 100.25
Total cost per plate $ 260.25

2 Changed of Activity cost pool : Machine Setup

budjeted overhead cost machine setup $ 375,000
Number of setup 125
Pool rate
Budjeted overhead cost / Number of setup $ 3,000 per setup

Changed of Activity cost pool : Number of Inspection

budjeted overhead cost quality control $ 75,000
Number of inspection 500
Pool rate
Budjeted overhead cost / Number of setup $ 150 per inspection

Calculated the overhead with changed data

Machine setups $ 3,000 per setup
Level of setups 3 setup
Overhead cost 1
Machine setups * Level of setups $ 9,000

Material handling $ 2 per pound

Level of handling 900 pounds
Overhead cost 2
Material handling * Level of handling $ 1,800

Hazardous waste control $ 5 per pound

Level of hazardous waste 300 pounds

Overhead cost 3
Hazardous waste control * Level of hazardous
waste $ 1,500

Quality control $ 150 per inspection

Level of quality control 3 inspecion
Overhead cost 4
Quality control * Level of quality control $ 450

Other overhead costs $ 10 per machine hour

Level of other overhead costs 50 machine hours

Overhead cost 5
Other overhead costs * Level of other overhead
costs $ 500

Total overhead costs

Overhead cost 1 + Overhead cost 2 + Overhead
cost 3 + Overhead cost 4 + Overhead cost 5 $ 13,250
Total plates 100 plates
Overhead cost per unit
Total overhead costs / Total plates $ 132.50

Unit Cost per Plates

Direct material $ 120.00
Direct labor $ 40.00
Manufacturing overhead $ 132.50
Total cost per plate $ 292.50
conclution : the changes in manufacturing overhead cost(budjet for machine setup and number
of inspection) cause total cost per plate increased from $260.25 to $292.50
Nama : Rastra Arif Pradana
NRP : 6010221041
Prodi : S2 Teknik Industri
1. Sistem ABC adalah proses dua tahap pembebanan biaya ke produk. Pada tahap pertama, mengumpulkan
cost pool yang ditetapkan. Pada tahap dua, cost driver diidentifikasi untuk setiap cost pool yang ditetapkan
sebelumnya. Kemudian biaya di setiap kumpulan dibebankan ke setiap lini produk secara proporsional dengan
jumlah pemicu biaya yang dikonsumsi oleh setiap lini produk.
2. Cost per event for each cost driver:
Soldering $ 942,000 ÷ $ 1,570,000 = 0.6 /solder joint
Shipments $ 860,000 ÷ $ 20,000 = 43 /shipment
Quality control $ 1,240,000 ÷ $ 77,500 = 16 /inspection
Purchase orders $ 950,400 ÷ $ 190,080 = 5 /order
Machine power $ 57,600 ÷ $ 192,000 = 0.3 /hour
Machine setups $ 750,000 ÷ $ 30,000 = 25 /setup

Direct costs : Royal Nova

Material $ 2,336,000 $ 4,576,000
Direct labor $ 168,000 $ 396,000
Machine hours $ 288,000 $ 3,168,000
Total Direct Cost $ 2,792,000 $ 8,140,000

Assigned Cost :
Soldering $ 231,000 $ 711,000
Shipments $ 163,400 $ 696,600
Quality control $ 340,800 $ 899,200
Purchase orders $ 549,900 $ 400,500
Machine power $ 4,800 $ 52,800
Machine setups $ 350,000 $ 400,000
Total Assigned Cost : $ 1,639,900 $ 3,160,100

Total Cost $ 4,431,900 $ 11,300,100

Calculations : Royal Nova

Material 4.000 x $ 584 22.000 x $ 208
Direct labor 4.000 x $ 42 22.000 x $ 18
Machine hours 4.000 x $ 72 22.000 x $ 144
Soldering 385.000 x $ 0.6 1.185.000 x $ 0.6
Shipments 3.800 x $ 43 16.200 x $ 43
Quality control 21.300 x $ 16 56.200 x $ 16
Purchase orders 109.980 x $ 5 80.100 x $ 5
Machine power 16.000 x $ 0.3 176.000 x $ 0.3
Machine setups 14.000 x $ 25 16.000 x $ 25

Profitability analysis : Royal Nova Total

Sales $ 4,560,000 $ 19,800,000 $ 24,360,000

Less: Cost of goods sold. $ 4,431,900 $ 11,300,100 $ 15,732,000
Gross margin $ 128,100 $ 8,499,900 $ 8,628,000
Units sold 4000 22000
Per-unit calculations:
Selling price $ 1,140,000 $ 900,000
Less: Cost of goods sold $ 1,107,980 $ 513,640
Contribution margin $ 32,020 $ 386,360
%Contribution margin 2.8% 42.9%
Nama : Rastra Arif Pradana
NRP : 6010221041
Prodi : S2 Teknik Industri