1 Jam TKL = 2500+5000

Rp 7,500.00
Tarif overhead
2.250.000/7500
Rp 300.00

Produk Total unit BOP/unit

AB 2500x300 5000 Rp 150.00
Rp 750,000.00
BC 5000x300 20000 Rp 75.00
Rp 1,500,000.00

2 Aktivitas Total biaya overhead konsumsi aktivitas Tarif aktivitas

Rekayasa Rp 150,000.00 Rp 15,000.00 Rp 10.00
Setup Rp 500,000.00 Rp 1,000.00 Rp 500.00
Perputaran mesin Rp 1,500,000.00 Rp 150,000.00 Rp 10.00
Pengemasan Rp 100,000.00 Rp 25,000.00 Rp 4.00

Produk AB
aktivitas tarif jumlah Biaya overhead total
Rekayasa Rp 10.00 Rp 6,000.00 Rp 60,000.00
Setup Rp 500.00 Rp 400.00 Rp 200,000.00
Perputaran mesin Rp 10.00 Rp 50,000.00 Rp 500,000.00
Pengemasan Rp 4.00 Rp 5,000.00 Rp 20,000.00
Rp 780,000.00

Produk BC
aktivitas tarif jumlah Biaya overhead total
Rekayasa Rp 10.00 Rp 9,000.00 Rp 90,000.00
Setup Rp 500.00 Rp 600.00 Rp 300,000.00
Perputaran mesin Rp 10.00 Rp 100,000.00 Rp 1,000,000.00
Pengemasan Rp 4.00 Rp 20,000.00 Rp 80,000.00
Rp 1,470,000.00

Biaya/unit konvensional
 AB BC
Prime cost Rp 15,000,000.00 Rp 30,000,000.00
B. Overhead Rp 750,000.00 Rp 1,500,000.00
Total biaya Rp 15,750,000.00 Rp 31,500,000.00
Unit diproduksi Rp 5,000.00 Rp 20,000.00
Biaya/unit Rp 3,150.00 Rp 1,575.00

AB BC
Prime cost Rp 15,000,000.00 Rp 30,000,000.00
B. Overhead Rp 780,000.00 Rp 1,470,000.00
Total biaya Rp 15,780,000.00 Rp 31,470,000.00
Unit diproduksi Rp 5,000.00 Rp 20,000.00
Biaya/unit Rp 3,156.00 Rp 1,573.50