SOAL 1

Red Cloud Company manufactures a product with the following standard costs :

Direct Materials 3 kg at $ 4 per kg

Direct Labor 0.5 hours at $ 11.00 per hour
Factory Overhead $ 15 per direct labor hour (ratio variable to
fixed factory overhead is 2:1)

The following information pertains to December :

Budgeted fixed Factory Overhead for the month $ 80,.000
There were 4,000 units in process december 1(material ; 100 %,
Conversion 20 %)
60,000 kg of material were purchased at a unit cost $ 3.95
16,000 unit of product were started during December
50,000 kg of material were issued to production
Direct labor cost was $ 108,000 for 9,000 hours
There were 3,000 unit in process on December 31 (Material: 100
%, conversion 40 %)
Actual factory overhead $ 134,900

Required :
1. Computed equivalent unit for production cost
2. Compute the following variance and indicate whether are favorable or
unfavorable
a. Materials price and quantity variances
b. Labor rate and efficiency variances
c. Factory overhead Spending , idle capacity and Efficiency variances

SOAL 2
Pada Awal tahun operasinya, Hepworth Company telah menyusun biaya standar per unit
sebagai berikut :

Direct Materials ( 5 Kg @ $ 6,40 $ 32.00

Direct Labor 2 jam @ $ 18.00 $ 36.00
Fixed overhead 2 jam @ $ 8.00 $ 16.00
Variable overhead 2 jam @ $ 1.50 $ 3.00
Standard cost per unit $ 87.00

Hepworth menghitung tarif biaya overhead berdasarkan kapasitas normal 288,000 unit .
Hasil sebenarnya untuk tahun yang bersangkutan adalah :
a. Unit yang diproduksi 280,000 unit
b. Material yang dibeli 1,488,000 kg @ $ 6.60
c. Material yang digunakan 1,480,000 kg
d. Direct labor 580,000 jam @ 18.10
e. Fixed overhead $ 4,640,000
f. Variable overhead $ 872,000

Diminta :
1. Selisish harga dan kuantitas bahan
2. Selisih tarif dan selisih efisiensi tenaga kerja
3. Selish pengeluaran, kapasitas yang menganggur dan selisish efisiensi overhead

SOAL 3
ABC Company manufactures a product with the following standard costs :

Direct Materials 20 yard at $ 1.35 per yard $ 27

Direct Labor 4 hours at $ 9.00 per hour 36
Factory Overhead 4 direct labor hours at $ 7.50 per hour ratio
of variable to fixed factory overhead is 2 : 1 30
Total standard cost per unit output $ 93
Standard are based on normal capacity of 2,400 direct labor hours. The following
information pertains to December :

Unit produced in December 500

Direct Materials purchased 18,000 yards at $ 1.38 per yard $ 24,840
Direct materials used 9,500 yards
Direct labor 2,100 hours at $ 9,15 per hour $ 19,215
Actual factory overhead $ 16,650

Required :
1. Computed the variable factory overhead rate per direct labor hour and the total
factory overhead based a normal capacity
2. Compute the following variance and indicate whether are favorable or
unfavorable
a. Materials price and quantity variances
b. Labor rate and efficiency variances
c. Factory overhead controllable and volume variances