MOJAKOE SPA FEB MOdul JAwaban KOEliah. Akuntansi Biaya. Official Partners: UAS Semester Ganjil 2014/2015

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1 MOJAKOE MOdul JAwaban KOEliah Akuntansi Biaya UAS Semester Ganjil SPA FEB UI Dilarang memperbanyak MOJAKOE ini tanpa seijin SPA FEB UI. Official partners: Official Partners: Official Media media Partner: partner:

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7 JAWABAN UAS AB 2014/2015 PROBLEM 1 Part A Physical Unit 15% 40% 100% WIP Unit started during period Completed Normal Spoilage Abnormal Spoilage Ending Inventory % 20% 40% 50% 70% 100% units ending WIP (70%) units completed (100%) units begining WIP (80%) Part B a. Spesific job material Cash/ AR

8 WIP control b. Common job material Cash/ AR MOH control Common job immaterial Cash/ AR Scrap revenue c. Return to the storeroom Material control MOH control When the scrap is sold Cash/ AR Material control PROBLEM % sliced Slicing dept FG - sliced ton 28%crushed Crushing dept FG- crushed Pineapples Joint cost = % juice juicing dept FG- juiced 10% by-product feed dept Animal feed a. Weight sliced = 35% x = Weight crushed = 28% x = Weight juice = 25.23% x = 75,701 Animal feed = 10% x =

9 *Weight juice X+7%X=27% X = good unit X = (27%: 1,07) = 25.23% Sliced pineapple Crushed pineapple Pineapple juice total Final sales value 756,000, ,400, ,523, ,582,923,364 Deduct separable cost 60,500, ,500,000 42,000, ,000,000 NRV at split off 695,500, ,900, ,523,364 1,342,923,364 Weighted 52% 31% 17% 100% joint cost allocated 382,728, %( (30.000X1200)) 229,416, ,855, ,000,000 Revenue COGS Joint cost Separable cost Production cost COGS 756,000, ,400, ,523,364 1,582,923, ,728, ,416, ,855, ,000, ,500, ,500,000 42,000, ,000, ,228, ,916, ,855, ,000, (443,228,094.24) (366,916,739.74) (168,855,166.02) (979,000,000.00) Profit 312,771, ,483, ,668, ,923, Profit margin 41.37% 33.82% 38.04% 38.15% PROBLEM 3 PART A a. EOQ = b. Number of order per year = 8

10 c. Reorder point = Lead time x number of unit sold = 7 days x /365 days = 191,78 = 192 unit d. Safety stock = (12 days 7 days) x /365 = 136,98 = 137 e. New reorder point = PART B Backflush costing for three trigger point: a. Record DM purchase Material Inventory Control AP Control b. Record CC Incured CC Control Various Account c. Record cost of Good Finished Unit Completed FG Control DM Control (20.000x26) DM allocated (20.000x19) d. COGS (20000 x (26+19)) FG Control e. CC allocated COGS CC control

11 PROBLEM 4 1. Allocation the support departments costs to the main department using the direct method Support Departments Human Information Resources System Cost Incurred $ $ Alloc. of HR costs $ (42/70, 28/70) ( ) Alloc. of Info Syst. costs (1.920/3.520, 1.600/3.520) $ 0 $ ( ) $ 0 $ 0 Main Departments Total Corporate Consumer $ $ $ $ $ $ $ $ 0 $ $ $ Rank of percentage of service rendered to other support departments. Step 1: HR provides 23,077% of its service to information system: 21/( ) = 21/91 = 23,077% This 23,077% of $ HR department costs is $ Step 2: Information system provides 8,333% of its service to HR: 320/( ) = 320/3.840 = 8,333% This 8,333% of $ Information system department costs is $ Allocation the support departments costs to the main department using the step-down method 10

12 Support Departments Main Departments Human Information Total Corporate Consumer Resources System Cost Incurred $ $ $ $ $ Alloc. of HR costs (21/91, 42/91, 28/91) $( ) $ $ $ $ Alloc. of Info Syst. costs (1.920/3.520, 1.600/3.520) $ - $( ) $ $ $ - $ - $ - $ $ $ An alternative ranking is based on the dollar amount of services rendered to other support departments. Using numbers from requirement, this approach would use the following sequence: Step 1: Allocate Information System first ($ provided to HR) Step 2: Allocate HR second ($ provided to Information System) PROBLEM 5 1. MOH allocated to: a) Scientific = unit produced per year of scientific x total MOH unit product per year of two products = x ( ) = x ( ) = $ ,59259 Total cost = $ , prime cost = $ , = $ ,59259 Total cost/unit = $ ,59259 / = $ 6,53981 = $ 6,54 11

13 b) Business = unit produced per year of business x total MOH unit product per year of two products = x ( ) = x ( ) = $ , 4074 Total cost = $ , prime cost = $ , = $ ,4074 Total cost/unit = $ ,4074 / = $ 6,53981 = $ 6,54 2a. DEPARTMENT 1 MOH allocated to scientist = scientific machine hours dept 1 x MOH dept 1 Total machine hours dept 1 = x = ,94 = MOH allocated to business = business machine hours dept 1 x MOH dept 1 Total machine hours dept 1 = x = DEPARTMENT 2 MOH allocated to scientist = scientific DLH dept 2 x MOH dept 2 Total DLH dept 2 = x = ,86301 = MOH allocated to business = business DLH dept 2 x MOH dept 2 Total DLH dept 2 = x =

14 Cost for scientific Total MOH Scientific = = Total cost = prime cost = = Total cost/unit = / = 5,868 = 5,87 Cost for business Total MOH Scientific = = Total cost = prime cost = = Total cost/unit = / = 6,593 = 6,59 2b. DEPARTMENT 1 MOH allocated to scientist = scientific DLH dept 1 x MOH dept 1 Total DLH dept 1 = x = MOH allocated to business = business DLH dept 1 x MOH dept 1 Total DLH hours dept 1 = x = DEPARTMENT 2 MOH allocated to scientist = scientific MH dept 2 x MOH dept 2 Total MH dept 2 13

15 = x = MOH allocated to business = business MH dept 2 x MOH dept 2 Total MH dept 2 = x = Cost for scientific Total MOH Scientific = = Total cost = prime cost = = Total cost/unit = / = 11,06 Cost for business Total MOH Scientific = = Total cost = prime cost = = Total cost/unit = / = 6, Scientific : Setup cost machine hours = scientific MH x total setup cost Total MH = x ( ) = x

16 = Inspection cost inspection hours = scientific IH x Total IC Total IH = X ( ) = Power production cost = scientific PR x total power Total PR = 40 x ( ) = Maintenance maintenance hours = scientific MH x Total maintenance Total MH = 800 x = Total MOH scientific = = Total cost = = Total cost/unit = / = 10,5069 Business Set up cost machine hours = Business MH x Total Setup cost Total MH = X = ,09 Inspection cost inspection hours = Business IH x total IC Total IH = X = Power Production runs = Business PR x Total Power 15

17 Total PR = 60 x = Maintenance maintenance hour = Business MH x Total maintenance Total MH = x = Total MOH business = = Total cost (MOH + prime cost) = = Total cost / unit = / = 6,22 16

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