RESPONSI ANBI MANAGERIAL ACCOUNTING

Transkripsi

1 RESPONSI ANBI MANAGERIAL ACCOUNTING

2 1. Following is a list of various costs incurred in producing toy robotic helicopters. With respect to the production and sale of these toy helicopters, classify each cost as either variable, fixed, or mixed. 1 A. Oil used in manufacturing equipment B. Hourly wages of inspectors C. Electricity costs, $0.20 per kilowatt-hour D. Property insurance premiums, $1,500 per month plus $0.006 for each dollar of property over $2,000,000 E. Janitorial costs, $4,000 per month F. Pension cost, $0.80 per employee hour on the job G. Computer chip (purchased from a vendor H. Hourly wages of machine operators I. Straight-line depreciation on the production equipment

3 2. The administrators of Crawford County s Memorial Hospital are interested in identifying the various costs and expenses that are incurred in producing a patient s X-ray. A list of such costs and expenses is presented below. The administrators want these costs and expenses classified as: (a) direct materials, (b) direct labor, or (c) service overhead Salaries for the X-ray machine technicians. 2. Wages for the hospital janitorial personnel. 3. Film costs for the X-ray machines. 4. Property taxes on the hospital building. 5. Salary of the X-ray technicians supervisor. 6. Electricity costs for the X-ray department. 7. Maintenance and repairs on the X-ray machines. 8. X-ray department supplies. 9. Depreciation on the X-ray department equipment. 10. Depreciation on the hospital building.

4 3. PT ABC Memproduksi Sandal yang dijual dalam bentuk Grosir. Satu Pak berisikan 20 pasang sandal (Satu Unit Produksi = 20 Sandal). Sandal Type MTMA ini diproduksi melalui 3 tahap dengan perincian sebagai berikut, yaitu: Cutting -Satu Pasang Sandal membutuhkan 250cm2 Gabus -Gabus Dijual dengan Harga Rp 2000,-/m2 -Pemotongan 20 Pasang Sandal membutuhkan 6 jam dan satu pekerja (Pekerja Digaji Rp 1875,- /Jam) Ornamenting -Satu Pasang Sandal membutuhkan 1 Set Stiker -Stiker Dijual dengan Harga Rp 50,-/set -Penempelan 20 Pasang Sandal membutuhkan 6 jam dan satu pekerja (Pekerja Digaji Rp 1875,- /Jam) Assemblying -Satu Pasang Sandal membutuhkan 1 Set Strap Sandal -Strap Sandal Dijual dengan Harga Rp 150,-/set -Assembly 20 Sandal membutuhkan 6 jam dan satu pekerja (Pekerja Digaji Rp 1875,-/Jam) 3

5 3 Dalam satu bulan, ada 20 Hari Kerja Setiap Hari Kerja memiliki 6 Jam Kerja Diketahui Biaya Listrik dan Air dari PT ABC adalah Rp ,- per bulan BUATLAH: -Material Requisition Sheet -Time Ticket -Predetermined Overhead Rate -Job Cost Sheet

6 PEMBAHASAN

7 Variable = hourly wages (B), pension cost (F), hourly wages of machine operators (H), oil used (A) Fixed = electricity (C), janitorial (E), computer chip (G), SL depreciation (I) Mixed = property insurance (D) 1

8 2 Direct materials = 3, 8 Direct labors = 1 Overhead = 1,4,5,6,7,9,10

9 3 Material Requistion Form Materials Requistion Number Job Number to be Charged Department 801 A1 Cutting Date : 11/23/2017 Description Quantity Unit Cost Total Cost Gabus 0,5 Rp2.000 Rp1.000 Supervisor Rp1.000

10 Material Requistion Form Materials Requistion Number Job Number to be Charged Department 802 A1 Assembly ing Date : 11/23/2017 Description Quantity Unit Cost Total Cost Strap Sandal 20 Rp150 Rp3.000 Supervisor Rp3.000

11 Material Requistion Form Materials Requistion Number Job Number to be Charged Department 803 A1 Ornamenti ng Date : 11/23/2017 Description Quantity Unit Cost Total Cost Stiker 20 Rp50 Rp1.000 Rp1.000 Supervisor

12 PT ABC Time Ticket No. TT1 Date : 11/23/2017 Employee Pekerja 1 Supervisor Hours Starting Time Ending Time Hourly Rate Amount Job No. Completed Rp Rp A1 Totals 6 Rp Rp PT ABC Time Ticket No. TT2 Date : 11/24/2017 Employee Pekerja 2 Supervisor Hours Starting Time Ending Time Hourly Rate Amount Job No. Completed Rp Rp A1 Totals 6 Rp Rp PT ABC Time Ticket No. TT 3 Date : 11/25/2017 Employee Pekerja 3 Supervisor Hours Starting Time Ending Time Hourly Rate Amount Job No. Completed Rp Rp A1 Totals 6 Rp Rp

13 Listrik dan Air Total Manufacturing Overhead Rp Total direct labor hours 18 POHR Rp5.461,1

14 Job Number A1 Job Cost Sheet Date Initiated Date Completed Units C 20 Direct Materials Direct Labor Manufacturing Overhead Req. No Amount Ticket Hours Amount Hours Rate Amount 801 Rp TT1 6 Rp Rp Rp Rp TT2 6 Rp Rp TT3 6 Rp Rp Rp Rp Cost Summary Direct Materials Rp5.000 Direct Labor Rp Manufacturing Overhead Rp Total Product Cost Rp Unit Product Cost Rp 6.852,50