kunci jawaban mentoring - spa – febui · kunci jawaban mentoring am @spafeui soal 1 key inputs...

Kunci Jawaban Mentoring

March 31

2014

Akuntansi Manajemen

Kunci Jawaban Mentoring AM

http://spa-feui.com @spafeui

Soal 1

Key inputs

January February

March

Beginning Inventory

0 300

300 Production

1000 800 1250

Goods Avail. For sale

1000 1100

1550 Units sold

700 800 1500

Ending Inventory

300 300

50

Budgeted fixed manufacturing cost per uit and budgeted total manufacturing cost per unit under absorption costing are (ind dollars)

January February

March

Budgeted Fixed Manuf. Costs 400000 400000

400000 Budgeted Production 1000 1000

1000

Budgeted Fixed Man. Cost/unit 400 400

400 Budgeted var. Manuf cost/unit 900 900 900 Budgeted total manuf. Cost /unit 1300 1300

1300

Variable Costing (in $)

January 2013

February 2013

March 2013

Revenues ($2500 x unit)

1750000 2000000 3750000 Variable Cost Beginning Inventory (Price x unit) 0 270000 270000 Var. Manuf. Cost (900 x unit) 900000 720000 1125000 COGAS 900000 990000 1395000 Deduct ending Inventory -270000 -270000 -45000 Variable COGS 630000 720000 1350000 Variable Operating Cost (600 x

700;800;) 420000 480000 900000 Total Variable Costs 1050000 1200000 2250000 Contribution Margin 700000 800000 1500000 Fixed Costs

Fixed Manufacturing Costs 400000 400000 400000 Fixed Operating Costs 140000 140000 140000 Total Fixed Costs 540000 540000 540000 Operating Income 160000 260000 960000

Absorption Costing (in $)

January 2013

February 2013

March 2013

Revenues ($2500 x unit)

1750000 2000000 3750000



COGS

Beginning Inventory (Price*Unit) 0 390000 390000 Variable Manuf. Costs 900000 720000 1125000 Allocated Fixed Manuf. Cost (400*U) 400000 320000 500000 COGAS 1300000 1430000 2015000 Deduct Ending Inventory (1300*U) -390000 -390000 -65000 Adjustment for Prod. Vol. Variance 0 80000 U -100000 F

COGS 910000 1120000 1850000 Gross Margin 840000 880000 1900000 Operating Costs Variable Operating costs 420000 480000 900000 Fixed operating costs 140000 140000 140000 Total operating costs 560000 620000 1040000 Operating income 280000 260000 860000

Soal 2

1. BEP Q = 180,000: 4.5 = 40,000 units

BEP Revenue = 40,000 x $ 15 = $ 600,000

2. OI (Loss) = 17,500 x (4.5) – 180,000 = ($ 101,250)

3. VC/Unit = 10.5 – 0.75 = $ 9.75

FC = 180,000 + 40,500 = 220,500

CMU = 15.00 – 9.75 = $ 5.25

a. BEP Q = $ 220,500 : $ 5.25 = 42,000 units

b. BEP Revenue = 42,000 x $ 15 = $ 630,000

Soal 3

1. LNRR Company

Revenue Budget

Units Sold Selling Price Total Revenues

2

January 280000 - 160000 = - 0

120000 =

February 260000 - 260000 = - 120000

0 = 0

March 860000 - 960000 = - 120000

-100000 = -100000

120000

120000

20000

The difference between absorption and variable costing is due solely to moving

fixed manufacturing costs into inventories as inventories increase (January) and

out of inventories as they decrease (March)

(Fixed Manuf.costs

in begin. Inventory)=

120000

(Absorption-costing operating income)-

(Variable

Costing OI)

(Fixed Manuf. Costs in

end. Inventory) -



Lorries 2,500

5,000,000

12,500,000,000

2.

LNRR Company

Production Budget in Units

Lorries

Budgeted Unit Sales 2,500

Ass: Target Ending FG Inventory 350

Total Requirements 2,850

Less: Beginning FG Inventory 300

Units to be produced 2,550

3a

LNRR Company

Direct Material Used Budget

DM Usage Steel Metalic Cube

Total

Production Unit Budget

Steel 2550x5 12,750

Metalic Cube 2550x7 17,850

To be used in production 12,750

17,850

Cost Budget

Available for Beginning Inventory

Steel 3100x295.000 914,500,000

Metalic Cube 1500x56.000 84,000,000

To be used from purchase this period

Steel (12750-3100)x310.000

2,991,500,000



Metalic Cube (17850-1500)x61.000

997,350,000

Total Cost of DM to be used 3,906,000,000

1,081,350,000

4,987,350,000

3b

LNRR Company

Purchase Budget

Steel Metalic Cube Total


Production Unit 12,750

17,850

Add Target Ending Inventory 2,600

2,900

Total Requirements 15,350

20,750

Deduct Beginning Inventory 3,100

1,500

Purchases to be made 12,250

19,250


Steel (12.250x310.000) 3,797,500,000

Metalic Cube(19.250x61.000) 1,174,250,000

Purchases 3,797,500,000

1,174,250,000

4,971,750,000

4

LNRR Company

Direct Labor Budget

Labor Category Output Units Produced

DML hrs/output unit

Total hours Wage Rate

Manufacturing Labor 2,550

6

15,300

180,000

5

LNRR Company



Manufacturing Overhead Costs Budget

Variable Manufacturing Overhead Rp 70000 x 15,300

1,071,000,000

Fixed Manufacturing Overhead 620,000,000

Total Manufacturing Overhead Costs

1,691,000,000

6a

LNRR Company

Unit Costs of Ending Finished Goods Inventory

Cost per Unit of Input

Input per Unit of Output

Total

Steel 310,000

5

1,550,000

Metalic Cube 61,000

7

427,000

Direct Manufacturing Labor 180,000

6

1,080,000

Manufacturing Overhead 110,523

6

663,137

Total 3,720,137

6b

LNRR Company

Ending Inventories Budget

Quantity Cost per Unit Total

Direct materials

Steel 2,600

310,000

806,000,000

Metalic Cube 2,900

61,000

176,900,000

982,900,000

Finished Goods

Braja 350

3,720,137

1,302,047,880

1,302,047,880

Total ending inventory 2,284,947,880



7

LNRR Company

Cost of Goods Sold Budget

From Schedule

Total

Beginning Finished Goods Inventory, Jan 1, 2011

Given 945,000,000

Direct Materials Used 3A 4,987,350,000

Direct Manufacturing Labor 4

2,754,000,000

Manufacturing Overhead 5

1,691,000,000

Cost of goods manufactured 9,432,350,000

Cost of goods available for sale 10,377,350,000

Deduct ending finished goods inventory, Dec 31, 2011

6B 1,302,047,880

Cost of goods sold 9,075,302,120

8

LNRR Company

Nonmanufacturing Costs Budget

Business Function Variable Costs Fixed Costs Total Costs

Marketing 104,400,000

340,000,000

444,400,000

9

LNRR Company

Budgeted Income Statement

For the Year Ending December 31, 2011

Revenues Schedule 1 12,500,000,000

Cost of Goods Sold Schedule 7 9,075,302,120

Gross Margin 3,424,697,880



Operating Costs

Marketing Costs Schedule 8 444,400,000

Operating Income 2,980,297,880

Soal 4



Soal 5



Soal 6

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