tugas cost accounting - thopaz yulistio allambara 3-d absen 37

7/26/2019 Tugas Cost Accounting - Thopaz Yulistio Allambara 3-D Absen 37

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Thopaz Yulistio Allambara ( 3-D / 37 )

NPM : 1430001!"31

The Following Data Budget for 201

Direct Materials

Red OakRed Oak

Red Oak

Data Content of Each roduct !nit

Read Oak

"ranite

Direct Manufacturing #a$or

Data roduct

E%&ected 'ales in !nits

'elling rice

Target Ending (n)entor* in !nits

Beginning (n)entor* in !nits

Beginning (n)entor* in Dollars

Data Direct Materials

Beginning (n)entor*

Target Ending (n)entor*

#$h%&ul% 1 : '%%u%s *u&+%t

Casual

Delu%e

Total

#$h%&ul% , : Pro&u$tio *u&+%t (i its)

Budgeted unit sales +schedule 1,

-dd target ending .nished goods in)entor*

Total re/uired units

!nits of .nished goods to $e &roduced


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!nits of .nished goods to $e &roduced

#$h%&ul% 3A : Dir%$t Mat%rial sa+% *u&+%t i .uatit a& Dollars

h*sical !nit Budget

Direct aterials re/uired for Casual ta$les

Direct aterials re/uired for Delu%e ta$lesTotal /uantit* of direct aterials to $e used

Cost Budget

-)aila$le fro $eginning DM in)entor*

Red Oak

"ranite

To $e &urchased and used this &eriod

Red Oak

"ranite

Direct aterials to $e used this &eriod

#$h%&ul% 3* : Dir%$t Mat%rial Pur$has%s *u&+%t

h*sical !nits Budget

To $e used in &roduction +fro schedule -,

-dd target ending in)entor*

Total re/uireents

Deduct $eginning in)entor*

urchases to $e ade

Cost Budget

Red oak

"ranite

Direct aterials to $e &urchased this &eriod

#$h%&ul% 4 : Dir%$t Maua$turi+ abor 2osts *u&+%t

Casual

Delu%e

Total

uantit* of ta$les to $e &rouced

3u$er of ta$les to $e &roduced &er $atch

3u$er of $atches

'etu& tie &er $atch

Total setu&hours


3/20

'etu&hours &er ta$le

#$h%&ul% ":Maua$turi+ %rh%a& 2osts *u&+%t

Variable Costs :

'u&&lies

(ndirect anufacturing la$or

ower

Maintenance

Fixed Costs :

De&reciation

'u&er)ision

ower

Maintenance

Total

Total anufacturing o&erations o)erhead costs

#$h%&ul% A : it 2osts o &i+ 5iish%& 6oo&s %tor

Red oak

"ranite

Direct anufacturing la$or

Manufacturing o&erations o)erhead

Machine setu& o)erhead

Total

#$h%&ul% * : &i+ %tori%s *u&+%t

Direct aterials

Red oak

"ranite

Finished "oods

Casual

Delu%e

Total ending in)entor*

#$h%&ul% 7 : 2ost o 6oo&s #ol& *u&+%t


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Beginning .nished goods in)entor*5 6anuar* 15 2014

Direct aterials used

Direct anufacturing la$or

Manufacturing o)erhead

Cost of goods anufactured

Cost of goods a)aila$le for sale

Deduct ending .nished goods in)entor*5 Dece$er 15 2014

Cost of goods sold

#$h%&ul% 8 : Nomaua$turi+ 2osts *u&+%t

Business Function

roduct design

Marketing

Distri$ution

Total

#$h%&ul% ! : *u&+%t%& $om% #tat%m%t or #tlisti$ 5uritur%

For the *ear Ended5 Dece$er 15 2014

Re)enues

CO"'

"ross Margin

O&erating Costs7

roduct design costs

Marketing costs

Distri$ution costs

O&erating incoe


5/20

rice &er $oard and s/uare foot

8 9:008 10:00

8 20:00

Product

Casual Granite Table Deluxe Granite Table

12 Board Feet 12 Board Feet

; '/uare Feet < '/uare Feet

4 =ours ; =ours

Product

Casual Granite Table Deluxe Granite Table

>05000 105000

8 ;00 8 00

15000 >00

8


6/20

;05000 105000

Material

Red Oak "ranite

920000 Board Feet ;0000 '/uare Feet

120000 Board Feet


7/20

0:2 =ours 0: =ours

anufacturing O&erations O)erhead Costs Mac

8 15>005000:00

8 15;24

Fro 'chedule Total


8/20

- 8 1052 8 1250005000:00

;B

Aaria$le Costs Fi%ed Costs

8 150245000

8 254905000 8 1505000

8 252?;5000

8 459>05000 8 5?>05000

sch: 1

sch: 9

sch: < 8 150245000

sch: < 8 5


9/20

Total

8 ;4;5000

Total Re)enues

8 050005000

8


10/20

Total

Total

8 105205000:00

Total =ours =ourl* age Rate Total

240000 =ours 8 20:00 8 45000 =ours


11/20

hine 'etu& O)erhead Costs

8 ?05000:00

8 05000:00

8 295000:00

8 15;


12/20

8 ;4;5000

8 2


13/20


14/20


15/20

New Data

Manufacturing Overhead Costs

Direct Manufacturing #a$or=ours

Machine 'etu& O)erhead Costs 'etu& #a$or=uors

Data (Manufacturing Oeration Overhead Costs!

"ariable Cost

'u&&lies 8 >

(ndirect Manufacturing #a$or 8 >:;0

ower 8 9

Maintenance 8 4

De&reciation

'u&er)ision

ower

Maintenance

Data(Machine #etu Overhead Cost!

"ariable Cost

'u&&lies 8 2;

(ndirect Manufacturing #a$or 8 >;

ower 8 ;

De&reciation

'u&er)ision

ower

Data(Non$anufacturing Cost!

"ariable Cost

roduct Design

Marketing 8 254905000

Distri$ution 8 252


16/20


17/20


18/20


19/20

Manufacturing and #etu Caacit% in &')

Manufacturing Ca&acit* 00000 Direct Manufacturing #a$or=ours

'etu& Ca&acit* 1>000 'etu& #a$or=ours

*ixed Cost

8 150205000

8 ?05000

8 ;05000

8 405000

8 295000

*ixed Cost

8 150245000

8 1505000

8 15>?;5000

Cost Driver of *ixed Co$onent ofOverhead Costs


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tugas cost accounting - thopaz yulistio allambara 3-d absen 37

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