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    Tamara Aulia Rizki - Tugas Minggu Ke-6 - AM-S1 Akuntansi

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    tamara
    The document discusses problems related to accounting concepts like absorption costing, variable costing, and segmented income statements. It provides examples of income statements using both absorption and variable costing methods and reconciles the differences between net incomes. It also discusses allocating common fixed expenses between segments and calculating break-even points for total company and individual segments.

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    Tamara Aulia Rizki - Tugas Minggu Ke-6 - AM-S1 Akuntansi

    Uploaded by

    tamara
    7 views4 pages
    The document discusses problems related to accounting concepts like absorption costing, variable costing, and segmented income statements. It provides examples of income statements using both absorption and variable costing methods and reconciles the differences between net incomes. It also discusses allocating common fixed expenses between segments and calculating break-even points for total company and individual segments.

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    Tamara Aulia Rizki_Tugas Minggu ke-6_AM-S1 Akuntansi

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    The document discusses problems related to accounting concepts like absorption costing, variable costing, and segmented income statements. It provides examples of income statements using both absorption and variable costing methods and reconciles the differences between net incomes. It also discusses allocating common fixed expenses between segments and calculating break-even points for total company and individual segments.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    7 views4 pages

    Tamara Aulia Rizki - Tugas Minggu Ke-6 - AM-S1 Akuntansi

    Uploaded by

    tamara
    The document discusses problems related to accounting concepts like absorption costing, variable costing, and segmented income statements. It provides examples of income statements using both absorption and variable costing methods and reconciles the differences between net incomes. It also discusses allocating common fixed expenses between segments and calculating break-even points for total company and individual segments.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    Nama : Tamara Aulia Rizki

    Nim : 12030118130201

    Problem 7-23
    1.
    a. Under absorption costing
    Unit product costs:

    Direct materials $ 3,5


    Direct Labor $ 12,00
    Variable Manufacturing Overhead $ 1,00
    Fixed Manufacturinf overhead ($30.000 : 30.000) $ 10,00
    Absorption costing unit product cost $ 26,50

    b. The absorption costing income statement follow:

    Tami's creations Inc


    Income statement
    For the Quarter Ended March 31
    Sales (28,000 unit x $40) $1.120.000
    Cost of goods sold (28,000 x $26,5) $ 742.000
    Gross margin $ 378.000
    Selling and administrative expenses
    Variable selling and administrative $ 168.000
    Fixed selling and administrative $ 200.000 $ 368.000
    Net income operations: $ 10.000

    c. The reconciliation of the variable and absorption costing net operating income
    follows
    $ -
    Variable costing loss operating income 10.000
    add fixed manufacturing overhead costs
    deferred
    in inventory under absorption costing
    $
    (2,000 unit x $10) 20.000
    $
    Absorption costing net operating income 10.000

    2. Pertanyaannya benar, mengapa demikian? Karena dengan menggunakan


    absorption costing Tami;s Creations Inc terlihat bahwa operating incomenya
    sebesar $10.000 dibandingkan dengan Variable Costing Tami’s Creations Inc
    mendapatkan loss operating income $10.000
    3.

    Maret April
    Units in beginning inventory 0 2.000
    Units produced during the month 30.000 30.000
    Units sold during the month 28.000 32.000
    Units in ending inventory 2.000 0
    Variable manufacturing overhead $ 1,00
    Variable Costing unit product cost $16,50

    a. Variable costing income statements

    Tami's creations Inc


    Income statement
    For the Quarter Ended April 31
    Sales (32,000 unit) $1.280.000
    Variable expenses :
    Variable cost of good sold ($16,5 x
    32,000 unit) $ 528.000
    Variable selling and administrative $ 192.000 $ 720.000
    Contribution Margin $ 560.000
    Fixed expenses :
    Fixed manufacturing overhead $ 300.000
    Fixed selling and administrative $ 200.000 $ 500.000
    Net income operations: $ 60.000

    b. Absorption costing income statements

    Tami's Creations Inc


    Income Statement
    For the Quarter Ended April 31
    Sales (32,000 unit x $40) $ 1.280.000
    Cost of good sold (32,000 unit x
    $26,5) $ 848.000
    Gross margin $ 432.000
    Selling and administrative expenses
    Variable selling and administrative
    (32,000 x $6) $ 192.000
    Fixed selling and administrative $ 200.000 $ 392.000
    Net income operations $ 40.000
    1. The reconciliation of the variable and absorption costing net operating incomes
    follows:

    Variable costing net operating income $ 60.000


    Deduct fixed manufacturing overhead costs released
    From inventory under absorption costing
    (2,000 x $10) $ -20.000
    Absorption costing net operating income $ 40.000

    Problem 7-24
    1. Tidak, dimana jika mengamil keputusan internal untuk menggunakan format
    dengan biaya penyerapan untuk laporan laba rugi yang tersegmentasi,
    merupakan keputusan yang tidak baik, hal ini dikarenakan ketika break – event
    point akan dihitung, maka format untuk kontribusinya harus digunakan daripada
    dengan menggunakan format absorption
    2.
    a. Common fixed expenses

    Commercial Residential
    Total selling and administrative expenses $ 104.000 $ 136.000
    Less : Direct fixed expenses $ 55.000 $ 38.000
    Less : Variable sales commission (10% of
    sales) $ 25.000 $ 50.000
    Common fixed expenses allocated to
    segments $ 24.000 $ 48.000

    1. Allocation option sales (sudah benar)

    Commercial Residential Total


    Total sales $ 250.000 $ 500.000 $750.000
    Ratio 33% 67%
    Common fixed expenses allocated to
    segments $ 24.000 $ 48.000 $ 72.000
    Ratio 33% 67%

    3. Tidak, kami tidak setuju terkait keputusan internal ini dengan mengalokasikan
    biaya tetap ini karena tidak berhubungan langsung dengan segmen

    4. Segmented income statement

    Commercial Residential Total


    Total sales $ 250.000 $ 500.000 $ 750.000
    Variable expenses $ - $ -
    Cost of good sold $ 140.000 $ 360.000 $ 500.000
    Sales commussions $ 25.000 $ 50.000 $ 75.000,0
    Total variable expenses $ 165.000 $ 410.000 $ 575.000
    Contribution margin $ 85.000 $ 90.000 $ 175.000
    Less: Direct fixed expenses $ 55.000 $ 38.000 $ 93.000
    segment margin $ 30.000 $ 52.000 $ 82.000
    less: common fixed
    expeses $ 72.000
    Net operating income $ 10.000

    5. Companywide break- even point in dollar sales

    Total
    Contribution margin $ 175.000
    Sales $ 750.000
    Contribution margin rasio 23,333%
    Total companywide fixed costs
    ($93.000 + $72.000) $ 165.000
    Contribution margin rasio 23,333%
    Companywide break-even point in dollar sales $ 707.143

    6. Segment’s break – event point in dollar sales

    Commercial Residential
    Segment contribution margin $ 85.000 $ 90.000
    Segment sales $ 250.000 $ 500.000
    Contribution margin rasio 34% 18%
    Direct fixed cost $ 55.000 $ 38.000
    Contribution margin ratio 34% 18%
    Segment's break event point in dollar sales $ 161.765 $ 211.111

    7. Segment’s revised break – event point in dollar sales

    Commercial Residential
    Sales $ 250.000 $ 500.000
    Variable Expenses:
    Cost of goods sold $ 140.000 $ 360.000
    Revised sales commissions $ 12.500 $ 25.000
    Total variable expenses $ 152.500 $ 385.000
    Contribution margin $ 97.500 $ 115.000
    $
    Revised contribution margin 0 $ 0
    Revised direct fixed expenses $ 70.000 $ 68.000
    $
    Contribution margin rasio 0 $ 0
    Segments break- even point indollar sales $ 179.487 $ 295.625

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