MOJAKOE

MOdul JAwaban KOEliah

Akuntansi Biaya
UAS Semester Ganjil 2014/2015

@spafebui SPA FEB UI

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JAWABAN UAS AB

2014/2015

PROBLEM 1

Part A

Physical 15% 40% 100%

Unit
WIP 12500
Unit started 150.000
during period
162.500
Completed 141.000 141.000 141.000 141.000
Normal Spoilage 9.660 10.535 9.870
Abnormal 2.340 1.465 2.130
Spoilage
Ending Inventory 9.500 9.500 9.500

15% 20% 40% 50% 70% 100%

9.500 units ending WIP (70%)

128.500 units completed (100%)

12.500 units begining WIP (80%)

Part B

a. Spesific job  material

Cash/ AR 5.500.000

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WIP control 5.500.000
b. Common job  material
Cash/ AR 75.000.000
MOH control 75.000.000
Common job  immaterial
Cash/ AR 75.000.000
Scrap revenue 75.000.000
c. Return to the storeroom
Material control 75.000.000
MOH control 75.000.000
When the scrap is sold
Cash/ AR 75.000.000
Material control 75.000.000

PROBLEM 2
60.500.000

Slicing dept
35% sliced FG - sliced

137.500.000
Crushing dept
28%crushed FG- crushed
300 ton
42.000.000
Pineapples juicing dept
FG- juiced
27% juice
Joint cost = 715.000.000

9.050.000
10% by-product
Animal feed
feed dept

a. Weight sliced = 35% x 300.000 = 105.000

Weight crushed = 28% x 300.000 = 84.000
Weight juice = 25.23% x 300.000 = 75,701
Animal feed = 10% x 300.000 = 30.000

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*Weight juice  X+7%X=27%
X = good unit
X = (27%: 1,07) = 25.23%

Crushed
Sliced pineapple Pineapple juice total
pineapple
Final sales value
756,000,000 554,400,000 272,523,364.49 1,582,923,364
Deduct separable
cost 60,500,000 137,500,000 42,000,000 240,000,000
NRV at split off
695,500,000 416,900,000 230,523,364 1,342,923,364
Weighted 52% 31% 17% 100%

382,728,094.24
joint cost allocated
52%(775.000.000- 229,416,739.74 126,855,166.02 739,000,000
(30.000X1200))

Revenue
756,000,000 554,400,000 272,523,364 1,582,923,364
COGS
Joint cost
382,728,094.24 229,416,739.74 126,855,166.02 739,000,000.00
Separable cost
60,500,000 137,500,000 42,000,000 240,000,000
Production cost
443,228,094.24 366,916,739.74 168,855,166.02 979,000,000.00
COGS
(443,228,094.24) (366,916,739.74) (168,855,166.02) (979,000,000.00)
Profit
312,771,905.76 187,483,260.26 103,668,198.47 603,923,364.49
Profit margin 41.37% 33.82% 38.04% 38.15%

PROBLEM 3

PART A

a. EOQ =

b. Number of order per year =

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c. Reorder point = Lead time x number of unit sold

= 7 days x 10.000/365 days = 191,78 = 192 unit

d. Safety stock = (12 days – 7 days) x 10.000/365 = 136,98 = 137

e. New reorder point =

PART B

Backflush costing for three trigger point:

a. Record DM purchase
Material Inventory Control 546.000
AP Control 546.000

b. Record CC Incured
CC Control 399.000
Various Account 399.000

c. Record cost of Good Finished Unit Completed

FG Control 600.000
DM Control 520.000 (20.000x26)
DM allocated 380.000 (20.000x19)
d. COGS 855.000 (20000 x (26+19))
FG Control 855.000

e. CC allocated 380.000
COGS 19.000
CC control 399.000

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PROBLEM 4

1. Allocation the support departments’ costs to the main department using the direct
method

Support Departments Main Departments

Human Information Total
Corporate Consumer
Resources System
$
Cost Incurred $ 145.400 $ 468.800 1.996.540 $ 979.720 $3.590.460
Alloc. of HR costs
$ $
(42/70, 28/70) (145.400) 87.240 $ 58.160
Alloc. of Info Syst. costs
(1.920/3.520, $
1.600/3.520) $ 0 $ (468.800) 255.709 $ 213.091 $ 0
$
$ 0 $ 0 2.339.489 $1.250.971 $ 3.590.460

2. Rank of percentage of service rendered to other support departments.

Step 1: HR provides 23,077% of its service to information system:

21/(42 + 28 + 21) = 21/91 = 23,077%

This 23,077% of $ 145.400 HR department costs is $ 33.554

Step 2: Information system provides 8,333% of its service to HR:

320/(1.920 + 1.600 + 320) = 320/3.840 = 8,333%

This 8,333% of $ 468.800 Information system department costs is $ 39.067

Allocation the support departments’ costs to the main department using the step-down
method

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Support Departments Main Departments

Human Information Total
Corporate Consumer
Resources System
Cost Incurred $ 145.400 $ 468.800 $ 1.996.540 $ 979.720 $ 3.590.460
Alloc. of HR costs
(21/91, 42/91, 28/91) $(145.400) $ 33.554 $ 67.108 $ 44.738
$ 502.354
Alloc. of Info Syst. costs
(1.920/3.520, 1.600/3.520) $ - $(502.354) $ 274.011 $ 228.343 $ -
$ - $ - $2.337.659 $1.252.801 $ 3.590.460

3. 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 ($ 39.065 provided to HR)

Step 2: Allocate HR second ($ 33.554 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
= 40.000 x (380.000 + 451.000) = 40.000 x 831.500
(40.000+500.000) 540.000
= $ 61.592,59259
Total cost = $ 61.592,59259 + prime cost
= $ 61.592,59259 + 200.000
= $ 261.592,59259
Total cost/unit = $ 261.592,59259 / 40.000
= $ 6,53981 = $ 6,54

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b) Business = unit produced per year of business x total MOH
unit product per year of two products
= 500.000 x (380.000 + 451.000) = 500.000 x 831.500
(40.000+500.000) 540.000
= $ 769.907, 4074
Total cost = $ 769.907, 4074 + prime cost
= $ 769.907, 4074 + 2.500.000
= $ 3.269.907,4074
Total cost/unit = $ 3.269.907,4074 / 500.000
= $ 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
= 20.000 x380.000
340.000
= 22.352,94 = 22.353
MOH allocated to business = business machine hours dept 1 x MOH dept 1
Total machine hours dept 1
= 320.000 x380.000
340.000
= 357.647
DEPARTMENT 2
MOH allocated to scientist = scientific DLH dept 2 x MOH dept 2
Total DLH dept 2
= 15.000 x451.500
547.500
= 12.369,86301 = 12.370
MOH allocated to business = business DLH dept 2 x MOH dept 2
Total DLH dept 2
= 532.500 x 451.500
547.500
= 439.130

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 Cost for scientific
Total MOH Scientific = 22.353 + 12.370
= 34.753
Total cost = 34.753 + prime cost
= 34.753 + 200.000
= 234.723
Total cost/unit = 234.723 / 40.000
= 5,868 = 5,87

 Cost for business

Total MOH Scientific = 357.647 + 439.130
= 796.777
Total cost = 796.777 + prime cost
= 796.777 + 2.500.000
= 3.296.777
Total cost/unit = 3.296.777/ 500.000
= 6,593 = 6,59

2b. DEPARTMENT 1
MOH allocated to scientist = scientific DLH dept 1 x MOH dept 1
Total DLH dept 1
= 40.000 x380.000
100.000
= 152.000
MOH allocated to business = business DLH dept 1 x MOH dept 1
Total DLH hours dept 1
= 60.000 x380.000
100.000
= 228.000
DEPARTMENT 2
MOH allocated to scientist = scientific MH dept 2 x MOH dept 2
Total MH dept 2

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= 15.000 x451.500
75.000
= 90.300
MOH allocated to business = business MH dept 2 x MOH dept 2
Total MH dept 2
= 60.000 x 451.500
75.000
= 361.200
 Cost for scientific
Total MOH Scientific = 152000+90300
= 242300
Total cost = 242.300 + prime cost
= 242.300 + 200.000
= 442.300
Total cost/unit = 442.300 / 40.000
= 11,06

 Cost for business

Total MOH Scientific = 228.000+361.200
= 589.200
Total cost = 589.200 + prime cost
= 589.200 + 2.500.000
= 3.089.200
Total cost/unit = 3.089.200 / 500.000
= 6,178

3. Scientific :
 Setup cost  machine hours = scientific MH x total setup cost
Total MH
= 35.000 x (100.000+125.000)
35.000+380.000
= 35.000 x 225.000
415.000

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= 18.976
 Inspection cost inspection hours = scientific IH x Total IC
Total IH
= 10.000 X (80.000+110.000)
1000+1500
= 76.000
 Power  production cost = scientific PR x total power
Total PR
= 40 x (110.000+100.000)
40+60
= 84.000
 Maintenance  maintenance hours = scientific MH x Total maintenance
Total MH
= 800 x 206.500
800+3200
= 41.300
Total MOH scientific = 18.976 + 76.000 + 84.000 + 41.300 = 220.276
Total cost = 220.276 + 200.000 = 420.276
Total cost/unit = 420.276 / 40.000 = 10,5069

Business
 Set up cost  machine hours = Business MH x Total Setup cost
Total MH
= 380.000 X 225.000
415.000
= 206.024,09
 Inspection cost  inspection hours = Business IH x total IC
Total IH
= 1.500 X 190.000
2.500
= 114.000
 Power  Production runs = Business PR x Total Power

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Total PR
= 60 x 210.000
100
= 126.000
 Maintenance  maintenance hour = Business MH x Total maintenance
Total MH
= 3.200 x 206.500
4.000
= 165.200
Total MOH business = 206.024 + 114.000 +126.000 + 165.200
= 611.224
Total cost (MOH + prime cost) = 611.224 + 2.500.000 = 3.111.224
Total cost / unit = 3.111.224 / 500.000 = 6,22

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