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    Problem-2.28 - & - 3.32 HM

    Uploaded by

    Corry Margaretha
    This problem classifies costs as fixed or variable and uses the high-low method to separate mixed costs. It calculates the total monthly costs and charge per patient day for a hospital at two different activity levels. As activity increases from 4,300 to 4,800 patient days, the charge per patient day decreases from $130.03 to $124.80 because the fixed costs are spread over more patients.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Problem-2.28 - & - 3.32 HM

    Uploaded by

    Corry Margaretha
    78 views8 pages
    This problem classifies costs as fixed or variable and uses the high-low method to separate mixed costs. It calculates the total monthly costs and charge per patient day for a hospital at two different activity levels. As activity increases from 4,300 to 4,800 patient days, the charge per patient day decreases from $130.03 to $124.80 because the fixed costs are spread over more patients.

    Original Description:

    Akuntansi Manajemen Biaya Lanjutan

    Original Title

    Problem-2.28_&_3.32 HM

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    © © All Rights Reserved

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    This problem classifies costs as fixed or variable and uses the high-low method to separate mixed costs. It calculates the total monthly costs and charge per patient day for a hospital at two different activity levels. As activity increases from 4,300 to 4,800 patient days, the charge per patient day decreases from $130.03 to $124.80 because the fixed costs are spread over more patients.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    78 views8 pages

    Problem-2.28 - & - 3.32 HM

    Uploaded by

    Corry Margaretha
    This problem classifies costs as fixed or variable and uses the high-low method to separate mixed costs. It calculates the total monthly costs and charge per patient day for a hospital at two different activity levels. As activity increases from 4,300 to 4,800 patient days, the charge per patient day decreases from $130.03 to $124.80 because the fixed costs are spread over more patients.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    Problem 2.

    28
    1 Direct materials used in production for last year
    Beginning Balance, raw material $124,000
    Add: Raw Materials Purchases $250,000
    Raw Materials Available for use $374,000
    Deduct: Ending Balance, raw material $102,000
    Direct materials used $272,000

    2 Prime Cost
    Direct material $272,000
    Add: Direct Labor $140,000
    Total Prime Cost $412,000

    3 Conversion Cost
    Direct Labor $140,000
    Add: Factory Overhead
    - Depreciation on factory equipment $45,000
    - Depreciation on factory building $30,000
    - Factory insurance $15,000
    - Factory property taxes $20,000
    - Utilities of factory $34,000
    - Indirect labor salaries $156,000 $300,000
    Total Conversion Cost $440,000

    4 Cost of Goods Manufactured Statements


    Manufacturing Cost $712,000
    Unit Product Cost $7.12

    Manufacturing Cost $712,000


    Add: Beginning balance, work in process $124,000
    $836,000
    Deduct: Ending balance, work in process $130,000
    Cost of Goods Manufactured $706,000

    5 Cost of Goods Sold Statements


    Cost of Goods Manufactured $706,000
    Add: Beginning balance, finished goods $84,000
    $790,000
    Deduct: Ending balance, finished goods $82,000
    Cost of Goods Sold $708,000

    6 Income Statement for Last Year


    Sales $1,200,000
    Deduct: Cost of Goods Sold $708,000
    Gross Profit $492,000
    Deduct:
    Selling and Operating Expenses
    - Sales Commission $60,000
    - Utilities for sales office $1,800
    - Sales office salaries $90,000 $151,800
    General and Administrative Expenses
    - Depreciation on headquarters building $50,000
    - Headquarters property taxes $18,000
    - Administrative salaries $150,000 $218,000
    Net Income $122,200

    Percentage of sales $122,200 = $10.18


    $1,200,000
    Problem 3.32
    1 Classfication of each cost
    Salaries, nurses Fixed Cost
    Aides Fixed Cost
    Pharmacy Mixed Cost
    Laboratory Mixed Cost
    Depreciation Fixed Cost
    Laundry Variable Cost
    Administration Fixed Cost
    Lease (Equipment) Fixed Cost

    2 High-low Method to separate the mixed costs into fixed dan variable
    Variable Costs = (High Cost - Low Cost) / (High Move - Low Move)

    a. Pharmacy
    Variable Costs = $15,600 = $52
    300

    Fixed Cost = Total Cost - Variable Costs


    = $251,300 - $52 (4.500)
    = $251,300 - $234,000
    = $17,300

    b. Laboratory
    Variable Costs = $6,900 = $23
    300

    Fixed Cost = Total Cost - Variable Costs


    = $127,200 - $23 (4.500)
    = $127,200 - $103,500
    = $23,700

    3 Charge per patient day for 4.300 patient days per month
    Salaries, nurses = $55,000 Fixed Cost
    Aides = $32,000 Fixed Cost
    Pharmacy = $240,900 Mixed Cost
    Laboratory = $122,600 Mixed Cost
    Depreciation = $25,000 Fixed Cost
    Laundry = $20,640 Variable Cost
    Administration = $27,000 Fixed Cost
    Lease (Equipment) = $36,000 Fixed Cost
    Total Cost = $559,140

    Charge per patient day = $130.03

    4 Charge per patient day for 4.800 patient days per month
    Salaries, nurses = $55,000 Fixed Cost
    Aides = $32,000 Fixed Cost
    Pharmacy = $266,900 Mixed Cost
    Laboratory = $134,100 Mixed Cost
    Depreciation = $25,000 Fixed Cost
    Laundry = $23,040 Variable Cost
    Administration = $27,000 Fixed Cost
    Lease (Equipment) = $36,000 Fixed Cost
    Total Cost = $599,040

    Charge per patient day = $124.80

    The charge per patient day decreased as the activity ouput increased
    because there are fixed cost components. The fixed cost per unit decreased output.
    as activity output increased because the same fixed costs are spread
    over more activity.

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