Soal: 1: Shaw Company

Month Receiving Orders Receiving Cost1 1.000 18.0002 700 15.0003 1.500 28.0004 1.200 17.0005 1.300 25.0006 1.100 21.0007 1.600 29.0008 1.400 24.0009 1.700 27.00010 900 16.000

a. Yes, the realationship seems to be linear.b. High-low method:

-5.000

10.00015.00020.00025.00030.00035.000

- 500 1.000 1.500 2.000

Receiving Activity

Receiving Cost

a. Yes, the realationship seems to be linear.b. High-low method:

Variable receiving cost: (27.000-15.000)/(1.700-700)= 12Fixed receiving cost: 15.000 - 12x700= 6.600

Predicted cost for 1.475 receiving orders:6.600 + 12x1.475 = 24.300

c. Receiving cost for the quarter:(3x6.600) + (12x4.650)= 75.600

Receiving cost for the year:(12x6.600) + (12x18.000)= 295.200

Soal 2: Mendoza Company

1 Unit-level: MachiningBatch-level: Material handling, setups, inspection, and receivingProduct-level: Maintenance and engineeringFacility-level: None

2 Pool 1, consumption ratios (0,5:0,5)Machining 90.000Actvity driver 100.000 machine hoursPool rate 0,90 per machine hours

Pool 2, consumption ratios (0,75:0,25)Setups 96.000Inspection 60.000Setups 96.000Inspection 60.000

Total 156.000Activity driver 80 setupsPool rate 1.950 per setups

Pool 3, consumption ratios (0,33:0,67)Material handling 120.000Receiving 30.000Total 150.000Activity driver 6.000 material movesPool rate 25 per move

Pool 4, consumption ratios (0,67:0,33)Engineering 100.000Maintenance 80.000Total 180.000Activity driver 15.000 Engineering hoursPool rate 12 per engineering hour

3 Computation of unit overhead costs:Small Large

Unit-level activites:Pool 1:(0,9x50.000) 45.000(0,9x50.000) 45.000Batch-level activitiesPool 2:(1.950x60) 117.000(1.950x20) 39.000(1.950x60) 117.000(1.950x20) 39.000Pool 3:(25x2.000) 50.000(25x4.000) 100.000Product-level activitiesPool 4:(12x10.000) 120.000(12x5.000) - 60.000Total overhead costs 332.000 244.000Unit produced 100.000 200.000Overhead cost per unit 3,32 1,22

Soal 3: PT Masprion1 Plantwide rate = Total overhead cost/Total direct labor hours

= 484.000.000/44.000= 11.000 per DLH

Unit cost:Biasa Khusus

Direct Materials 24.000 32.000Direct Labor2.000x1 2.0002.000x3 6.000Overhead11.000x1 11.00011.000x3 - 33.000Cost per unit 37.000 71.000

2 Total cost Biasa KhususDirect Materials24.000x20.000 480.000.00032.000x8.000 256.000.000Direct Labor20.000 x 2.000 40.000.00024.000 x 2.000 48.000.000OverheadSetup8/32 x 272.000.000 68.000.00024/32 x 272.000.000 204.000.000Design6/24 x 168.000.000 42.000.00018/24 x 168.000.000 126.000.000Others20.000/44.000 x 44.000.000 20.000.00024.000/44.000 x 44.000.000 - 24.000.000Total overhead 130.000.000 354.000.000

Total Manufacturing cost 650.000.000 658.000.000Unit produced 20.000 8.000Unit cost 32.500 82.250

3 Dengan menggunakan ABC dapat dilihat bahwaUnit cost setrika biasa lebih kecil 4.500, dan unit setrika khusus lebih tinggi 11.250.Hal ini disebabkan karena perbedaan konsumsi aktivitas untuk masing-masing produk.

mengkonsumsi overhead cost dengan porsi berbeda terhadap DLH.

Pada absorption costing, pembagian overhead cost, terbagi rata pada DLH yang digunakan, padahal untukaktivitas setup dan designmengkonsumsi overhead cost dengan porsi berbeda terhadap DLH.Sedangkan pada ABC, overhead cost dialokasikan untuk masing2 aktivitas yang dilakukan,sehingga perhitungan unit cost lebih akurat.