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C O S T B E H A V I O U R

1. High-Low Method, Scatterplot Method, Method of Least Squares, Condence

Interval

riceCut, a discount store, has gathered data on its overhead activities andassociated costs for the past 1! "onths. #drienne San$a%, a "e"&er of the

controller's depart"ent, &elieves that overhead activities and costs should &e

classied into groups that have the sa"e driver. She has decided that unloading

inco"ing goods, counting goods, and inspecting goods can &e grouped together as

a "ore general receiving activit%, since these three activities are all driven &% the

nu"&er of purchase orders. (he following 1! "onths of data have &een gathered

for the receiving activit%)

Month

urcha

se

*rders

+eceivi

ng Cost

1 1!!! 1!!

/!! 10!!!

12!! !!!

0 1!! 1/2!!

2 1!! 2!!!

11!! 1!!!

/ 1!! !!!

10!! 0!!!

3 1/!! !!!

1! 3!! 1!!!

+equired)

1. repare a scattergraph, plotting the receiving costs against the nu"&er of

purchase orders. 4se the vertical a5is for costs and the hori6ontal a5is for

orders.

. Select two points that "a7e the &est t, and co"pute a cost for"ula for

receiving costs.

. 4sing the high-low "ethod, prepare a cost for"ula for the receiving activit%.

0. 4sing the "ethod of least squares, prepare a cost for"ula for the receiving

activit%. 8hat is the coe9cient of deter"ination:

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2.

!

1!!!

!!!

!1!!!!

!!!!

!!!!

Chart Title

Linear ;or Scatterplot Method)

?@?aria&le Cost

>@>i5 Cost

A@redicted Cost

ersa"aan n%a adalah)

?@ ;A-A1

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>@A-?

>@0!!!-;1,2@0!!!-;1,2@0!!!-13!!

>@21!!

. High and Low Method

?@ ;A-A1@.!!!-12,2;1.!!@.1!0

. Metode Least Square Method

.

C

ondence Interval

redicted Cost )

11,3

/

A@.1!0E12,2

High oint Low oint

1.!! 1 /!!

A .!!! A1 10.!!!

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Standard =rror )

!/,/

1Ff ;Fegree of

>reedo"B(s< ) ,!

;purchase orders< ) 1.!!

A@1/,3/E10,/

@1!!

AG(s.Se

1. (entu7an A ;redicted Cost

'957*:

'/*+8/***

'*5+8:

Fari ta&el terse&ut dapat 7ita lihat &ahwa walaupun total qualit% cost tida7&eru&ah tapi dengan nai7n%a sales "a7a persentase qualit% cost terhadap salespun "enurun. Fi sisi lain, proporsi distri&usi qualit% cost pun terlihat "e"&ai7.

(erdapat pergeseran &ia%a dari failure cost 7e control cost. adi, dariper&andingan qualit% cost terse&ut ter$adi pening7atan distri&usi relatif qualit%cost "enu$u ting7at opti"u".

.

!! !!/ ro%e7si !!/ dengan

distri&usi relatif !!

Sales.!!!.!

!!1!.!!!.!!

!1!.!!!.!!

!

#ppraisal

costs)

!.!!

!0,2!N .!!! ,N

02!.!!!,!

!

0,2!N

reventioncosts)

.!!! !,1!N 1!.!!! 1,!N 1!.!!!,!!

!,1!N

Internal failurecosts)

1.!!!.!!!

1,2!N

!.!!! ,!N1.2!.!!!

,!!

1,2

!N

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=5ternal failurecosts)

!.!!!

,2!N /0!.!!! /,0!N2!.!!!,!

!

,2!N

(otal.!0.!

!!2,!

N.!0.!!!

!,0N

.2!.!!!

2,!N

Selisih pro%e7si !!/ dengan&ia%a a7tual

@ .2!.!!! -.!0.!!! @

21.!!!

!! !!/

!.!!N

2.!!N

1!.!!N

12.!!N

!.!!N

2.!!N

!.!!N

=5ternal failure costs

Internal failure costs

revention costs

#ppraisal costs

.

=sti"asi qualit% cost dengan persentase a7tual

!,0N 5 2.!!!.!!! 2.1!.!!!

=sti"asi qualit% cost dengan persentase ,2N

,2N 5 2.!!!.!!! 2.!!!

Deuntungan ta"&ahan 0.032.!!!

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$atihan '

In !!, Milton (ha%ne, president of Car&ondale =lectronics,received a report indicating that qualit% costs were 1 percent of sales.>aced with increasing pressures fro" i"ported goods, Milton resolved to

ta7e "easures to i"prove the overall qualit% of the co"pan%'s products.#fter hiring a consultant in !!0, the co"pan% &egan an aggressiveprogra" of total qualit% control. #t the end of !!/, Milton requested ananal%sis of the progress the co"pan% had "ade in reducing andcontrolling qualit% costs. (he accounting depart"ent asse"&led thefollowing data)

Internal ExternalSales PreventionAppraisalFailure Failure

!! 2!!,!!! 2,!!! 1!,!!! !,!!! !,!!!!!0 !!,!!! 2,!!! 12,!!! !,!!! 2!,!!!!!2 /!!,!!! 2,!!! !,!!! 2,!!! 2,!!!!! !!,!!! 0!,!!! 12,!!! 2,!!! !,!!!

!!/ 2!!,!!! 2!,!!! 2,!!! 1,!!! ,!!!

Re,uired-1. Co"pute the qualit% costs as a percentage of sales &% categor% and in total for

each %ear.. repare a "ultiple-%ear trend graph for qualit% costs, &oth &% total costs and

&% categor%. 4sing the graph, assess the progress "ade in reducing andcontrolling qualit% costs. Foes the graph provide evidence that qualit% hasi"proved: =5plain.

. 4sing the !! qualit% cost relationships ;assu"e all costs are varia&le

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Total 1.5**:

'95**:

.2587:

.7572:

.95**:

.

!! !!0 !!2 !! !!/

!.!!N

2.!!N

1!.!!N

12.!!N

!.!!N

2.!!N

!.!!N

2.!!N

!! !!0 !!2 !! !!/

!.!!N

.!!N

0.!!N

.!!N

.!!N

1!.!!N

1.!!N

10.!!N

1.!!N

1.!!N

revention

#ppraisal

Internal >ailure

=5ternal >ailure

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.

(ahun !!

ia%a $i7a "engguna7an distri&usi !!

1N 5 !!.!!! @ 1.!!!

ia%a a7tual 1!!.!!!

rot .!!!

(ahun !!/

ia%a $i7a "engguna7an distri&usi !!

1N 5 2!!.!!! @ 122.!!!

ia%a a7tual /2.!!!

rot !.!!!

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+ICIQU #QF +*>I( #Q#LASIS

.;

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1. 4nit cost under a&soption costingFirect "aterials ;0!,!!!B!.!!!< .!!

Firect la&or ;,!!!B!.!!!< 1.1!?aria&le overhead ;/,!!!B!.!!!< !.3!?aria&el cost per unit 2.!!>i5ed overhead;,!!!B!.!!!< !.02#&sorption cost per unit 2.02the cost of nished goods inventor% under a&sorption costing @ ;!.!!!-/.!!!

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. 4nit cost)

Firect "aterials 3.!!Firect la&or .2!

?aria&le overhead .!?aria&el cost per unit 13.1!>i5ed overhead;0,!!!B!.!!!< .3!#&sorption cost per unit .!!

Inco"e state"ent

a. (he inco"e state"ent under varia&le costing)Sales ;52/.0!!< 1,,!!Less varia&le e5penses)?aria&le cost of goods sold ;13.1!52/.0!!< ;1,!3,0!