physical equivalent units

units DM Conversion
flow of production
WIP,beginning 3,600
started during current period 30,000
to account for 33,600
good units completed and transf out
during current period: 24,600 24,600 24,600
normal spoilage 2,460 2,460 2,460
abnormal spoilage 1,500 1,500 1,500
WIP, ending 5,040 5,040 1,512
accounted for
Work done to date 33,600 33,600 30,072

WIP, beginning 7,269 5,316 1,953

costs added in current period 100,159 55,500 44,659
total costs to account for 107,428 60,816 46,612

costs incurred to date 60,816 46,612

EU of work done to date 33,600 30,072
costs per EU 1.81 1.55

assignment of costs
good unit completed & trnsf out
costs before adding normal spoil 82,656 44,526 38,130
normal spoilage 8,266 4,453 3,813
total costs of good units compl and transf out 90,922
abnormal spoilage 5,040 2,715 2,325
WIP, ending 11,466 9,122 2,344
107,428 60,816 46,612
total spoilage 3,960
 physical equivalent units
units DM Conversion
flow of production
WIP,beginning 3,600
started during current period 30,000
to account for 33,600
good units completed and transf out
from beginning WIP 3,600 - 1,440
started and completed 21,000 21,000 21,000
normal spoilage 2,460 2,460 2,460
abnormal spoilage 1,500 1,500 1,500
WIP, ending 5,040 5,040 1,512
accounted for
Work done to date 33,600 30,000 27,912

WIP, beginning 7,269 5,316 1,953

costs added in current period 100,159 55,500 44,659
total costs to account for 107,428 60,816 46,612

costs incurred to date 55,500 44,659

EU of work done to date 30,000 27,912
costs per EU 1.85 1.60

assignment of costs
good unit completed & trnsf out
WIP,beginning 7,269 5,316 1,953
cost added to beg WIP in current 2,304 - 2,304
total fr beg inv before normal spoilage 9,573
started & compl before normal spoilage 72,450 38,850 33,600
normal spoilage 8,487 4,551 3,936
total cost of good unit compl, transf out 90,510
abnormal spoilage 5,175 2,775 2,400
WIP, ending 11,743 9,324 2,419
total cost accounted for 107,428 60,816 46,612
total spoilage 3960
1a direct method cost
as is govt corp
alloc. AS 600,000 2,400,000
(600,000) 320,000 280,000
alloc. IS (2,400,000) 800,000 1,600,000
- - 1,120,000 1,880,000 -
1b step-down (AS)
as is govt corp
alloc. AS 600,000 2,400,000
(600,000) 150,000 240,000 210,000
alloc. IS (2,550,000) 850,000 1,700,000
- - 1,090,000 1,910,000
ic step-down (IS)
as is govt corp
alloc. AS 600,000 2,400,000
240,000 (2,400,000) 720,000 1,440,000
alloc. IS (840,000) 448,000 392,000
- - 1,168,000 1,832,000

no 2 direct method cost

govt corp
direct method cost 1,120,000 1,880,000
step-down (AS) 1,090,000 1,910,000
step-down (IS) 1,168,000 1,832,000

no 3
1. alokasikan prosentase
2. alokasikan nilai dolar biaya
3. alokasikan perkalian nilai dolar biaya dan prosentase
 1a step-down (AS)
as is govt corp
alloc. AS 600,000 2,400,000
(861,538) 215,385 344,615 301,538
alloc. IS 261,538 (2,615,385) 784,615 1,569,231
- - 1,129,231 1,870,769

AS= 600,000 + 0.1 IS

IS= 2,400,000 + 0.25 AS
IS= 2,400,000 + 0.25 600000 + 0.1
IS= 2,400,000 + 150000 + 0.025
0.975 IS= 2,550,000
IS= 2,615,385
AS= 600,000 + 0.1 2615384.6154
AS= 861,538
IS
IS
No 1
actual usage allocation
department actual usg % allocation
executive 32,500 25.00% 750,000
accounting 52,000 40.00% 1,200,000
human resources 45,500 35.00% 1,050,000
130,000 3,000,000

planned usage allocation

department planned usg % allocation
executive 24,800 20.00% 600,000
accounting 52,080 42.00% 1,260,000
human resources 47,120 38.00% 1,140,000
124,000 3,000,000

practical usage allocation

department practical cap. % allocation
executive 36,000 24.00% 720,000
accounting 66,000 44.00% 1,320,000
human resources 48,000 32.00% 960,000
150,000 3,000,000

No 2

usage of space % tot.build spcallocation

office space 52% 1,560,000
vacant office spc 8% 240,000
common meeting 25% 750,000
workout room 5% 150,000
cafetaria 10% 300,000
3,000,000

no 2a
seluruh vacant office space akan diserap oleh universitas dan tidak dialokasikan ke seluruh departemen, yaitu seni
240,000
no 2b
alokasi office space senilai 1,560,000 menggunakan actual square foot

department actual usg % allocation

executive 32,500 25.00% 390,000
accounting 52,000 40.00% 624,000
human resources 45,500 35.00% 546,000
130,000 1,560,000
no 2c
alokasi common area senilai 1,200,000 menggunakan practical capacity
department actual usg % allocation
executive 36,000 24.00% 288,000
accounting 66,000 44.00% 528,000
human resources 48,000 32.00% 384,000
150,000 1,200,000
eluruh departemen, yaitu senilai
 icr8 processing crude oil
175 2700
joint cost=
1800 ing4 processing ngl
105 750

xge3 processing gas

split-of 210 1040
point

1a physical measure method

crude ngl gas total
1.physical meas. 150 50 800 1000
2.weighting 0.15 0.05 0.8 1
3.alloc. Joint cost 270 90 1440

1b NRV method
crude ngl gas total
1.final sales 2700 750 1040 4490
2.sprable cost 175 105 210 490
3.NRV -split of 2525 645 830 4000
4.weighting 0.63125 0.16125 0.2075
5.alloc joint cost 1136.25 290.25 373.5 1800

2 operating income
a. physical measure method
crude ngl gas total
revenues 2700 750 1040 4490
COGS:
joint cost 270 90 1440 1800
separable 175 105 210 490
total COGS: 445 195 1650 2290
gross margin 2255 555 -610 2200

b.nrv method
crude ngl gas total
revenues 2700 750 1040 4490
COGS:
joint cost 1136.25 290.25 373.5 1800
separable 175 105 210 490
total COGS: 1311.25 395.25 583.5 2290
gross margin 1388.75 354.75 456.5 2200

3 tidak ada yang dapat digunakan sebagai pengambilan keputusan

 untuk perlakuan produk (drop,lebih ditingkatkan) karena
dipisahkan dengan pertimbangan manajerial bukan karena
pendapatan dan biaya yg relevan utk masing2 produk

4 sebaiknya dipakai nrv method: operating income lebih rendah>pajak rendah

soal 1
overhead cost 673,600
budg ov rate 1.6

xrays ultrasound ct scan mri

technician labor 62,000 101,000 155,000 103,000
depreciation 42,240 256,000 424,960 876,800
materials 22,600 16,400 23,600 31,500
allocated overhead 99,200 161,600 248,000 164,800
total budg costs 226,040 535,000 851,560 1,176,100
budg number of proc 3,842 4,352 2,924 2,482
budg cost per serv 58.83 122.93 291.23 473.85

soal 2

xrays ultrasound ct scan mri

number of proc 3,842 4,352 2,924 2,482
cleaning min per proc 5 5 15 35
total cleaning min 19,210 21,760 43,860 86,870

number of proc 3,842 4,352 2,924 2,482

min for each proc 5 15 25 40
total proc min 19,210 65,280 73,100 99,280

activity budg cost cost driv units of

cost driv activity rate

admin 20000 num of proc 13,600 1.47

maintenance 250000 $ of deprec 1,600,000 0.16
sanitation 252500 cleaning min 171,700 1.47
utilities 151100 proc min 256,870 0.59

xrays ultrasound ct scan mri

technician labor 62,000 101,000 155,000 103,000
depreciation 42,240 256,000 424,960 876,800
materials 22,600 16,400 23,600 31,500
allocated activ.cost:
admin 5,650 6,400 4,300 3,650
maintenance 6,600 40,000 66,400 137,000
sanitation 28,250 32,000 64,500 127,750
utilities 11,300 38,400 43,000 58,400
total budg cost 178,640 490,200 781,760 1,338,100
budg proc number 3,842 4,352 2,924 2,482
budg cost per serv 46.50 112.64 267.36 539.12

soal 3
budgeted cost per service
traditionals 58.83 122.93 291.23 473.85
ABC 46.50 112.64 267.36 539.12
total
421,000
1,600,000
94,100
673,600
2,788,700

total
13,600

171,700

13,600

256,870

total
421,000
1,600,000
94,100

20,000
250,000
252,500
151,100
2,788,700
soal 1
general drugstore mom&pop
sup.chains chains singlechains total
revenue 3,708,000 3,150,000 1,980,000 8,838,000
COGS 3,600,000 3,000,000 1,800,000 8,400,000
gross margin 108,000 150,000 180,000 438,000
other ops. Cost 301,080
operating income 136,920
gross margin % 2.91% 4.76% 9.09%
gross margin total 4.96%
operating income margin 1.55%

soal 2
cost driver per unit:
1.customer purchase order processing 40 /order
2.line item 3 /line item
3.store delivery 47.97 /delivery
4.carton shipped 1 /carton
5.shelf stocking 16 /jam

soal3
alocation operating cost used ABC
general drugstore mom&pop
sup.chains chains stores total
cust.purchase order 5,600 14,400 60,000 80,000
line item 5,880 12,960 45,000 63,840
store delivery 5,757 17,270 47,973 71,000
carton shipped 36,000 24,000 16,000 76,000
shelf stocking 5,760 2,880 1,600 10,240
58,997 71,510 170,573 301,080

general drugstore mom&pop

sup.chains chains singlechains total
revenue 3,708,000 3,150,000 1,980,000 8,838,000
COGS 3,600,000 3,000,000 1,800,000 8,400,000
gross margin 108,000 150,000 180,000 438,000
other ops. Cost 58,997 71,510 170,573 301,080
operating income 49,003 78,490 9,427 136,920
oprt.income margin 1.322% 2.492% 0.476% 1.549%

soal 4
general drugstore mom&pop
sup.chains chains singlechains total
gross margin 2.91% 4.76% 9.09%
operating income 1.322% 2.492% 0.476%
ratio ops cost-->revenue 1.59% 2.27% 8.61%
ternyata seluruh pendapatan tidak dihasilkan sama, mom&pop kurang profit dibanding yang lain
saran:
susun cost driver yang tepat
susun database untuk cost driver yang tepat
pertimbangkan menangani biaya yang sama diantara beberapa aktivitas
faktor perilaku dari sales terutama sales mom&pop
ofit dibanding yang lain