DATA:

Product Unit produced Sales at split off Unit sales Unit Ending Separable cost
Ban Mobil 30000.0 Rp 17,000 22000.0 19000.0 Rp 70,000,000
Kabel Listrik 25000.0 Rp 12,000 16000.0 12000.0 Rp 60,000,000
Selang Air 20000.0 Rp 10,000 13000.0 5000.0 Rp 50,000,000

Joint Cost = Rp 200,000,000

Alliance Rubber Company

PHYSICAL UNIT METHOD
Ban Mobil Kabel Listrik Selang Air TOTAL
Unit produced 30,000 25,000 20,000 75,000
200,000,000
Joint Cost Allocation
Rp 80,000,000 Rp 66,666,667 Rp 53,333,333 -
Unit Cost (Joint cost producti
Rp 2,666.67 Rp 2,666.67 Rp 2,666.67 8,000
-
Income Statement Ban Mobil Kabel Listrik Selang Air -
-
Sales Revenue
Rp 374,000,000 Rp 192,000,000 Rp 130,000,000 696,000,000
Less: COGS -
Joint Cost Allocation Rp 80,000,000.00 Rp 66,666,666.67 Rp 2,666.67 146,669,333
Beg. Inv. Value 0 0 0 -
Separable Cost -
-
End. Inv. Value
Rp (50,666,666.67) Rp (32,000,000.00) Rp (13,333,333.33) (96,000,000)
COGS Rp (29,333,333.33) Rp (34,666,666.67) Rp (64,000,000.00) (128,000,000)
Gross Profit Rp 344,666,666.67 Rp 157,333,333.33 Rp 66,000,000.00 568,000,000

Alliance Rubber Company

Sales Value at Split off
Ban Mobil Kabel Listrik Propolis TOTAL
Unit produced 30,000 40,000 Rp 70,000 140,000
-
Sales Value
Rp 510,000,000 300,000,000 Rp 200,000,000 1,010,000,000
-
Joint Cost Alloaction
Rp 100,990,099.01 Rp 59,405,940.59 Rp 39,603,960 200,000,000
-
Unit Cost (Joint cost producti
Rp 3,366.34 Rp 1,485.15 Rp 565.77 5,417
-
Income Statement Ban Mobil Kabel Listrik Propolis -
-
Sales Revenue
Rp 374,000,000 Rp 192,000,000 Rp 130,000,000 696,000,000
Less: COGS -
Joint Cost Allocation Rp 100,990,099.01 Rp 59,405,940.59 Rp 39,603,960.40 200,000,000
Beg. Inv. Value 0 0 -
Separable Cost -
End. Inv. Value Rp (63,960,396.04) Rp (17,821,782.18) -Rp2,828,854.31 (84,611,033)
COGS Rp (37,029,702.97) Rp (41,584,158.42) Rp (78,613,861.39) (157,227,723)
Gross Profit Rp 336,970,297.03 Rp 150,415,841.58 Rp 51,386,138.61 538,772,277
PT TIGRA (35%)
DATA

Departemen Operasi Departemen Pendukung

Total
Pemanasan Pengecetan Pemeliharaan Permesinan
FOH cost Rp 80,000,000 Rp 40,000,000 Rp 24,000,000 Rp 20,000,000 Rp 164,000,000
Jumlah Karyawan 15 25 6 3 49
Jam Kerja 20,000 30,000 10,000 4,000 64,000
Jam Mesin 50 30 20 80 180
Luas Persegi (m2) 35,000 65,000 3,000 5,000 108,000

DIRECT METHOD

Departemen Operasi Departemen Pendukung

Total
Pemanasan Pengecetan Pemeliharaan Permesinan
1) Jam Kerja 20,000 30,000 50,000
% alokasi - dasar jam kerja 0.40 0.60 1
2) Jam Mesin 50 30 80
% alokasi - dasar jam mesin 0.63 0.38 1

Departemen Operasi Departemen Pendukung

Total
Pemanasan Pengecetan Pemeliharaan Permesinan
FOH cost sblm alokasi Rp 80,000,000 Rp 40,000,000 Rp 24,000,000 Rp 20,000,000 Rp 164,000,000
1) Alokasi Pemeliharaan - jam kerja Rp 9,600,000 Rp 14,400,000 Rp (24,000,000) Rp -
FOH cost stlh alokasi Pemeliharaan Rp 89,600,000 Rp 54,400,000 Rp - $ 20,000,000 Rp 164,000,000
2) Alokasi Permesinan - jam mesin Rp 12,500,000 Rp 7,500,000 $ (20,000,000)
FOH cost stlh alokasi Permesinan Rp 102,100,000 Rp 61,900,000 Rp - Rp - Rp 164,000,000
Jumlah activity driver 35,000.00 25.00
Predetermined FOH rate Rp 2,917.14 Rp 2,476,000.00

STEP METHOD

Departemen Operasi Departemen Pendukung

Total
Pemanasan Pengecetan Pemeliharaan Permesinan
1) Jam Mesin 50 30 20 100
% alokasi - dasar jam mesin 0.50 0.30 0.20 1
2) Jam Kerja 20,000 30,000 50,000
% alokasi - dasar jam kerja 0.40 0.60 1

Departemen Operasi Departemen Pendukung

Total
Pemanasan Pengecetan Pemeliharaan Permesinan
FOH cost sblm alokasi Rp 80,000,000 Rp 40,000,000 Rp 24,000,000 Rp 20,000,000 Rp 164,000,000
1) Alokasi Permesinan - jam mesin Rp 10,000,000 Rp 6,000,000 Rp 4,000,000 Rp (20,000,000)
FOH cost stlh alokasi Permesinan Rp 90,000,000 Rp 46,000,000 Rp 28,000,000 $ - Rp 164,000,000
2) Alokasi Pemeliharaan - jam kerja Rp 11,200,000 Rp 16,800,000 $ (28,000,000)
FOH cost stlh alokasi Pemeliharaan Rp 101,200,000 Rp 62,800,000 Rp - Rp - Rp 164,000,000
Jumlah activity driver 35,000 25
Predetermined FOH rate Rp 2,891.43 Rp 2,512,000.00
PT ROGUE (30%)

1.
PT ROGUE
Product Costs from Traditional Costing System

Tarif Overhead: Rp 12.000.000 of overhead / 1.200 jam kerja langsung

= 10,000 per jam kerja langung

BLUNT CHRONIC Total

Bahan baku langsung Rp 58,000,000 Rp 3,900,000,000 Rp 3,958,000,000
Jam kerja langsung 24,000,000 800,000,000 824,000,000
Overhead:
Rp 10.000 x 300 jam kerja langsung 3,000,000
Rp 10.000 x 900 jam kerja langsung 9,000,000 12,000,000
Total biaya Rp 85,000,000 Rp 4,709,000,000 Rp 4,794,000,000
Unit produksi 2,000 100,000
Biaya per unit Rp 42,500 Rp 47,090

2.
PT ROGUE
Product Costs from Activity-Based Costing System

Tarif FOH:
Rp 5.100.000 panggang / 510 panggang (10 + 500) = 10,000 per pemanggangan
Rp 4.300.800 campur / 256 campur (6 + 250) = 16,800 per pencampuran
Rp 1.399.200 bungkus / 60 bungkus (10 + 50) = 23,320 per pembungkusan
Rp 1.200.000 FOH lain-lain / 1.200 jam kerja langsung = 1,000 per jam kerja langsung

BLUNT CHRONIC Total

Bahan baku langsung Rp 58,000,000 Rp 3,900,000,000 Rp 3,958,000,000
Jam kerja langsung 24,000,000 800,000,000 824,000,000
Overhead:
Rp 10.000 x 10 pemanggangan 100,000
Rp 10.000 x 500 pemanggangan 5,000,000 5,100,000
Rp 16.800 x 6 pencampuran 100,800
Rp 16.800 x 250 pencampuran 4,200,000 4,300,800
Rp 23.320 x 10 pembungkusan 233,200
Rp 23.320 x 50 pembungkusan 1,166,000 1,399,200
Rp 1.000 x 300 jam kerja langsung 300,000
Rp 1.000 x 900 jam kerja langsung 900,000 1,200,000
Total biaya Rp 82,734,000 Rp 4,711,266,000 Rp 4,794,000,000
Unit produksi 2,000 100,000
Biaya per unit Rp 41,367 Rp 47,112.66