Modul Jawaban Koeliah: Akuntansi Biaya
Modul Jawaban Koeliah: Akuntansi Biaya
Modul Jawaban Koeliah: Akuntansi Biaya
MODUL ab
JAWABAN
Akuntansi
KOELIAH
Biaya
Required:
A. Estimate the cost function for the period data using the high-low method.
B. Plot and comment on the estimated cost function.
C. DoSilasol Company anticipates that working time would be 6 million minutes in period 13.
Calculate the predicted maintenance costs in period 13 using the cost function estimated in
requirement 1.
PROBLEM 1:
A. The cost function for the period data using the high-low method:
Comment:
Economic plausibility. The cost function shows a positive economically plausible
relationship between working-hours and costs. There is a clear-cut relationship of higher
working-hours and costs.
Goodness of fit. The high-low line appears to fit the data well. The vertical differences
between the actual and predicted costs appear to be quite small.
Slope of high-low line. The slope of the line appears to be reasonably steep indicating that,
on average, Costs in a period vary with working-hours used.
C. Using the cost function estimated in 1, the predicted cost for 6 million minutes:
DoSilasol Company should budget $200,000 in period 13 because the relationship between
working-hours and costs in this case is economically plausible, has an excellent goodness of
fit, and indicates that an increase in working-hours in a period causes costs to increase in the
period.
COGS/Unit = = $200
Commisions/unit = = $18
b. Estimated Cost:
Total Cost if sells 3,000 units = $242,000 + 218 * 3000
= $242,000 + $654,000
= $896,000
c. Solution Store used Account Analysis Method, based on the unit sold that period.
Part 4
Job Costing:
(Actual Costing, Normal Costing, Standard Costing, Journal Recording with standard costing)
Elegant Tailor
General Journal
For the Period ended September 2014
(in Rp,-)
a. Raw Material Inventory 120,000,000
Account Payable 120,000,000
b. WIP Inventory – 601 16,000,000
WIP Inventory – 602 24,000,000
WIP Inventory – 603 30,000,000
FOH – Control 10,000,000
Raw Material Inventory 80,000,000
c. WIP Inventory – 601 8,000,000
WIP Inventory – 602 10,000,000
WIP Inventory – 603 14,000,000
FOH – Control 6,000,000
Cash 38,000,000
d. FOH – Control 56,000,000
Accumulated Deprecation 36,000,000
Cash 20,000,000
e. WIP Inventory – 601 16,875,000
WIP Inventory – 602 26,250,000
WIP Inventory – 603 31,875,000
FOH – Allocated 75,000,000
f. Finished Good Inventory – 601 40,875,000
Finished Good Inventory – 602 60,250,000
WIP Inventory – 601 40,875,000
WIP Inventory – 602 60,250,000
g. Account Receivable/Cash 80,000,000
Sales 80,000,000
COGS 40,875,000
Finished Good Inventory – 601 40,875,000
2. Ending Balance:
Raw Material Inventory = Rp15,000,000 + Rp120,000,000 – Rp80,000,000
= Rp55,000,000
WIP Inventory:
WIP Inventory – 603 = Rp75,875,000
Finished Good:
FG Inventory – 602 = Rp60,250,000
Part 5
Process Costing
Juniper Company manufactures single product in 2 departments, Cutting and Finishing. Units of
product are started in the cutting department and then transferred to finishing department
when they are completed. Units are inspected at the 80% stage of production process in the
finishing department. Goods unit are transferred to finished goods inventory. Normal
spoilage are determined at 5% of goods units inspected.
At the end of June, 500 units were still in process in the Finishing Department, 70% complete. During
July, 4.500 units were transferred from cutting department to the finishing department, and
3.800 units transferred from the finishing department to finishing goods inventory. At the
end of July, the finishing department still had 800 unit in process, 60% complete.
There are four types of material added in the finishing department. The first material all are added at
the beginning if process, the second material all are added when the production reach 40%
stage, the third material all are added when the production reach 70% stage, while the
fourth material all are added when the productions reach 90% stage. Data related to
finishing department on July were as follows:
Cost Charged to Finishing Cost of beginning inventory Cost added to this period
Department
Cost from cutting department 544.500 4.903.200