Tugas Personal ke-2

Week 7

Soal 1 (LO3; 10%)

Perusahaan menggunakan activity-based costing dengan enam activity cost pools dan activity
rates sebagai berikut:

Activity Cost Pool Activity Rates

Supporting direct labor..................... $6
Machine processing.......................... $4
Machine setups................................ $50
Production orders............................. $90
Shipments....................................... $14
Product sustaining............................ $840

Berikut ini merupakan total expected activity:

K425
Direct labor-hours 80
Machine-hours 100
Machine setups 1
Production orders 1
Shipments 1
Product Sustaining 1

M67
Direct labor-hours 500
Machine-hours 1,50
0
Machine setups 4
Production orders 4
Shipments 10
Product Sustaining 1

Diminta:

Managerial Accounting
Hitung total overhead cost untuk K425 dan M67

Jawab:

K425 M67
Supporting Direct Labor 80 x $6 = $480 500 x $6 = $3,000
Machine Processing 100 x $4 = $400 1500 x $4 = $6,000
Machine Setups $50 4 x $50 = $200
Production Orders $90 4 x $90 = $360
Shipments $14 10 x $14 = $140
Product Sustaining $840 $840
Total Overhead Cost $ 1.874 $ 10.540

Managerial Accounting
Soal 2 (LO3; 15%)
Data Year 2 Quarter Year 3 Quarter
1 2 3 4 1 2

Budgeted unit sales 40,000 60,000 100,000 50,000 70,000 80,000

• Selling price per unit $8

• Accounts receivable, beginning balance $65,000
• Sales collected in the quarter sales are made 75%
• Sales collected in the quarter after sales are made 25%
• Desired ending finished goods inventory is 30% of the budgeted unit sales of the next quarter

• Finished goods inventory, beginning 12,000 units

• Raw materials required to produce one unit 5 pounds
of the next quarter's production
• Desired ending inventory of raw materials is 10% needs
• Raw materials inventory, beginning 23,000 pounds
• Raw material costs $0.80 per pound
in the quarter the purchases are
• Raw materials purchases are paid 60% made
and 40% in the quarter following purchase
• Accounts payable for raw materials, beginning
balance $81,500

Construct the sales budget Year 2 Quarter Year 3 Quarter

1 2 3 4 1 2
Budgeted unit sales ? ? ? ? ? ?
Selling price per unit ? ? ? ? ? ?
Total sales ? ? ? ? ? ?

Managerial Accounting
Construct the schedule of expected cash
collections Year 2 Quarter
1 2 3 4 Year
Beginning balance accounts receivable ? ?
First-quarter sales ? ? ?
Second-quarter sales ? ? ?
Third-quarter sales ? ? ?
Fourth-quarter sales ? ?
Total cash collections ? ? ? ? ?

Construct the production budget Year 2 Quarter Year 3 Quarter

1 2 3 4 Year 1 2
Budgeted unit sales ? ? ? ? ? ? ?
Add desired ending finished goods inventory ? ? ? ? ? ?
Total needs ? ? ? ? ? ?
Less beginning finished goods inventory ? ? ? ? ? ?
Required production in units ? ? ? ? ? ?

Year 3
Construct the raw materials purchases budget Year 2 Quarter Quarter
1 2 3 4 Year 1
Required production (units) ? ? ? ? ? ?
Raw materials required to produce one unit (pounds) ? ? ? ? ? ?
Production needs (pounds) ? ? ? ? ? ?
Add desired ending inventory of raw materials
(pounds) ? ? ? ? ?
Total needs (pounds) ? ? ? ? ?
Less beginning inventory of raw materials (pounds) ? ? ? ? ?
Raw materials to be purchased (pounds) ? ? ? ? ?
Cost of raw materials per pound ? ? ? ? ?
Cost of raw materials to be purchased ? ? ? ? ?

Construct the schedule of expected cash Year 2 Quarter

Managerial Accounting
payments
1 2 3 4 Year
Beginning balance accounts payable ? ?
First-quarter purchases ? ? ?
Second-quarter purchases ? ? ?
Third-quarter purchases ? ? ?
Fourth-quarter purchases ? ?
Total cash disbursements ? ? ? ? ?

Managerial Accounting
Diminta:

1. Lengkapi data pada tabel

2. Jika data pada budgeted in sales Q2 year 2 berubah menjadi 75,000 units, hitung kembali
tabel seperti nomor 1

3. Jika data berubah menjadi seperti di bawah ini

Data Year 2 Quarter Year 3 Quarter

1 2 3 4 1 2

Budgeted unit sales 50,000 70,000 120,000 80,000 90,000 100,000

Selling price per unit $7

Hitung kembali seperti nomor 1

Jawab:

Point 1

Construct the sales budget Year 2 Quarter Year 3 Quarter

1 2 3 4 1 2

Budgeted unit sales

40.000 60.000 100.000 50.000 70.000 80.000

Selling price per unit $ $ $ $ $ $

8 8 8 8 8 8

Total sales = budgeting unit 320. 480. 800 400. 560.00 640.0
sales x selling price per unit 000 000 .000 000 0 00

Construct the schedule of Year 2 Quarter

expected cash collections

1 2 3 4 Year

Managerial Accounting
Beginning balance accounts
receivable 65.000 65.000

First-quarter sales
240.000 80.000 320.000

Second-quarter sales
360.000 120.000 480.000

Third-quarter sales
600.000 200.000 800.000

Fourth-quarter sales
300.000 300.000

Total cash collections

305.000 440.000 720.000 500.000 1.965.000

Construct the production Year 2 Quarter Year 3 Quarter

budget

1 2 3 4 Year 2 1 2

Budgeted unit sales

40.000 60.000 100.000 50.000 250.000 70.000 80.000

Add desired ending finished

goods inventory 18.000 30.000 15.000 21.000 84.000 24.000

Total needs
58.000 90.000 115.000 71.000 334.000 94.000

Less beginning finished goods (12.0 (18.0 (30. (15.0 (12.00 (21.0
inventory 00) 00) 000) 00) 0) 00)

Required production in units 46.0 72.0 85 56.0 322.00 73.0

00 00 .000 00 0 00

Managerial Accounting
Construct the raw materials Year 2 Quarter Year 3
purchases budget Quarter

1 2 3 4 Year 1

Required production (units) 46.0 72.0 85 56.0 322.00 73.0

00 00 .000 00 0 00

Raw materials required to 5 5 5 5 5 5

produce one unit (pounds)

Production needs (pounds) 230.0 360.0 425 280.0 1.610.00 365.0

00 00 .000 00 0 00

Add desired ending inventory 36.0 42.5 28 36.5 36.50

of raw materials (pounds) 00 00 .000 00 0 -

Total needs (pounds) 266.0 402.5 453 316.5 1.646.50

00 00 .000 00 0

Less beginning inventory of (23.0 (36.0 (42. (28.0 (23.00

raw materials (pounds) 00) 00) 500) 00) 0)

Raw materials to be purchased 243.0 366.5 410 288.5 1.623.50

(pounds) 00 00 .500 00 0

Cost of raw materials per $ $ $ $ $

pound 0,80 0,80 0,80 0,80 0,80

Cost of raw materials to be 194.4 293.2 328 230.8 1.298.80

purchased 00 00 .400 00 0

Construct the schedule of Year 2 Quarter

expected cash payments

1 2 3 4 Year

Beginning balance accounts 81.5

payable 00

Managerial Accounting
First-quarter purchases 116.6 77.7
40 60

Second-quarter purchases 175.9 117

20 .280

Third-quarter purchases 197 131.3

.040 60

Fourth-quarter purchases 138.4

80

Total cash disbursements 198.1 253.6 314 269.8

40 80 .320 40

Point 2 ( Jika pada budgeted in sales Q2 year 2 berubah menjadi 75.000 units,
hitung kembali tabel seperti nomor 1

Construct the sales budget Year 2 Quarter Year 3 Quarter

1 2 3 4 1 2

Budgeted unit sales

40.000 75.000 100.000 50.000 70.000 80.000

Selling price per unit $ $ $ $ $ $

8 8 8 8 8 8

Total sales = budgeting unit 320. 600. 800 400. 560.00 640.
sales x selling price per unit 000 000 .000 000 0 000

Construct the schedule of Year 2 Quarter

expected cash collections

1 2 3 4 Year

Beginning balance accounts

receivable 65.000 65.000

First-quarter sales
240.000 80.000 320.000

Managerial Accounting
Second-quarter sales
450.000 150.000 600.000

Third-quarter sales
600.000 200.000 800.000

Fourth-quarter sales
300.000 300.000

Total cash collections

305.000 530.000 750.000 500.000 2.085.000

Construct the production Year 2 Quarter Year 3 Quarter

budget

1 2 3 4 Year 2 1 2

Budgeted unit sales

40.000 75.000 100.000 50.000 265.000 70.000 80.000

Add desired ending finished

goods inventory 22.500 30.000 15.000 21.000 88.500 24.000

Total needs
62.500 105.000 115.000 71.000 353.500 94.000

Less beginning finished goods (12.0 (22.5 (30. (15.0 (12.00 (21.0
inventory 00) 00) 000) 00) 0) 00)

Required production in units 50.5 82.5 85 56.0 341.50 73.0

00 00 .000 00 0 00

Construct the raw materials Year 2 Quarter Year 3

purchases budget Quarter

1 2 3 4 Year 1

Required production (units) 50.5 82.5 85 56.0 341.50 73.0

Managerial Accounting
 00 00 .000 00 0 00

Raw materials required to 5 5 5 5 5 5

produce one unit (pounds)

Production needs (pounds) 252.5 412.5 425 280.0 1.707.50 365.0

00 00 .000 00 0 00

Add desired ending inventory of 41.2 42.5 28 36.5 36.50

raw materials (pounds) 50 00 .000 00 0 -

Total needs (pounds) 293.7 455.0 453 316.5 1.744.00

50 00 .000 00 0

Less beginning inventory of raw (23.0 (41.2 (42. (28.0 (23.00

materials (pounds) 00) 50) 500) 00) 0)

Raw materials to be purchased 270.7 413.7 410 288.5 1.721.00

(pounds) 50 50 .500 00 0

Cost of raw materials per pound $ $ $ $ $

0,80 0,80 0,80 0,80 0,80

Cost of raw materials to be 216.6 331.0 328 230.8 1.376.80

purchased 00 00 .400 00 0

Construct the schedule of Year 2 Quarter

expected cash payments

1 2 3 4 Year

Beginning balance accounts 81.5

payable 00

First-quarter purchases 129.9 86.6

60 40

Second-quarter purchases 198.6 132

00 .400

Third-quarter purchases 197 131.3

.040 60

Managerial Accounting
Fourth-quarter purchases 138.4
80

Total cash disbursements 211.4 285.2 329 269.8

60 40 .440 40

Point 3

Construct the sales budget Year 2 Quarter Year 3 Quarter

1 2 3 4 1 2

Budgeted unit sales

50.000 70.000 120.000 80.000 90.000 100.000

Selling price per unit $ $ $ $ $ $ 7

7 7 7 7 7

Total sales = budgeting unit sales x 350. 490. 840. 560. 630.00 700.00
selling price per unit 000 000 000 000 0 0

Construct the schedule of expected Year 2 Quarter

cash collections

1 2 3 4 Year

Beginning balance accounts

receivable 65.000 65.000

First-quarter sales
262.500 87.500 350.000

Second-quarter sales
367.500 122.500 490.000

Third-quarter sales
630.000 210.000 840.000

Fourth-quarter sales
420.000 300.000

Total cash collections

327.500 455.000 752.500 630.000 2.045.000

Managerial Accounting
Construct the production budget Year 2 Quarter Year 3 Quarter

1 2 3 4 Year 2 1

Budgeted unit sales

50.000 70.000 120.000 80.000 90.000 100.000

Add desired ending finished goods

inventory 21.000 36.000 24.000 30.000 111.000 24.000

Total needs
71.000 106.000 144.000 110.000 201.000 124.000

Less beginning finished goods (12.0 (21.0 (36. (24.0 (12.00 (30.00
inventory 00) 00) 000) 00) 0) 0)

Required production in units 59.0 85.0 108. 86.0 189.00 94.00

00 00 000 00 0 0

Construct the raw materials Year 2 Quarter Year 3

purchases budget Quarter

1 2 3 4 Year 1

Required production (units) 59.0 85.0 108. 86.0 189.00 94.00

00 00 000 00 0 0

Raw materials required to produce 5 5 5 5 5 5

one unit (pounds)

Production needs (pounds) 295.0 425.0 540. 430.0 945.00 470.00

00 00 000 00 0 0

Add desired ending inventory of raw 42.5 54.0 43. 47.0 47.00
materials (pounds) 00 00 000 00 0 -

Total needs (pounds) 337.5 479.0 583. 477.0 992.00

00 00 000 00 0

Managerial Accounting
 Less beginning inventory of raw (23.0 (42.5 (54. (43.0 (23.00
materials (pounds) 00) 00) 000) 00) 0)

Raw materials to be purchased 314.5 436.5 529. 434.0 969.00

(pounds) 00 00 000 00 0

Cost of raw materials per pound $ $ $ $ $

0,80 0,80 0,80 0,80 0,80

Cost of raw materials to be 251.6 349.2 423. 347.2 775.20

purchased 00 00 200 00 0

Construct the schedule of expected Year 2 Quarter

cash payments

1 2 3 4 Year

Beginning balance accounts payable 81.5

00

First-quarter purchases 150.9 100.6

60 40

Second-quarter purchases 209.5 139.

20 680

Third-quarter purchases 253. 169.2

920 80

Fourth-quarter purchases 208.3

20

Total cash disbursements 232.4 310.1 393. 377.6

60 60 600 00

Soal 3 (LO3; 75%)

Perusahaan mempersiapkan master budget dengan data sebagai berikut:

Managerial Accounting
Harga jual per unit $ 70

Budgeted unit sales untuk Jun, Jul, Aug dan Sep yaitu 8,400unit, 10,000 unit, 12,000 unit dan
13,000

Semua transaksi penjualan dilakukan secara kredit.

Pembayaran atas 40% penjualan kredit diterima di bulan terjadinya transaksi. Sedangkan
sisanya akan diterima bulan berikutnya.

Persediaan akhir finished goods inventory sebanyak 20% unit yang terjual di bulan berikutnya.

Persediaan akhir raw materials inventory sebanyak 10% kebutuhan penggunaan raw materials
bulan berikutnya.

Setiap unit finished goods memerlukan 5 pounds material. Harga raw materials $ 2 per pound.

Pembayaran raw material 30% dilakukan pada bulan terjadinya transaksi pembelian dan sisanya
akan dilakukan di bulan berikutnya.

Direct labor wage rate $ 15 per jam. Tiap unit finished goods memerlukan 2 direc-labor hours.

Variable selling and administrative expense per unit yang terjual $ 1.80

Fixed selling and administrative expense per bulan $ 60,000

Diminta:

1. Hitung sales budget untuk bulan July

2. Hitung expected cash collection untuk bulan July

3. Hitung accounts receivable balance untuk akhir bulan July

4. Hitung unit yang harus diproduksi bulan July

Managerial Accounting
5. Hitunglah total estimated direct labor untuk bulan July

6. Jika variable manufacturing overhead $ 10 per direct labor-hour dan tidak ada fixed
manufacturing overhead, hitunglah estimated unit product cost

7. Hitunglah estimated finished goods inventory balance pada akhir bulan July

8. Hitunglah estimated cost of goods sold untuk bulan July

9. Hitunglah gross margin untuk bulan July

10. Hitunglah estimated total selling and administrative expense untuk bulan July

11. Hitunglah estimated net operating income untuk bulan July

Managerial Accounting