Kunci Jawaban Mentoring
March 31
2014
Akuntansi Manajemen
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Soal 1
Key inputs
January February
March
Beginning Inventory
0 300
300 Production
1000 800 1250
Goods Avail. For sale
1000 1100
1550 Units sold
700 800 1500
Ending Inventory
300 300
50
Budgeted fixed manufacturing cost per uit and budgeted total manufacturing cost per unit under absorption costing are (ind dollars)
January February
March
Budgeted Fixed Manuf. Costs 400000 400000
400000 Budgeted Production 1000 1000
1000
Budgeted Fixed Man. Cost/unit 400 400
400 Budgeted var. Manuf cost/unit 900 900 900 Budgeted total manuf. Cost /unit 1300 1300
1300
Variable Costing (in $)
January 2013
February 2013
March 2013
Revenues ($2500 x unit)
1750000 2000000 3750000 Variable Cost Beginning Inventory (Price x unit) 0 270000 270000 Var. Manuf. Cost (900 x unit) 900000 720000 1125000 COGAS 900000 990000 1395000 Deduct ending Inventory -270000 -270000 -45000 Variable COGS 630000 720000 1350000 Variable Operating Cost (600 x
700;800;) 420000 480000 900000 Total Variable Costs 1050000 1200000 2250000 Contribution Margin 700000 800000 1500000 Fixed Costs
Fixed Manufacturing Costs 400000 400000 400000 Fixed Operating Costs 140000 140000 140000 Total Fixed Costs 540000 540000 540000 Operating Income 160000 260000 960000
Absorption Costing (in $)
January 2013
February 2013
March 2013
Revenues ($2500 x unit)
1750000 2000000 3750000
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COGS
Beginning Inventory (Price*Unit) 0 390000 390000 Variable Manuf. Costs 900000 720000 1125000 Allocated Fixed Manuf. Cost (400*U) 400000 320000 500000 COGAS 1300000 1430000 2015000 Deduct Ending Inventory (1300*U) -390000 -390000 -65000 Adjustment for Prod. Vol. Variance 0 80000 U -100000 F
COGS 910000 1120000 1850000 Gross Margin 840000 880000 1900000 Operating Costs Variable Operating costs 420000 480000 900000 Fixed operating costs 140000 140000 140000 Total operating costs 560000 620000 1040000 Operating income 280000 260000 860000
Soal 2
1. BEP Q = 180,000: 4.5 = 40,000 units
BEP Revenue = 40,000 x $ 15 = $ 600,000
2. OI (Loss) = 17,500 x (4.5) – 180,000 = ($ 101,250)
3. VC/Unit = 10.5 – 0.75 = $ 9.75
FC = 180,000 + 40,500 = 220,500
CMU = 15.00 – 9.75 = $ 5.25
a. BEP Q = $ 220,500 : $ 5.25 = 42,000 units
b. BEP Revenue = 42,000 x $ 15 = $ 630,000
Soal 3
1. LNRR Company
Revenue Budget
Units Sold Selling Price Total Revenues
2
January 280000 - 160000 = - 0
120000 =
February 260000 - 260000 = - 120000
0 = 0
March 860000 - 960000 = - 120000
-100000 = -100000
120000
120000
20000
The difference between absorption and variable costing is due solely to moving
fixed manufacturing costs into inventories as inventories increase (January) and
out of inventories as they decrease (March)
(Fixed Manuf.costs
in begin. Inventory)=
120000
(Absorption-costing operating income)-
(Variable
Costing OI)
(Fixed Manuf. Costs in
end. Inventory) -
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Lorries 2,500
5,000,000
12,500,000,000
2.
LNRR Company
Production Budget in Units
Lorries
Budgeted Unit Sales 2,500
Ass: Target Ending FG Inventory 350
Total Requirements 2,850
Less: Beginning FG Inventory 300
Units to be produced 2,550
3a
LNRR Company
Direct Material Used Budget
DM Usage Steel Metalic Cube
Total
Production Unit Budget
Steel 2550x5 12,750
Metalic Cube 2550x7 17,850
To be used in production 12,750
17,850
Cost Budget
Available for Beginning Inventory
Steel 3100x295.000 914,500,000
Metalic Cube 1500x56.000 84,000,000
To be used from purchase this period
Steel (12750-3100)x310.000
2,991,500,000
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Metalic Cube (17850-1500)x61.000
997,350,000
Total Cost of DM to be used 3,906,000,000
1,081,350,000
4,987,350,000
3b
LNRR Company
Purchase Budget
Steel Metalic Cube Total
Production Unit Budget
Production Unit 12,750
17,850
Add Target Ending Inventory 2,600
2,900
Total Requirements 15,350
20,750
Deduct Beginning Inventory 3,100
1,500
Purchases to be made 12,250
19,250
Production Unit Budget
Steel (12.250x310.000) 3,797,500,000
Metalic Cube(19.250x61.000) 1,174,250,000
Purchases 3,797,500,000
1,174,250,000
4,971,750,000
4
LNRR Company
Direct Labor Budget
Labor Category Output Units Produced
DML hrs/output unit
Total hours Wage Rate
Manufacturing Labor 2,550
6
15,300
180,000
5
LNRR Company
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Manufacturing Overhead Costs Budget
Variable Manufacturing Overhead Rp 70000 x 15,300
1,071,000,000
Fixed Manufacturing Overhead 620,000,000
Total Manufacturing Overhead Costs
1,691,000,000
6a
LNRR Company
Unit Costs of Ending Finished Goods Inventory
Cost per Unit of Input
Input per Unit of Output
Total
Steel 310,000
5
1,550,000
Metalic Cube 61,000
7
427,000
Direct Manufacturing Labor 180,000
6
1,080,000
Manufacturing Overhead 110,523
6
663,137
Total 3,720,137
6b
LNRR Company
Ending Inventories Budget
Quantity Cost per Unit Total
Direct materials
Steel 2,600
310,000
806,000,000
Metalic Cube 2,900
61,000
176,900,000
982,900,000
Finished Goods
Braja 350
3,720,137
1,302,047,880
1,302,047,880
Total ending inventory 2,284,947,880
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7
LNRR Company
Cost of Goods Sold Budget
From Schedule
Total
Beginning Finished Goods Inventory, Jan 1, 2011
Given 945,000,000
Direct Materials Used 3A 4,987,350,000
Direct Manufacturing Labor 4
2,754,000,000
Manufacturing Overhead 5
1,691,000,000
Cost of goods manufactured 9,432,350,000
Cost of goods available for sale 10,377,350,000
Deduct ending finished goods inventory, Dec 31, 2011
6B 1,302,047,880
Cost of goods sold 9,075,302,120
8
LNRR Company
Nonmanufacturing Costs Budget
Business Function Variable Costs Fixed Costs Total Costs
Marketing 104,400,000
340,000,000
444,400,000
9
LNRR Company
Budgeted Income Statement
For the Year Ending December 31, 2011
Revenues Schedule 1 12,500,000,000
Cost of Goods Sold Schedule 7 9,075,302,120
Gross Margin 3,424,697,880
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Operating Costs
Marketing Costs Schedule 8 444,400,000
Operating Income 2,980,297,880
Soal 4
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Soal 5
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Soal 6
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