Tugas Personal 2

Week 7/ Sesi 11

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Sarah Noerazizah Suherman

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2201847460
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LMFA CLASS
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https://www.coursehero.com/file/43195025/TP-2-Sarah-Noerazizah-Suherman-AkMenpdf/ ACCT6332-Managerial Accounting

 Kasus 1

Gargamon Co. merupakan perusahaan yang bergerak dibidang pembuatan sepatu kulit.
Dibawah ini adalah data perusahaan selama 2 tahun :

Selling Price per unit $ 120

Manufacturing Cost
Variable cost:
Direct Materials $ 40
Direct Labor $ 5
Variable
Overhead $ 10
Fixed per Year $ 250,000
Selling and administrative cost
Variable per unit sold $ 10

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Fixed per year $ 100,000

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Year 1 Year 2
Units in beginning inventory - 1,000

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Units produced during the year 10,000 8,000
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Units sold during the year 9,000 9,000
Units in ending inventory 1,000 -
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Ditanyakan:
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1 Apabila perusahaan menggunakan absorption costing, tentukan:

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a. Unit Product Cost tiap tahun

b. Income Statement tiap tahun
2 Apabila perusahaan menggunakan variable costing, tentukan:
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a. Unit Product Cost tiap tahun

b. Income Statement tiap tahun
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3 Rekonsiliasi laba absorption dan variable costing

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Kasus 2
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Perusahaan pembuat laptop lokal, sedang berusaha membandingkan antara 2 seri best seller laptop
mereka. Data yang diperoleh adalah sebagai berikut:

234 YS Maharani
Harga 3,500,000 3,000,000
Unit Penjualan 500 700
Variable Cost 1,500,000 2,000,000
Fixed Manufacturing
Overhead 500,000,000 150,000,000

Fixed Selling and Adm perusahaan total 400,000,000

Buatlah variable costing format income statement yang disusun berdasarkan segmen lini produk

https://www.coursehero.com/file/43195025/TP-2-Sarah-Noerazizah-Suherman-AkMenpdf/ ACCT6332-Managerial Accounting

 Kasus 1
1. Metode Absorption Costing :
a. Unit product cost tiap tahun :
Year 1 Year 2
Direct Materials $40 $40
Direct Labor $5 $5
Variable Overhead $10 $10
Fixed Overhead* $25 $31.25
Product Cost/Unit $80 $86.25
*Year 1 : 100,000 unit produced = $250,000/10,000
Year 2 : 8,000 unit produced = $250,000/8,000

b. Cost of goods sold absorption costing :

Year 1 Year 2

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Product cost absorption $80 $86.25

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Unit sold $9,000 $9,000

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Cost of good sold absorption cost $720,000 $776,250

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Selling and administrative cost :
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Variable per unit sold (@9,000) $90,000 $90,000
Fixed per year $100,000 $100,000
Selling and administrative cost Total $190,000 $190,000
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Income Statement Absorption Costing :

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Year 1 Year 2
Sales (120 x @9,000) $1,080,000 $1,080,000
Cost of Goods Sold $720,000 $776,250
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Gross Profit $360,000 $303,750

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Selling and administrative cost $190,000 $190,000

Net Income $170,000 $113,750

2. Metode Variable costing :

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a. Unit product cost tiap tahun :

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Year 1 Year 2
Direct Materials $40 $40
Direct Labor $5 $5
Variable Overhead $10 $10
Product Cost/Unit $55 $55

b. Cost of goods sold variable costing :

Year 1 Year 2
Product cost variable $55 55
Unit sold 9,000 9,000
Cost of good sold variable cost $495,000 $495,000

https://www.coursehero.com/file/43195025/TP-2-Sarah-Noerazizah-Suherman-AkMenpdf/ ACCT6332-Managerial Accounting

 Selling and administrative cost akan sama dengan metode Absorption Costing.
Income Statement Variable Costing :
Year 1 Year 2
Sales (120 x @9,000) $1,080,000 $1,080,000
Biaya Variable :
Cost of goods sold variable $495,000 $495,000
Selling and administrative cost $90,000 $90,000
Variable cost Total $585,000 $585,000
Contribution Margin $495,000 $495,000
Fixed Cost :
Fixed overhead cost $250,000 $250,000
Fixed selling and administrative cost $100,000 $100,000
Fixed cost Total $350,000 $350,000
Net Income $145,000 $145,000

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3. Rekonsiliasi antara Absorption and Variable Costing :

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Year 1 Year 2

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Fixed Overhead in Beginning Inventory (1,000 x $31.25)
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Fixed Overhead in Ending Inventory (1,000 x $25) $25,000 -
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Fixed Overhead Deferred in (release from) inventory $25,000 ($31,250)

Rekonsiliasi Laporan Laba Rugi Absorption and Variable Costing :

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Year 1 Year 2
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Variable costing net income $145,000 $145,000

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Add (deduct) fixed overhead deferred in (release from) $25,000 ($31,250)

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Absorption costing net income $170,000 ($113,750)
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Kasus 2
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a. Unit product cost tiap tahun :

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234 YS Maharani
Variable Cost (direct material, direct labor and variable $1,500,000 $2,000,000
overhead)
Product Cost $1,500,000 $2,000,000

b. Cost of goods sold variable costing :

234 YS Maharani
Product cost variable $1,500,000 $2,000,000
Unit sold 500 700
Cost of good sold variable cost $750,000,000 $1,400,000,000

https://www.coursehero.com/file/43195025/TP-2-Sarah-Noerazizah-Suherman-AkMenpdf/ ACCT6332-Managerial Accounting

 Income Statement Variable Costing :
234 YS Maharani
Sales $1,750,000,000 $2,100,000,000
Biaya Variable :
Cost of goods sold variable $750,000,000 $1,400,000,000
Variable cost Total $750,000,000 $1,400,000,000
Contribution Margin $1,000,000,000 $700,000,000
Fixed Cost :
Fixed overhead cost $500,000,000 $150,000,000
Fixed selling and administrative cost $400,000,000 $400,000,000
Fixed cost Total $900,000,000 $900,000,000
Net Income (Loss) $100,000,000 ($200,000,000)

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https://www.coursehero.com/file/43195025/TP-2-Sarah-Noerazizah-Suherman-AkMenpdf/ ACCT6332-Managerial Accounting

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