Soal 1 | ||
1. | Biaya bahan baku: | |
Oak lumber | 1,500,000 | |
Pine lumber | 1,100,000 | |
Jumlah biaya bahan baku | 2,600,000 | |
2. | Biaya tenaga kerja langsung: | |
Wood cutters | 1,800,000 | |
Table assemblers | 1,900,000 | |
Sanders | 1,700,000 | |
Jumlah biaya tenaga kerja langsung | 5,400,000 | |
3. | Biaya overhead pabrik: | |
Glue | 8,000 | |
Screws | 10,000 | |
Supervisor | 200,000 | |
Janitor | 100,000 | |
Factory rent | 700,000 | |
Factory utilities | 200,000 | |
Depreciation of factory equipment | 210,000 | |
Jumlah biaya overhead pabrik | 1,428,000 | |
4. | Harga pokok meja kayu: | |
Biaya bahan baku | 2,600,000 | |
Biaya tenaga kerja langsung | 5,400,000 | |
Biaya overhead pabrik | 1,428,000 | |
Jumlah harga pokok meja kayu | 9,428,000 | |
5. | Biaya yang bukan biaya produksi: | |
Office rent | 160,000 | |
Office salaries | 800,000 | |
Depreciation of office equipment | 80,000 | |
1,040,000 | ||
Soal 2 | ||
1. | Biaya utama (prime cost): | |
Biaya bahan baku | 2,600,000 | |
Biaya tenaga kerja langsung | 5,400,000 | |
Total biaya utama | 8,000,000 | |
2. | Biaya konversi (conversion cost): | |
Biaya tenaga kerja langsung | 5,400,000 | |
Biaya overhead pabrik | 1,428,000 | |
Total biaya konversi | 6,828,000 | |
Soal 3 | ||
1. | Biaya utama (prime cost): | |
Biaya bahan baku | 2,500,000 | |
Biaya tenaga kerja langsung | 3,000,000 | |
Total biaya utama | 5,500,000 | |
2. | Biaya konversi (conversion cost): | |
Biaya tenaga kerja langsung | 3,000,000 | |
Biaya overhead pabrik | 2,450,000 | |
Total biaya konversi | 5,450,000 | |
3. | Harga pokok produksi: | |
Biaya bahan baku | 2,500,000 | |
Biaya tenaga kerja langsung | 3,000,000 | |
Biaya overhead pabrik | 2,450,000 | |
Total harga pokok produksi | 7,950,000 | |
4. | Biaya periode: | |
Biaya administrasi dan umum | 1,000,000 | |
Biaya penjualan | 750,000 | |
Total biaya periode | 1,750,000 | |
DIKETAHUI: | ||
Biaya produksi | 10,000 | |
Biaya Prima | 7,000 | |
BTKL | 3,000 | |
BOP? | 3,000 | |
BBB? | 4,000 | |
HP PRODUKSI? | 10,000 | |
Biaya Konversi? | 6,000 | |
BIAYA LANGSUNG? | 7,000 | |
Biaya Tidak langsung? | 3,000 |
Rabu, 17 Agustus 2011
contoh soal bahan produksi
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