2. Analisis Perilaku Biaya Pertemuan 02
Matakuliah : A Akuntansi Biaya
Tahun : 2009
Analisis Perilaku Biaya Pertemuan 02

3. Latihan soal teori
Q3-1
Explain the difference between fixed, variable, and semivariable costs
Bina Nusantara

4. Latihan soal teori
Q3-3
Why should semivariable costs be segregated into their fixed and variable components
Bina Nusantara

5. Latihan soal teori
Q3-5
What computational methods are available for separating the fixed and variable components of semivariable costs?
Bina Nusantara

6. Latihan soal teori
Q3-6
What are the advantages and disadvantages of each of the three different methods of separating fixed and variable components of costs?
Bina Nusantara

7. Latihan soal hitungan E3-1
High and Low Points Method. Maddleson Incorporated wants to segregate the fixed and variable portions of maintenance cost, believed to be a semivariable cost, as measured againts machine hours. The following information has been provided for the most recent six months:
Month
Machine Hours
Maintenance Cost
March
2.550
$1.275
April
2.300
1.200
May
2.100
1.100
June
2.600
1.300
July
2.350
1.225
August
2.450
1.250
Bina Nusantara

8. Latihan soal hitungan Required:
Using the high and low points method, computer the variable cost rate and the fixed cost for maintenance cost
Bina Nusantara

9. Latihan soal hitungan E3-4
Method of Least Squares. The following data were collected for the most recent twelve-month period by the cost accountant in the one of Richardson Company’s manufacturing plants.
Month
Electricity Cost
Machne Hours
January
$1.600
2.790
February
1.510
2.680
March
1.500
2.600
April
1.450
2.500
May
1.460
2.510
June
1.520
2.610
July
1.570
2.750
August
1.530
2.700
September
1.480
2.530
October
1.470
2.520
November
2.490
December
Bina Nusantara

10. Latihan soal hitungan Required:
Using the method of least squares, computer the fixed cost and the variable cost rate for electricity cost. Round estimates to the nearest cent.
Bina Nusantara