1. 1 Pertemuan 25 QUIZ Matakuliah: J0274/Akuntansi Manajemen Tahun: 2005 Versi: 01/00

2. 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memahami tingkat penguasaan atas materi yang telah diberikan

3. 3 Outline Materi SOAL QUIZ

4. 4 SOAL 1 AudioPro Company sells and installs audio equipment in homes, cars, and trucks. AudioPro’s income statement for last year is as follows: Revenues$350,350 Cost of goods sold: Direct materials$122,500 Direct labor73,500 Overhead 49,000 245,000 Gross profit$105,350 Selling and administrative expenses 25,000 Operating income$ 80,350

5. 5 SOAL 1 The firm wants to earn the same amount of profit on each job as was earned last year: PLS CALCULATE THE MARKUP ! Markup on COGS = (Selling and administrative expenses + Operating income)/COGS

6. 6 SOAL ABC Goodmark Company produces two products: scented and regular birthday cards.

7. 7 SOAL ABC Scented Cards Regular Cards Total Unit produced per year20,000200,000-- Prime costs$160,000$1,500,000$1,660,000 Direct labor hours20,000160,000180,000 Number of setups6040100 Machine hours10,00080,00090,000 Inspection hours2,00016,00018,000 Number of moves180120300 Product Costing Data

8. 8 SOAL ABC Cutting Dept. Printing Dept. Total Direct labor hours: Scented cards10,00010,00020,000 Regular cards150,00010,000160,000 Total160,00020,000180,000 Machine hours: Scented cards2,0008,00010,000 Regular cads 8,00072,000 80,000 Total 10,000 80,00090,000 Product Costing Data Departmental Data ContinuedContinued

9. 9 Cutting Dept. Printing Dept. Total Overhead costs: Setting up equipment$120,000$120,000$240,000 Moving materials60,00060,000120,000 Machining20,000180,000200,000 Inspecting products 16,000 144,000 160,000 Total$216,000$504,000$720,000 Departmental Data SOAL ABC

10. 10 Diminta: 1.Plantwide overhead rate 2.Departemantal overhead rate 3.Unit Cost Computation: Plantwide Rates 4.Unit Cost Computation: Departmental Rates SOAL ABC