COST BEHAVIOUR

1. High-Low Method, Scatterplot Method, Method of Least Squares, Confidence

Interval
PriceCut, a discount store, has gathered data on its overhead activities and
associated costs for the past 10 months. Adrienne Sanjay, a member of the
controllers department, believes that overhead activities and costs should be
classified into groups that have the same driver. She has decided that unloading
incoming goods, counting goods, and inspecting goods can be grouped together as
a more general receiving activity, since these three activities are all driven by the
number of purchase orders. The following 10 months of data have been gathered
for the receiving activity:

Month
1
2
3
4
5
6
7
8
9
10

Purcha
se
Orders
1000
700
1500
1200
1300
1100
1600
1400
1700
900

Receivi
ng Cost
18600
14000
28000
17500
25000
21000
28000
24000
26000
16000

Required:
1. Prepare a scattergraph, plotting the receiving costs against the number of
purchase orders. Use the vertical axis for costs and the horizontal axis for
orders.
2. Select two points that make the best fit, and compute a cost formula for
receiving costs.
3. Using the high-low method, prepare a cost formula for the receiving activity.
4. Using the method of least squares, prepare a cost formula for the receiving
activity. What is the coefficient of determination?

Chart Title
30000
20000
10000
Receiving Cost
0

Linear ()
1000
0
2000

Purchase Orders
5.

Prepare
a
95
percent
confidence interval for receiving costs when 1,200 purchase orders are
expected.

Answers
1. Scatterplot Method

The Equation For Scatterplot Method:

V=Variable Cost
F=Fix Cost
Y=Predicted Cost
Persamaan nya adalah:
V= (Y2-Y1)/(X2-X1)
Kita ambil titik yang dilewati oleh garis yaitu
X1, Y1= (1.000,18.600)
X2,Y2= (1.400,24.000)
V= (Y2-Y1)/(X2-X1)
V=(24000-18600)/(1400-1000)
V=(5400)/(400)
V=13,5

F=Y2-VX2
F=24000-(13,5)(1400)
F=24000-(13,5)(1400)
F=24000-18900
F=5100
2. High and Low Method

High Point
X
1.600

Low Point
X1

700

Y2 28.000
F=Y2-VX2

Y1

14.000

V= (Y2-Y1)/(X2-X1)
V= (28.000-14.000)/(1.600-700)
V=15,56
Y=3.104+15,56X

F=28.000-15,56(1.600)
F=3.104

2. Metode Least Square Method

3.
C

onfidence Interval
Predicted Cost

21221,9
: 7

Standard Error
Df
(Degree
Freedom/Ts)
X (purchase orders)

2078,73
: 1
of
: 2,306
: 1.200

Y=3617,97+14,67X
X=1200
YTs.Se

16.440,3 Y
26.016,174

1. Tentukan Y (Predicted Cost)

Y=3.617,97+14,67(1200)
Y=21.221
2. Tentukan Confidence Interval
Interval 1
: 21.221 + 2,306 x 2078,731
: 26016,174
Interval 2
: 21.221 - 2,306 x 2078,731
: 16.440,3
2. Scattergraph, High-Low Method, Method of Least Squares, Use of Judgment
The management of Corbin Company has decided to develop cost formulas for its
major overhead activities. Corbin uses a highly automated manufacturing process,
and power costs are a significant manufacturing cost. Cost analysts have decided
that power costs are mixed; thus, they must be broken into their fixed and variable
elements so that the cost behavior of the power usage activity can be properly
described. Machine hours have been selected as the activity driver for power costs.
The following data for the past eight quarters have been collected:
Quart
er
1
2
3
4
5
6
7
8
Required:

Machin
e
Hours
20000
25000
30000
22000
21000
18000
24000
28000

Power
Cost
26000
38000
42500
35000
34000
31400
36000
42000

1. Prepare a scattergraph by plotting power costs against machine hours. Does

the scattergraph show a linear relationship between machine hours and
power cost?
2. Using the high and low points, compute a power cost formula.
3. Use the method of least squares to compute a power cost formula. Evaluate
the coefficient of determination.
4. Rerun the regression and drop the point (20,000; $26,000) as an outlier.
Compare the results from this regression with those for the regression in
Requirement 3. Which is better?

Chart Title
60000
40000
Power Cost

Linear ()

20000
0
0

20000 40000

Machine Hours

Answers:
1.

The Equation For Scatterplot Method:

V=Variable Cost
F=Fix Cost
Y=Predicted Cost
Persamaan nya adalah:
V= (Y2-Y1)/(X2-X1)
Kita ambil titik yang dilewati oleh garis yaitu
X1, Y1= (24.000,36.000)

X2,Y2= (25.000,38.000)
V= (Y2-Y1)/(X2-X1)
V=(38.000-36.000)/(25.000-24.000)
V=(2.000)/(1.000)
V=2
F=Y2-VX2
F=38.000-(2)(25.000)
F=38.000-(2)(25.000)
F=38.000-50.000
F=-12.000
2. High and Low Method
High Point
X
30.000
2

Y
2

42.500

Low Point
X1

20.000

Y1

26.000

V= (Y2-Y1)/(X2-X1)
V= (42.500-26.000)/(30.000-20.000) Y=-7.000+1,65X
V=1,65
F=Y2-VX2
F=42.500-1,65(30.000)
F=-7000
3. Persamaan Harga Untuk 10 Bulan

Persamaan Harga untuk 9 Bulan (setelah bulanI dihilangkan)

Dari kedua persamaan harga tersebut di atas, persamaan harga ke dua lebih
mencerminkan persamaan harga yang sebenarnya. Hal ini bisa dilihat dari 2 hal,
yaitu:
Persamaan 1 (10 months)
Persamaan 2 (9 months)
2
R Square (R )
0,8044 (80,44%)
0,9768 (97,68%)
Standar Error
1944,598
692,612
Dari tabel di atas, maka bisa terlihat persamaan 2 lebih akurat, hal ini disebabkan
oleh nilai Koefisien Determinasi (R2) yang lebih mendekati 1 (100%) untuk
persamaan 2 dan nilai Standar Error persamaan 2 yang lebih kecil daripada
persamaan 1.

ANGGARAN UNTUK PERENCANAAN DAN PENGENDALIAN

Lampiran2

8- :2 l

FLEXIBLE BUDGET

L04 The controUer for Muir Company's Salem plant is

analyzing
overhead
in
order
to
determine
appropria te drivers for use in flexible budgeting .
She decided to concentrate on the past 12 months
since that time period was one in which there was
little important change in technology, product
lines, and so on. Data on overhead costs, number
of machine hours, number of setups, and number
of purchase orders are given in the following table:

Month
January
February
March
April
May
June
July
August
Septembe
r
October
November

Overhead
Costs
$ 32,296
31,550
36,280
36,867
36,790
37,800
40,024
39,256
33,800
33,779
37,225
27,500
$423,167

Number of
Machine Hours
1,000
930
1,100
1,050
1,170
1,200
1,23;
1,190
1,070
1,210
1,207
1,084
13,446

Number
of
Setups

Number of
Purchase Orders

20
18
21
23
22
25
27
24
20
22
23
15
260

216
250
300
270
285
240
237
303
255
195
270
150
2,971

Required:

1. Calculate an overhead rate based on machine hours using the

total overhead cost and total machine hours. (Round the overhead
rate to the nearest cent and predicted overhead to the nearest
dollar). Use this rate to predict overhead for each of the 12
months.
2. Run a regression
equation using only machine hours as the
independent variable.Prepare a flexible budget for overhead for
the 12 months using the results of this regression equation.
(Round the intercept and x coefficient to
the nearest
cent and predicted overhead to the nearest dollar.)
this
flexible budget better than the budget in Requirement 1 ? Why
or why not?

Lampiran 3
8-21

Month

Flexible Budget

Overhead
costs (y)

January
February
March
April
May
June
July
August
September
October
November
December
Total

$
$
$
$
$
$
$
$
$
$
$
$
$

1. Overhead rate

Total Overhead
costs Total
Machine Hours
= 31.47

32,296
31,550
36,280
36,867
36,790
37,800
40,024
39,256
33,800
33,779
37,225
27,500
423,167

number
machine
hours (x)

of

1000
930
1100
1050
1170
1200
1235
1190
1070
1210
1207
1084
13446

number of Budgeted in
number
purchase Requirement 1 varians
of setups
orders
20
18
21
23
22
25
27
24
20
22
23
15
260

216
250
300
270
285
240
237
303
255
195
270
150
2971

$ 31,470.00
$ 29,267.10
$ 34,617.00
$ 33,043.50
$ 36,819.90
$ 37,764.00
$ 38,865.45
$ 37,449.30
$ 33,672.90
$ 38,078.70
$ 37,984.29
$ 34,113.48
$ 423,145.62

$
826 U
$ 2,283 U
$ 1,663 U
$ 3,824 U
$
(30) F
$
36 U
$ 1,159 U
$ 1,807 U
$
127 U
$ (4,300) F
$
(759) F
$ (6,613) F
$
21 U

budgeted based
on
regression
equatian (Y =
8699.64
$
$
$
$
$
$
$
$
$
$
$
$
$

varians

32,409.64
30,749.94
34,780.64
33,595.14
36,440.34
37,151.64
37,981.49
36,914.54
34,069.34
37,388.74
37,317.61
34,401.28
423,200.34

$
(114) F
$
800 U
$ 1,499 U
$ 3,272 U
$
350 U
$
648 U
$ 2,043 U
$ 2,341 U
$
(269) F
$ (3,610) F
$
(93) F
$ (6,901) F
$
(33) F

2. Regression Equation
SUMMARY OUTPUT
Regression Statistics
Multiple R
R Square
Adjusted R Square
Standard Error
Observations

0.636214008
0.404768264
0.34524509
2907.610515
12

ANOVA

df

SS
Regression
Residual
Total

Intercept
X Variable 1

MS

F
1
10
11

Significance F

57490069.86 57490070 6.8001795

84541989.06 8454199
142032058.9

Coefficients
Standard Error
t Stat
8699.636106 10221.32352 0.851126
23.70752393 9.091300439 2.607715

P-value
0.4146153
0.0261431

0.026143085

Lower 95% Upper 95% ower 95.0% Upper 95.0%

-14074.89194 31474.16 -14074.9
31474.16415
3.450844204
43.9642 3.450844
43.96420365

Formula
Y = 8699.64 + 23.71x
Apakah Anggaran fleksibel sesuai dengan persamaan regresi lebih baik dibanding dengan menggunakan overhead rate?
1.
Jika dilihat dari sisi Favorable atau Unfavorable (menguntungkan atau tidak menguntungkan) maka bisa dikatakan lebih baik.
2. Jika diperhatikan lagi ke persamaan regresi, dimana R Square adalah 0.404768264 itu artinya jauh mendekati angka 1, disimpulkan
persamaan regresi ini kurang sempurna, jadi bisa dikatakan tidak lebih baik.

R Square (R ) sering disebut dengan koefisien determinasi, adalah mengukur kebaikan suai (goodness of fit) dari persamaan regresi; yaitu memberikan
2

proporsi atau persentase variasi total dalam variabel terikat yang dijelaskan oleh variabel bebas. Nilai R terletak antara 0 1, dan kecocokan model dikatakan lebih
2

baik kalau R semakin mendekati 1.

ANALISIS COST VOLUME PROFIT

Problem 17-20
Sales (100.000 units)
Less: Variable Cost
Contribution Margin
Less: Fixed Cost
Operating Income

$2.000.000
1.100.000
$ 900.000
765.000
135.000

1. Contribution Margin per unit

= $900.000/100.000
= $9
BEP:
Sales TVC TFC = 0
20 Q 11 Q 765.000
=0
9Q
= 765.000
Q
= 85.000 unit
Profit saatpenjualansebanyak 30.000 di atas BEP:
Operating Income
= Sales TVC TFC
= (20 x 115.000) (11 x 115.000) 765.000
= 2.300.000 1.265.000 765.000
= $270.000

2. Contribution Margin Ratio

BEP

=
=
=
=

= $9/$20
45%
Fixed Cost/Contibution Margin Ratio
765.000/45%
$1.700.000

3. Margin of Safety

= 100.000 85.000
= 15.000 unit

4. Operating Lavarage

= Contibution Margin/Profit
= 900.000/135.000
= 6,67
= 20% x 6,67
= 133,4%
= (133,4% x 135.000) + 135.000
= $315.000

Increase in Profit
New Profit Level
5. Operating Income
10% (P x Q)
10% (20Q)
20Q 11Q 2Q
7Q
Q

= Sales TVC TFC

= (P x Q) (VC x Q) TFC
= 20Q 11Q 765.000
= 765.000
= 765.000
= 109.285 unit

6. Net Income
180.000
0,6 Operating Income
Operating Income

= Operating Income (1-Tax Rate)

= Operating Income (1 0,4)
= 180.000
= 300.000

Operating Income
300.000
9Q
Q
Problem 17-21

= Sales TVC TFC

= 20Q 11Q 765.000
= 1.065.000
= 118.333 unit

Sales (120.000 units)

Variable Expenses
Contribution Margin
Fixed Expenses
Operating Income

$7.500.000
3.450.000
$4.050.000
3.375.000
$ 675.000

1. Contibution Margin per Unit = $4.050.000/120.000

= $33,75
BEP:
Sales TVC TFC = 0
62,5Q 28,75Q 3.375.000
=0
33,75Q
= 3.375.000
Q
= 100.000 unit
Contribution Margin Ratio
= 33,75/62,5
= 54%
BEP
= Fixed Cost/Contribution Margin Ratio
= 3.375.000/0,54
= $6.250.000
2. Increase in CM (54% x 1.000.000)
Increase in Advertising Expense
Increase in Profit

= $540.000
= 100.000
= $440.000

3. Contributin Margin Ratio

Contribution Margin

= Contribution Margin/Sales
= CM Ratio x Sales
= 54% x 540.000
= 291.600

4. Net Income
1.254.000
Operating Income

= Operating Income (1 Tax Rate)

= Operating Income (1 0,34)
= 1.900.000

Operating Income
1.900.000
33,75Q
Q

= Sales TVC TFC

= 62,5Q 28,75Q 3.375.000
= 5.275.000
= 156.296 unit

5. Margin of Safety

= 120.000 100.000
= 20.000 unit

6. Operating Lavarage

= Contribution Margin/Profit
= 4.050.000/675.000
=6
= 20% x 6
= 120%

Increase in Profit

BIAYA KUALITAS DAN PRODUKTIVITAS

(PENGUKURAN, PELAPORAN DAN PENGENDALIAN)
Latihan Soal
Latihan 1
In 2007, Major Company initiated a full-scale, quality
improvement program. At the end of the year, Jack Aldredge, the
president, noted with some satisfaction that the defects per unit of
product had dropped significantly compared to the prior year. He was
also pleased that relationships with suppliers had improved and
defective materials had declined. The new quality training program was
also well accepted by employees. Of most interest to the president,
however, was the impact of the quality improvements on profitability. To
help assess the dollar impact of the quality improvements, the actual
sales and the actual quality costs for 2006 and 2007 are as follows by
quality category:
Sales
Appraisal costs:
Packaging inspection
Product acceptance
Prevention costs:
Quality circles
Design reviews
Quality improvement projects
Internal failure costs:
Scrap
Rework
Yield losses
Retesting
External failure costs:
Returned materials
Allowances
Warranty

2006
$8,000,000

2007
$10,000,000

320,000
40,000

300,000
28,000

4,000
2,000
2,000

40,000
20,000
100,000

280,000
360,000
160,000
200,000

240,000
320,000
100,000
160,000

160,000
120,000
400,000

160,000
140,000
440,000

All prevention costs are fixed (by discretion). Assume all other quality costs are
unitlevel variable.
Required:
1. Compute the relative distribution of quality costs for each year. Do you
believe that the company is moving in the right direction in terms of the
balance among the quality cost categories? Explain.
2. Prepare a 1-year trend performance report for 2007 (compare the actual
costs of 2007 with those of 2006, adjusted for differences in sales volume).
How much have profits increased because of the quality improvements made
by Major Company?
3. Estimate the additional improvement in profits if Major Company ultimately
reduces its quality costs to 2.5 percent of sales revenues (assume sales of
$25 million).

Answer:
1.
2006
Sales

2007

8.000.00
0

10.000.0
00

Appraisal costs:

360. 4,50%
000

328. 3,28%
000

Prevention
costs:

8.
000

0,10%

160. 1,60%
000

Internal failure
costs:

1.000.0 12,50
00
%

820. 8,20%
000

External failure
costs:

680. 8,50%
000

740. 7,40%
000

2.048. 25,60
000
%

2.048 20,48
.000
%

Total

Dari tabel tersebut dapat kita lihat bahwa walaupun total quality cost tidak
berubah tapi dengan naiknya sales maka persentase quality cost terhadap sales
pun menurun. Di sisi lain, proporsi distribusi quality cost pun terlihat membaik.
Terdapat pergeseran biaya dari failure cost ke control cost. Jadi, dari
perbandingan quality cost tersebut terjadi peningkatan distribusi relatif quality
cost menuju tingkat optimum.

2.
2006

2007

Sales

8.000.0
00

Appraisal
costs:

360.00
0

4,50%

328.000

3,28%

8.000

0,10%

160.000

1,60%

1.000.0
00

12,50
%

820.000

8,20%

Prevention
costs:

Internal failure
costs:

10.000.00
0

Proyeksi 2007 dengan

distribusi relatif 2006
10.000.00
0
4
,
450.000,0
5
0
0
%
0
,
10.000,00
1
0
%
1
2
1.250.000
,
,00
5
0
%

External failure
costs:

680.00
0

8,50%

740.000

7,40%

850.000,0
0

Total

2.048.0
00

25,60
%

2.048.000

20,48
%

2.560.000

Selisih proyeksi 2007 dengan

biaya aktual

= 2.560.000 2.048.000

= 512.000

30.00%
25.00%
20.00%
External failure costs
Internal failure costs

15.00%

Prevention costs
Appraisal costs

10.00%
5.00%
0.00%
2006

2007

3.
Estimasi quality cost dengan persentase aktual
20,48% x 25.000.000

5.120.000

Estimasi quality cost dengan persentase 2,5%

2,5% x 25.000.000
Keuntungan tambahan

625.000
4.495.000

8
,
5
0
%
2
5
,
6
0
%

Latihan 2

2003
2004
2005
2006
2007

In 2003, Milton Thayne, president of Carbondale Electronics,

received a report indicating that quality costs were 31 percent of sales.
Faced with increasing pressures from imported goods, Milton resolved to
take measures to improve the overall quality of the companys products.
After hiring a consultant in 2004, the company began an aggressive
program of total quality control. At the end of 2007, Milton requested an
analysis of the progress the company had made in reducing and
controlling quality costs. The accounting department assembled the
following data:
Internal External
Sales PreventionAppraisalFailure Failure
$500,000 $ 5,000
$10,000 $80,000 $60,000
600,000
25,000
15,000 60,000
50,000
700,000
35,000
30,000 35,000
25,000
600,000
40,000
15,000 25,000
20,000
500,000
50,000
5,000 12,000
8,000

Required:
1. Compute the quality costs as a percentage of sales by category and in total for
each year.
2. Prepare a multiple-year trend graph for quality costs, both by total costs and
by category. Using the graph, assess the progress made in reducing and
controlling quality costs. Does the graph provide evidence that quality has
improved? Explain.
3. Using the 2003 quality cost relationships (assume all costs are variable),
calculate the quality costs that would have prevailed in 2006. By how much
did profits increase in 2006 because of the quality improvement program?
Repeat for 2007.
Answer:
1.
Prevention

2003
1,00%

2004
4,17%

2005
5,00%

2006
6,67%

Appraisal
Internal
Failure
External
Failure

2,00%
16,00
%
12,00
%

2,50%
10,00
%
8,33%

4,29%
5,00%

2,50%
4,17%

2007
10,00
%
1,00%
2,40%

3,57%

3,33%

1,60%

Total

31,00
%

25,00
%

17,86
%

16,67
%

15,00
%

2.
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
2003

2004

2005

2006

2007

18.00%
16.00%
14.00%
12.00%
Prevention

10.00%

Appraisal

8.00%

Internal Failure
External Failure

6.00%
4.00%
2.00%
0.00%
2003

2004

2005

2006

2007

3.
Tahun 2006
Biaya jika menggunakan distribusi 2003
31% x 600.000 =

186.000

Biaya aktual

100.000

Profit

86.000

Tahun 2007
Biaya jika menggunakan distribusi 2003
31% x 500.000 =

155.000

Biaya aktual

75.000

Profit

80.000

PRICING AND PROFIT ANALYSIS

19-13 PRICE DISCRIMINATION
Bernese, Inc., manufactures and distributes a variety of health products, including
velcrofastened wrist stabilizers for people with carpal tunnel syndrome. Annual
production of wrist stabilizers averages 200,000 units. A large chain store purchases
about 40 percent of Berneses production. Several thousand independent retail
drugstores and medical supply stores purchase the other 60 percent. Bernese incurs the
following costs of production per box:
Direct materials
$2.20
Direct labor
1.05
Overhead
0.75
Total
$4.00
Bernese has one sales person assigned to the chain store account at a cost of $65,600
per year. Delivery is made in 1,000 unit batches about three times a month at a delivery
cost of $600 per batch. Four salespeople service the remaining accounts. They call on the
stores and incur salary and mileage expenses of approximately $39,900 each. Delivery
costs vary from store to store, averaging $0.45 per unit. Bernese charges the chain store
$6.25 per box and the independent stores $6.50 per box.
Required:
Is Berneses pricing policy supported by cost differences in serving the two different
classes of customer? Support your answer with relevant calculations.
Answer :
Chain store
Sales
6,25
Manufactoring cost per box
$4.00
Cost of salesperson per box(65,600/80.000)
Delivery cost per box (600*80/80.000)?
Unit Cost
Profit
0.83 (

0.82
0.6
5.42
13,28%)

Independent Stores
Sales
6,5
Manufacturing cost per box
$4.00
Delivery
0.45
Cost of salespeople per box ((4x39,900)/120.000) 1.33
Unit Cost
5.78
Profit
0,72 (11,07%)

19-14. UNIT COSTS, INVENTORY VALUATION, VARIABLE AND ABSORPTION

COSTING
Moyer Company produced 80,000 units during its first year of operations and sold 76,000
at $9 per unit. The company chose practical activityat 80,000 unitsto compute its
predetermined overhead rate. Manufacturing costs are as follows:
Direct materials
$240,000
Direct labor
88,000
Expected and actual variable overhead
72,000
Expected and actual fixed overhead
36,000
Required:
1. Calculate the unit cost and the cost of finished goods inventory under absorption
costing.
2. Calculate the unit cost and the cost of finished goods inventory under variable costing.
3. What is the dollar amount that would be used to report the cost of finished goods
inventory to external parties. Why?
Answer:

1. Unit cost under absoption costing

Direct materials (240,000/80.000)
$3.00
Direct labor (88,000/80.000)
1.10
Variable overhead (72,000/80.000)
0.90
Variabel cost per unit
$5.00
Fixed overhead(36,000/80.000)
0.45
Absorption cost per unit
$5.45
the cost of finished goods inventory under absorption costing = (80.00076.000)x$5.45=$21,800
2. Unit cost under variable costing
Direct materials (240,000/80.000)
Direct labor (88,000/80.000)
Variable overhead (72,000/80.000)
Variabel cost per unit
the cost of finished goods inventory
76.000)x$5.00=$20,000

$3.00
1.10
0.90
$5.00
under variable costing = (80.000-

3. the cost of finished goods inventory yang disajikan untuk pihak eksternal perusahaan
adalah the cost of finished good inventory yang dihitung berdasarkan absorption
costing yaitu sebesar $21,800. Karena dengan menggunakan absorption costing, nilai
persediaan (asset) pada neraca akan meningkat.
19-15 INCOME STATEMENTS, VARIABLE AND ABSORPTION COSTING
The following information pertains to Caesar, Inc., for last year:
Beginning inventory, units

Units produced
60,000
Units sold
57,400
Variable costs per unit:
Direct materials
$9.00
Direct labor
$6.50
Variable overhead
$3.60
Variable selling expenses
$3.00
Fixed costs per year:
Fixed overhead
$234,000
Fixed selling and administrative expenses $236,000
There are no work-in-process inventories. Normal activity is 60,000 units. Expected and
actual overhead costs are the same.
Required:
1. How many units are in ending inventory?
2. Without preparing an income statement, indicate what the difference will be between
variable-costing income and absorption-costing income.
3. Assume the selling price per unit is $32. Prepare an income statement using:
a. Variable costing
b. Absorption costing
Jawaban:
1. Ending inventories = 60.000 57.400 = 2.600 units
2. Perbedaan yang terjadi pada saat perhitungan income dengan variable costing
dengan absorption costing adalah pada nilai harga pokok produksi, dimana pada
absorption costing memperhitungkan seluruh biaya produksi sebagai harga pokok
produk tanpa memperhatikan apakah biaya tersebut bersifat tetap atau variable.
Sedangkan pada variable costing hanya biaya produksi yang bersifat variable yang
diperhitungkan sebagai harga pokok produksi.

3. Unit cost:
Direct materials
Direct labor
Variable overhead
Variabel cost per unit
Fixed overhead(234,000/60.000)
Absorption cost per unit

$9.00

$6.50
$3.60
19.10

3.90
23.00

Income statement
a. The income statement under variable costing:
Sales ($32x57.400)
$1,836,800
Less variable expenses:
Variable cost of goods sold (19.10x57.400)
(1,096,340)
Variable selling expenses ($3x57.400)
(172,200)
Contribution margin
568,260
Less fixed expenses:
Fixed overhead
($234,000)
Fixed selling and administratives
($236,000)
Operating income
$98,260
b. The income statement under absorption costing:
Sales ($32x57.400)
$1,836,800
Less: Cost of goods sold ($23x57.400)
1,320,200
Gross margin
516,600
Less: Selling expenses*
408,00
Operating income
$108,400
*selling expense = variabel selling expense+fixed selling and administrative expense
($3x57.400) + 236,000 = $408,200

PENGAMBILAN KEPUTUSAN TAKTIS

1) Problem 18.11
Diketahui: Income Statement sebagai berikut:

Sales
(-) Variable Expenses
Contribution Margin
(-) Direct Fixed Expenses
Segment Margin
(-)
Common
Fixed
Expenses
(allocated)
Operating Income (loss)

Automobile
Insurance
$4.200.000
3.830.000
$370.000
400.000
$(30.000)
100.000
$(130.000)

Life-Insurance
$12.000.000
9.600.000
$2.400.000
500.000
$1.900.000
200.000
$1.700.000

Jika Automobile Insurance dihentikan, sales dari Life-Insurance menurun

sebesar 15%.
Ditanya:
1.Jika Automobile Insurance dihentikan, bagaimana pengaruhnya pada
income?
2.Diasumsikan bahwa advertising budget dinaikkan sebesar $50.000 akan
menaikkan sales pada: Automobile Insurance sebesar 10% dan Life
Insurance sebesar 3%. Apakah advertising budget sebaiknya
ditingkatkan?
Penyelesaian:
1.Perlu diketahui bahwa Common Fixed Expense tidak relevan, sehingga
tidak disertakan dalam komputasi.

Sales
(-)
Variable
Expenses
Contribution
Margin
(-)
Direct
Fixed
Expenses
Segment Margin

Meneruskan
(A)

Menghentikan
(B)

$16.200.000
13.430.000

$10.200.000
8.160.000

Perbedaan Jika
Meneruskan
(A-B)
$6.000.000
5.270.000

$2.770.000

$2.040.000

$730.000

900.000

500.000

400.000

$1.870.000

$1.540.000

$330.000

Jadi, jika Automobile Insurance dihentikan, akan terjadi perubahan pada

pengaruh bersih berupa kerugian sebesar $330.000.

2.Dengan asumsi bahwa advertising budget dinaikkan sebesar $50.000

akan menaikkan sales pada: Automobile Insurance sebesar 10% dan Life
Insurance sebesar 3%, maka perhitungannya menjadi sbb:

Sales
(-) Variable Expenses
Contribution Margin
(-) Direct Fixed Expenses
Segment Margin
(-)
Common
Fixed
Expenses
(allocated)
Operating Income (loss)

Automobile
Insurance
$4.620.000a
4.213.000b
$407.000
450.000c
$(43.000)
100.000

Life-Insurance
$12.360.000d
9.888.000e
$2.472.000
550.000f
$1.922.000
200.000

$(143.000)

$1.722.000

Keterangan: Komputasi padaAutomobile Insurance

a

Sales: 1.1*$4.200.000 = $4.620.000

Variable Expenses: 1.1*$3.830.000 = $4.213.000

Direct Fixed Expenses: $400.000+$50.000 = $450.000

Komputasi padaLife-Insurance
d

Sales: 1.03*$12.000.000 = $12.360.000

Variable Expenses: 1.03*$9.600.000 = $9.888.000

Direct Fixed Expenses: $500.000+$50.000 = $550.000

Dari perhitungan di atas, dapat ditemukan bahwa terjadi

income sebesar $13.000 ($130.000$143.000) pada
Insurance
dan
kenaikan
income
sebesar
($1.700.000$1.722.000) pada Life-Insurance. Secara total,
advertising budget sebesar $50.000 memberikan kenaikan
income sebesar $9.000.

penurunan
Automobile
$22.000
menaikkan
pada total

Konklusi: Ya, advertising budget sebaiknya ditingkatkan.

2) Problem 18.16
Diketahui: Gray Dentistry Services memiliki dental laboratory untuk
memproduksi porcelain crowns dan gold crowns. Unit Cost
untuk memproduksi crowns sbb:
Direct Material
Direct Labour
Variable Overhead
Fixed Overhead
Total

Porcelain
$60
20
5
22
$107

Gold
$90
20
5
22
$137

-Detail Fixed Overhead: Salary (supervisor) sebesar $30.000

Depreciation sebesar $5.000
Rent (lab facility) sebesar $20.000
-Overhead ditetapkan berdasarkan Direct Labour hours (ratenya: 5500 DL
hours)
-Local Dental Lab menawarkan kepada Gray:
$100 untuk Porcelain dan $132 untuk Gold
-Jika tawaran diterima, equipment Gray akan di-scrapped.
-Sebagai informasi, Gray menggunakan 1,500 Porcelain Crowns dan 1,000
Gold Crowns setiap tahunnya.

Ditanya:
1.Bagaimana keputusan Gray? Akankah Gray memutuskan
membuat atau menjual? Tunjukkan perhitungannya!

untuk

2.Faktor kualitatif apa yang harus dipertimbangkan Gray dalam membuat

keputusan ini?
3.Anggaplah lab facility dimiliki dan $20.000 merupakan depresiasi.
Bagaimana pengaruhnya pada analisis (1)?
4.Merujuk pada data semula, asumsikan volume crowns: 3,000 porcelain
dan 2,000 gold. Haruskah Gray membuat atau membeli crowns? Jelaskan
hasil perhitungannya!

Pembahasan:

Perlu diketahui bahwa depresiasi merupakan biaya tertanam (sunk cost),

sehingga biaya depresiasi tidak relevan.

1.Keputusan Membuat atau Membeli

DM
DL
VOH
FOH
Biaya
Pembelian
Total
Biaya

Alternatif
Membuat
180.000a
50.000b
55.000c
50.000d

Membeli

282.000e

Perbedaan biaya
untuk membuat
$180.000
50.000
55.000
50.000
(282.000)

$335.000

$282.000

$53.000

Relevan
Keterangan: Komputasi
a
Direct Material (DM): (1,500*$60) + (1,000*90) = $180.000
b
Direct Labour (DL): (1,500*$20) + (1,000*20) = $50.000
c
Variable Overhead (VOH): 2*(5500DLhours*$5) = $55.000
d
Fixed Overhead (FOH): $30.000(Salary) + $20.000(Rent) =
$50.000
e
Biaya Pembelian: Porcelain: 1,500*$100 = $150.000
Gold: 1,000*$132 = $132.000
Total: $150.000+$132.000 = $282.000
Jadi, tawaran dari Local Dental Lab harus diterima.
2.Faktor kualitatif yang harus dipertimbangkan dalam membuat keputusan
ini adalah:
-Kualitas komponen yang dibeli secara eksternal
-Keandalan sumber pasokan
-Perkiraan kestabilan harga selama beberapa tahun berikutnya
3.Jika lab facility dimiliki (bukan disewa) dan $20.000 merupakan
depresiasi, maka pengaruhnya:
Penurunan pada Fixed Overhead (FOH) sebesar $20.000.
Dengan kata lain, FOH menjadi $30.000.
Jadi, total biaya relevan untuk membeli menjadi: $315.000.
Keputusan Gray: Membeli, karena dari segi biaya, alternatif membeli
(S282.000) lebih efisien daripada alternatif membuat ($315.000).
4.Keputusan Membuat atau Membeli
Asumsi: Volume Crowns: 3,000 Porcelain dan 2,000 Gold.
Alternatif
Membuat
360.000a
100.000b
55.000c
50.000d

Membeli

564.000e

Perbedaan biaya
untuk membuat
$360.000
100.000
55.000
50.000
(564.000)

DM
DL
VOH
FOH
Biaya
Pembelian
Total
Biaya
$565.000
$564.000
$1.000
Relevan
Keterangan: Komputasi
a
Direct Material (DM): (3,000*$60) + (2,000*90) = $360.000
b
Direct Labour (DL): (3,000*$20) + (2,000*20) = $100.000
c
Variable Overhead (VOH): 2*(5500DLhours*$5) = $55.000
d
Fixed Overhead (FOH): $30.000(Salary) + $20.000(Rent) =
$50.000
e
Biaya Pembelian: Porcelain: 3,000*$100 = $300.000
Gold: 2,000*$132 = $264.000
Total: $150.000+$132.000 = $564.000
Jadi, Gray seharusnya memilih untuk membeli.