Sales

East West
Product (Units) (Units)

A 4,000.00 3,000.00
B 6,000.00 5,000.00
C 9,000.00 6,000.00

Inventories

Materials :

Units in Beginning Units in Ending

Material inventories inventories

X 30,000.00 40,000.00
Y 10,000.00 12,000.00
Z 2,000.00 2,500.00

Work in process: None at the beginning or end of the period finished goods (fifo):

Beginning Inventory

Product units unit cost

A 200 $ 140.00
B 400 $ 95.00
C 500 $ 75.00

Materials Quantity Requirements and Unit Costs

Material
X Y
Product A 12 5
Product B 8 3
Product C 6 2
Material unit cost $ 1.00 $ 14.00

Labor Time Requirements and Departmental Labor Rates

Cutting Assembling
Hours Hours
Product A 0.5 2.5
Product B 0.375 2
Product C 0.375 1.75
Rate per Labor Hour $ 8.00 $ 10.00
Budgeted Factory Overhead

Cutting Department

Variable rate
Fixed Cost per Machine
Estimate Hour
Indirect material and supplies $ 5,957.00 $ 0.35
indirect labor $ 25,000.00 $ 0.50
payroll taxes $ 13,030.00 $ 0.05
Employee fringe benefits $ 14,333.00 $ -
equipment depreciation $ 5,000.00 $ -
small tools $ - ###
repairs and maintenance $ 2,000.00 $ 0.10
allocated building costs $ 1,000.00 $ -
allocated general factory costs $ 6,000.00 $ -

Estimated Cutting Department Machine Time Required for each unit of product

Product A Product B
Machine Time in Hours 0.8 0.6

Comercial Expenses and Income Tax

Marketing expenses $ 356,790.00

Administrative expenses $ 290,000.00
Income Tax rate 40%
 Sales Price
(Per Unit)

$ 200.00
$ 150.00
$ 100.00

Unit Cost

$ 1.00
$ 14.00
$ 2.50

goods (fifo):

Units Ending
Iventory
250
200
400

terial
Z
2
1
1
$ 2.50

Finishing
Hours
0.8
0.5
0.5
$ 9.00
 Assembing Department Finishing Department
Variable
rate per Variable
Fixed Cost labor Fixed Cost rate per
Estimate Hour Estimate labor Hour
$ 9,949.00 $ 0.50 $ 6,185.00 $ 0.20
$ 25,000.00 $ 0.20 $ 22,000.00 $ 1.00
$ 67,800.00 $ 0.02 $ 56,585.00 $ 0.10
$ 74,580.00 $ - $ 62,244.00 $ -
$ - ### $ 2,000.00 $ -
$ 2,500.00 $ 0.25 $ - ###
$ 1,500.00 $ 0.10 $ 1,500.00 $ 0.10
$ 1,000.00 $ - $ 1,000.00 $ -
$ 9,000.00 $ - $ 7,500.00 $ -

of product

Product C
0.4
 Franklin Company
Schedule 1
Sales Budget
for the year ending december 31, 20xx

Territories
Product A East West
Units 4,000.00 3,000.00
Unit Price $ 200.00 $ 200.00
Total $ 800,000.00 $ 600,000.00

Product B
Units 6,000.00 5,000.00
Unit Price $ 150.00 $ 150.00
Total $ 900,000.00 $ 750,000.00

Product C
Units 9,000.00 6,000.00
Unit Price $ 100.00 $ 100.00
Total $ 900,000.00 $ 600,000.00

Total Sales $ 2,600,000.00 $ 1,950,000.00

Total
7,000.00
$ 200.00 145.20 cogs
$ 1,400,000.00

11,000.00
$ 150.00
$ 1,650,000.00

15,000.00
$ 100.00
$ 1,500,000.00

$ 4,550,000.00
 Franklin Company
Schedule 2
Production Budget
for the year ending december 31, 20xx

Product A Product B Product C

Units required to meet sales
Budget (Schedule 1) 7,000.00 11,000.00 15,000.00
Add Desired ending inventory 250 200 400
Total Units required 7,250.00 11,200.00 15,400.00
less Beginning inventory (200.00) (400.00) (500.00)
Planned Production for the year 7,050.00 10,800.00 14,900.00
 Franklin Company
Schedule 3
Direct Material Budget in Units
for the year ending december 31, 20xx

Material X Material Y
Product A
Units of A to be Manufactured ( Schedule 2) 7,050.00 7,050.00
Materials quantity required per unit of A 12 5
Units of Material Required 84,600.00 35,250.00

Product B
Units of A to be Manufactured ( Schedule 2) 10,800.00 10,800.00
Materials quantity required per unit of B 8 3
Units of Material Required 86,400.00 32,400.00

Product C
Units of A to be Manufactured ( Schedule 2) 14,900.00 14,900.00
Materials quantity required per unit of C 6 2
Units of Material Required 89,400.00 29,800.00

Total Units of Materials Required 260,400.00 97,450.00

Material Z

7,050.00
2
14,100.00

10,800.00
1
10,800.00

14,900.00
1
14,900.00

39,800.00
 Franklin Company
Schedule 4
Purchases Budget
for the year ending december 31, 20xx

Material X Material Y Material Z

units required for production
(Schedule 3) 260,400.00 97,450.00 39,800.00
Add desired ending inventory 40,000.00 12,000.00 2,500.00
quantity required 300,400.00 109,450.00 42,300.00
less beginning inventory (30,000.00) (10,000.00) (2,000.00)
Units to be purchased 270,400.00 99,450.00 40,300.00
Unit cost $ 1.00 $ 14.00 $ 2.50
Total Cost of Purchases $ 270,400.00 $ 1,392,300.00 $ 100,750.00

narasi
 Total

$ 1,763,450.00
 Franklin Company
Schedule 5
Cost of Material required for Production Budget
for the year ending december 31, 20xx

Product A
Units of materials required for production (Schedule 3)
Unit Cost
Total

Product B
Units of materials required for production (Schedule 3)
Unit Cost
Total

Product C
Units of materials required for production (Schedule 3)
Unit Cost
Total

Total Cost of Materials required for production

klin Company
chedule 5
quired for Production Budget
ding december 31, 20xx

Material X Material Y Material Z Total

84,600.00 35,250.00 14,100.00

$ 1.00 $ 14.00 $ 2.50
$ 84,600.00 $ 493,500.00 $ 35,250.00 $ 613,350.00

86,400.00 32,400.00 10,800.00

$ 1.00 $ 14.00 $ 2.50
$ 86,400.00 $ 453,600.00 $ 27,000.00 $ 567,000.00

89,400.00 29,800.00 14,900.00

$ 1.00 $ 14.00 $ 2.50
$ 89,400.00 $ 417,200.00 $ 37,250.00 $ 543,850.00

$ 260,400.00 $ 1,364,300.00 $ 99,500.00 $ 1,724,200.00

 Franklin Company
Schedule 6
Direct Labor Budget
for the year ending december 31, 20xx

Product A Product B
Cutting Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 0.5 0.375
total Hours required 3,525.00 4,050.00
Departmental labor rate $ 8.00 $ 8.00
total departmental labor cost 28,200.00 $ 32,400.00

Assembling Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 2.5 2
total Hours required 17,625.00 21,600.00
Departmental labor rate $ 10.00 $ 10.00
total departmental labor cost $ 176,250.00 $ 216,000.00

Finishing Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 0.8 0.5
total Hours required 5,640.00 5,400.00
Departmental labor rate $ 9.00 $ 9.00
total departmental labor cost $ 50,760.00 $ 48,600.00

Total Direct cost labor $ 255,210.00 $ 297,000.00

20xx

Product C Total

14,900.00
0.375
5,587.50 13,162.50
$ 8.00 $ 8.00 narasi
$ 44,700.00 $ 105,300.00 untuk membuat produk a b dan c akan melalui 3 kegiatan

14,900.00
1.75
26,075.00 65,300.00
$ 10.00 $ 10.00
$ 260,750.00 $ 653,000.00

14,900.00
0.5
7,450.00 18,490.00
$ 9.00 $ 9.00
$ 67,050.00 $ 166,410.00

$ 372,500.00 $ 924,710.00
an melalui 3 kegiatan dpartment dimana hours required per unit sdh ditentukan dgn rate per jam 8 10 dan 12 s
jam 8 10 dan 12 sehingga total dr direct labor cost = total cutting assembling finishing =
 Franklin Company
Schedule 7
Cutting Department Budgeted Machine Hours
for the year ending december 31, 20xx

Product A Product B

Units to be manufactured (Schedule 2) 7,050.00 10,800.00

Hours of machine time required for each unit 0.8 0.6
Total Machine Hours required in department 5,640.00 6,480.00
Hours
xx

Product C Total

14,900.00
0.4
5,960.00 18,080.00
 Franklin Company
Schedule 8
Budgeted Factory overhead and Departement Rates
for the year ending december 31, 20xx

Fixed Cost

Cutting Department
Indirect material and supplies $ 5,957.00
indirect labor $ 25,000.00
payroll taxes $ 13,030.00
Employee fringe benefits $ 14,333.00
equipment depreciation $ 5,000.00
small tools $ -
repairs and maintenance $ 2,000.00
allocated building costs $ 1,000.00
allocated general factory costs $ 6,000.00

Total Department overhead

Budgeted overhead allocation base (Schedule 7)
Departmental Predetermined FOH rate

Assembling Department
Indirect material and supplies $ 9,949.00
indirect labor $ 25,000.00
payroll taxes $ 67,800.00
Employee fringe benefits $ 74,580.00
equipment depreciation $ -
small tools $ 2,500.00
repairs and maintenance $ 1,500.00
allocated building costs $ 1,000.00
allocated general factory costs $ 9,000.00

Total Department overhead

Budgeted overhead allocation base (Schedule 7)
Departmental Predetermined FOH rate

Finishing Department
Indirect material and supplies $ 6,185.00
indirect labor $ 22,000.00
payroll taxes $ 56,585.00
Employee fringe benefits $ 62,244.00
equipment depreciation $ 2,000.00
small tools $ -
repairs and maintenance $ 1,500.00
allocated building costs $ 1,000.00
allocated general factory costs $ 7,500.00
Total Department overhead
Budgeted overhead allocation base (Schedule 7)
Departmental Predetermined FOH rate

Cutting Department Budgeted Factory overhead

Assembling Department Budgeted Factory Overhead
Finishing Department Budgeted Factory Overhead
total Budgeted Factory Overhead

jadi untuk foh variable cost nya di tentukan oleh machin hours
mpany
e8
and Departement Rates
cember 31, 20xx

Variable Budgeted
Variable Cost Total
Cost Rate Activity

$ 0.35 18,080.00 $ 6,328.00 $ 12,285.00

$ 0.50 18,080.00 $ 9,040.00 $ 34,040.00
$ 0.05 18,080.00 $ 904.00 $ 13,934.00
$ - 18,080.00 $ - $ 14,333.00
$ - 18,080.00 $ - $ 5,000.00
$ - 18,080.00 $ - $ -
$ 0.10 18,080.00 $ 1,808.00 $ 3,808.00
$ - 18,080.00 $ - $ 1,000.00
$ - 18,080.00 $ - $ 6,000.00

$ 90,400.00
18,080.00
$ 5.00

$ 0.50 65,300.00 $ 32,650.00 $ 42,599.00

$ 0.20 65,300.00 $ 13,060.00 $ 38,060.00
$ 0.02 65,300.00 $ 1,306.00 $ 69,106.00
$ - 65,300.00 $ - $ 74,580.00
$ - 65,300.00 $ - $ -
$ 0.25 65,300.00 $ 16,325.00 $ 18,825.00
$ 0.10 65,300.00 $ 6,530.00 $ 8,030.00
$ - 65,300.00 $ - $ 1,000.00
$ - 65,300.00 $ - $ 9,000.00

$ 261,200.00
65,300.00
$ 4.00

$ 0.20 18,490.00 $ 3,698.00 $ 9,883.00

$ 1.00 18,490.00 $ 18,490.00 $ 40,490.00
$ 0.10 18,490.00 $ 1,849.00 $ 58,434.00
$ - 18,490.00 $ - $ 62,244.00
$ - 18,490.00 $ - $ 2,000.00
$ - 18,490.00 $ - $ -
$ 0.10 18,490.00 $ 1,849.00 $ 3,349.00
$ - 18,490.00 $ - $ 1,000.00
$ - 18,490.00 $ - $ 7,500.00
$ 184,900.00
18,490.00
$ 10.00

$ 90,400.00
$ 261,200.00
$ 184,900.00
$ 536,500.00
 Franklin Company
Schedule 9
Budgeted Unit Product Costs
for the year ending december 31, 20xx

Product A Cost per Product

Input
Input Unit of B Input
Unit Cost
Quantity Product A Quantity

Materials:
X 12 $ 1.00 $ 12.00 8
Y 5 $ 14.00 $ 70.00 3
Z 2 $ 2.50 $ 5.00 1
Total $ 87.00

Direct Labor:
Cutting Dept 0.5 $ 8.00 $ 4.00 0.375
Assembling Dept. 2.5 $ 10.00 $ 25.00 2
Finishing Dept. 0.8 $ 9.00 $ 7.20 0.5
Total $ 36.20

Applied overhead
Cutting Dept (MH Basis) 0.8 $ 5.00 $ 4.00 0.6
Assembling (DLH Basis) 2.5 $ 4.00 $ 10.00 2
Finishing Dept (DLH Basis 0.8 $ 10.00 $ 8.00 0.5
total $ 22.00

Total Cost per Unit $ 145.20

summary cost per units

1 product membutuhkan 145.20 dst
direct labor 3 kegiatan
overhead 3 kegiatan
pany
9
duct Costs
ember 31, 20xx

Cost per
Cost per Product C
Input Input Unit of
Unit of Input
Unit Cost Unit Cost Product
Product B Quantity
C

$ 1.00 $ 8.00 6 $ 1.00 $ 6.00

$ 14.00 $ 42.00 2 $ 14.00 $ 28.00
$ 2.50 $ 2.50 1 $ 2.50 $ 2.50
$ 52.50 $ 36.50

$ 8.00 $ 3.00 0.375 $ 8.00 $ 3.00

$ 10.00 $ 20.00 1.75 $ 10.00 $ 17.50
$ 9.00 $ 4.50 0.5 $ 9.00 $ 4.50
$ 27.50 $ 25.00

$ 5.00 $ 3.00 0.4 $ 5.00 $ 2.00

$ 4.00 $ 8.00 1.75 $ 4.00 $ 7.00
$ 10.00 $ 5.00 0.5 $ 10.00 $ 5.00
$ 16.00 $ 14.00

$ 96.00 $ 75.50