Kasus 10-1 Bagian A Februari 1988

Budget (Exhibit 10.3)

Product A Product B Product C

Total
Unit Unit Unit
Budget
($) Total ($) Total ($) Total
Sales 1 100 2 200 3 300 600
Standard Var. Cost:
Material 0,5 50 0,7 70 1,5 150 270
Labor 0,1 10 0,15 15 0,1 10 35
Variable Overhead 0,2 20 0,25 25 0,2 20 65
Total var. cost 0,8 80 1,1 110 1,8 180 370
Contribution (1) 0,2 20 0,9 90 1,2 120 230
Fixed Costs:
Fixed Overhead 25 25 25 75
Selling Expense 17 17 17 51
Adminis. Expense 8 8 8 24
Total Fixed Costs (2) 50 50 50 150
Profit Before Taxes (1-2) (30) 40 70 80

Varians Harga Penjualan (selling price variance), Februari

A B C Total
Actual volume (dalam unit) (1) 120 130 150 400
Actual price/unit (2) 0,95 1,9 2,8
Budget price/unit (3) 1 2 3
Actual over/(under) (4)=(2-3) (0,05) (0,1) (0,2)
Favorable/(unfavorable) price variance (5)=(1*4) (6) (13) (30) (49)

Bauran Penjualan dan Varians Volume (sales mix and volume variance), Februari

Actual (3) (5)

Product Volume Budgeted Difference (4) Variance
(1) Volume (2) (1-2) Unit Contibution (3*4)
A 120 100 20 0,2 4
B 130 100 30 0,9 27
C 150 100 50 1,2 60
Total 400 300 100 2,3 91
Varians Bauran (Mix Variance), Februari

(1) (2) (3) (4) (5) (6) (7)

Product Budgeted Budgeted Mix at Actual Sales Difference Unit Variance
Proportion Actual Volume (4-3) Contribution (5*6)
A 0,33 133,33 120 (13,33) 0,20 (2,67)
B 0,33 133,33 130 (3,33) 0,90 (3,00)
C 0,33 133,33 150 16,67 1,20 (20,00)
Total 1 400 400 0,00 14,33

Varians Volume Penjualan (Sales Volume Variance), Februari

(1) (2) (3) (4) (5) (6)

Product Budgeted Mix at Budgeted Difference Unit Volume Variance
Actual Volume Volume (2-3) Contribution (4*5)
A 133,33 100 33,33 0,20 6,67
B 133,33 100 33,33 0,90 30,00
C 133,33 100 33,33 1,20 40,00
Total 400 300 100,00 76,67

Varians pendapatan berdasarkan produk (Revenue Variance by Product), Februari

A B C Total
Price Variance (6) (13) (30) (49)
Mix Variance (2,66667) (3) 20 14,33333
Volume Variance 6,666667 30 40 76,66667
(2) 14 30 42

Varians biaya tetap (Fixed Cost Variances), Februari

Actual Budgeted Favorable or (Unfavorable) Variances

(Case 10.1) (Exhibit 10.3) (Budgeted-Actual)
Fixed Overhead 80 75 (5)
Selling Expense 57 51 (6)
Admin. Expense 33 24 (9)
Total 170 150 (20)
Varians Beban Manufaktur Variabel (Variable Manufacturing Expense Variances), Februari

Produksi (in Case) *Var. Cost Favorable/(Unfavorable)

Actual
Total Variances
(Case 10.1)
A B C (Budgeted-Actual)
Material 75 91 180 346 361 (15)
Labor 15 19,5 12 46,5 56 (9,5)
Overhead 30 32,5 24 86,5 105 (18,5)
Total 120 143 216 479 522 (43)
Soal N0.3
Budgeted Sales Volume
A B C Total
1. Estimated Industry Volume, units 833 500 1667 3000
2. Budgeted Market Share 12% 20% 6% 0
3. Budgeted Volume, units 100 100 100 300

Actual Market Share

4. Actual industry volume, units
(case) 600 650 1500 2750
5. Actual Sales (case) 120 130 150 400
6. Actual Market Share (5/4) 20% 20% 10% 14,5%

Variance due to Market Share

7. Actual Sales (unit) 120 130 150 400
8. Budgeted Shares at Actual
Industry Volume (2*4) 72 130 90 292
9. Difference (7-8) 48 0 60 108
10. Budgeted Unit Contribution 0,2 0,9 1,2 2
11. Variance Due to Market Share
(9*10) 9,6 0 72 81,6

Variance Due to Industry Volume

12. Actual Industry Volume 600 650 1500 2750
13. Budgeted Industry Volume 833 500 1667 3000
14. Difference (12-13) (233) 150 (167) (250)
15. Budgeted Market Share 12% 20% 6% 0
16. (14*15) -28 30 -10 -8
17. Unit Contribution (budget) 0,2 0,9 1,2 2
Total (6) 27 (12) 9
Kasus 10.1 Bagian B Maret 1988

Varians Harga Penjualan (selling price variance), Maret

A B C Total
Actual volume (dalam unit) (1) 90 70 80 240
Actual price/unit (2) 1,1 2,1 3,15
Budget price/unit (3) 1 2 3
Actual over/(under) (4)=(2-3) 0,1 0,1 0,15
Favorable/(unfavorable) price variance (5)=(1*4) 9 7 12 28

Bauran Penjualan dan Varians Volume (sales mix and volume variance), Maret

Actual (3) (5)

Product Volume Budgeted Difference (4) Variance
(1) Volume (2) (1-2) Unit Contibution (3*4)
A 90 100 (10) 0,2 (2)
B 70 100 (30) 0,9 (27)
C 80 100 (20) 1,2 (24)
Total 240 300 (60) 2,3 (53)
Varians Bauran (Mix Variance), Maret

(1) (2) (3) (4) (5) (6) (7)

Product Budgeted Budgeted Mix at Actual Sales Difference Unit Variance
Proportion Actual Volume (4-3) Contribution (5*6)
A 0,33 80 90 10 0,2 2
B 0,33 80 70 (10) 0,9 (9)
C 0,33 80 80 0 1,2 0
Total 240 240 0 2,3 (7)

Varians Volume Penjualan (Sales Volume Variance), Maret

Anggaran Bauran
pada Volume Volume Kontribusi Varians
Produk Aktual anggaran Selisih per unit volume
A 80 100 (20) 0,2 (4)
B 80 100 (20) 0,9 (18)
C 80 100 (20) 1,2 (24)
240 300 (60) 2,3 (46)

Varians pendapatan berdasarkan produk (Revenue Variance by Product), Maret

A B C Total
Price Variance 9 7 12 28
Mix Variance 2,00 -9 0 -7
Volume Variance -4 -18 -24 -46
7 -20 -12 -25
Varians biaya tetap (Fixed Cost Variances), Maret
Budgeted
Actual (Exhibit Favorable or (Unfavorable) Variances
(Case 10.1) 10.3) (Budgeted-Actual)
70 75 5
Fixed Overhead
45 51 6
Selling Expense
20 24 4
Admin. Expense
135 150 15
Total

Varians Beban Manufaktur Variabel (Variable Manufacturing Expense Variances), Maret

Produksi (in Case) *Var. Cost Actual Favorable/(Unfavorable)

Total (Case Variances
A B C 10.1) (Budgeted-Actual)
Material 45 56 150 251 245 6
Labor 9 12 10 31 26 5
Overhead 18 20 20 58 54 4
Total 72 88 180 340 325 15
Kasus 10.1 Bagian B Soal N0.3
Budgeted Sales Volume
A B C Total
1. Estimated Industry Volume, units 833 500 1667 3000
2. Budgeted Market Share 12% 20% 6% 0
3. Budgeted Volume, units 100 100 100 300

Actual Market Share

4. Actual industry volume, units
(case) 500 600 1000 2100
5. Actual Sales (case) 90 70 80 240
6. Actual Market Share (5/4) 18% 12% 8% 11%

Variance due to Market Share

7. Actual Sales (unit) 90 70 80 240
8. Budgeted Shares at Actual
Industry Volume (2*4) 60 120 60 240
9. Difference (7-8) 30 (50) 20 0
10. Budgeted Unit Contribution 0,2 0,9 1,2 2
11. Variance Due to Market Share
(9*10) 6 (45) 24 (15)

Variance Due to Industry Volume

12. Actual Industry Volume 500 600 1000 2100
13. Budgeted Industry Volume 833 500 1667 3000
14. Difference (12-13) (333) 100 (667) (900)
15. Budgeted Market Share 12% 20% 6% 0
16. (14*15) (40) 20 (40) (60)
17. Unit Contribution (budget) 0,2 0,9 1,2 2
Total (8) 18 (48) (38)