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Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 9
Chapter 9
MANAGERIAL ACCOUNTING FOR COSTS
Tutti’s Sandwich Shop has the following information regarding costs at
various levels of monthly sales. Help Tutti separate her costs into fixed
costs and variable costs and variable costs so that she can predict and
evaluate costs at varying levels of guests served.
January
February
March
Monthly Sales in Guests Served
10,000
16,000
20,000
Cost of Sales ( Food Cost)
10,500
16,800
21,000
Salaries, Wages, and Benefits
15,000
15,600
16,000
Telephone
12,750
16,350
18,750
Rent on Building
2,400
2,400
2,400
600
600
1,300
1,500
740
900
2,600
2,600
Depreciation on Equipment
Utilities
Maintenance and Repairs
Administrative Costs
Bina Nusantara University
600
1,000
500
2,600
3
Item
Cost of Sales ( Food Cost)
Salaries, Wages, and Benefits
Telephone
Rent on Building
Depreciation on Equipment
Utilities
Maintenance and Repairs
Administrative Costs
Variable Cost per Guest
Fixed Costs
a. Develop a total cost equation for Tutti that she can use at any volume of sales
Total Costs =
Fixed Costs +
(Variable Cost per Guest x
Number of Guests)
Total Costs =
b. Determine if Tutti is controlling her costs in April as well as she did in January, February, and March.
She sold sandwiches to 30,000 guests in April. Calculate her expected costs based on her actual
number of guests.
Expected costs based on the total cost equation:
Total Costs =
Fixed Costs +
(Variable Cost per Guest x
Number of Guests)
Total Costs =
c. Her actual total costs in April were $81,500. Were her actual cost in April higher or lower

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