Matakuliah
Tahun
Versi
: J0274/Akuntansi Manajemen
: 2005
: 01/00
Pertemuan 22
Latihan Soal
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Memahami tingkat penguasaan atas
materi yang telah diberikan
2
Outline Materi
• SOAL Latihan
3
The Small Motors Division is operating at 70 percent
capacity. A request is received for 100,000 units of a
certain model at $30 per unit. Full manufacturing
cost of the motor, broken down as follows:
Direct materials
Transferred-in part
Direct labor
Variable overhead
Fixed overhead
Total cost
$10
8
2
1
10
$31
Should the Parts Division lower the transfer price to
allow the Motor Division to accept the special order?
4
Battle Creek Cereal Co.
Condensed Income Statement
For the Year Ended August 31, 2006
Differential items
Sales
Cost of goods sold:
Variablecost
costs
Variable
Fixed costs
Total cost of goods sold
Gross profit
Operating expenses:
Variableexpenses
expenses
Variable
Fixed expenses
Total operating expenses
Income (loss) from operations
Bran
Flakes
Other
Cereals
Total
$100,000 $900,000 $1,000,000
60,000 $420,000
$$ 60,000
20,000 200,000
$ 80,000 $620,000
$ 20,000 $280,000
$ 480,000
220,000
$ 700,000
$ 300,000
25,000 $155,000
$$ 25,000
6,000
45,000
$ 31,000 $200,000
$ (11,000) $ 80,000
$ 180,000
51,000
$ 231,000
$ 69,000
Should Bran Flakes be discontinued?
5
Assume that a business is considering the disposal of
several identical machines having a total book value
of $100,000 and an estimated remaining life of five
years. The old machines can be sold for $25,000.
They can be replaced by a single high-speed machine
at a cost $250,000. The new machine has a n
estimated useful life of five years and no residual
value. Analyses indicate an estimated annual
reduction in variable manufacturing costs from
$225,000 with the old machine to $150,000 with the
new machine. No other changes in the manufacturing
costs or the operating expenses are expected. Should
the new machine be purchased?
6
A refinery produces kerosene in
batches of 4,000 gallons at a
processing cost of $0.60 per
gallon. Kerosene can be sold
without further processing for
$0.80 per gallon or further
processed to yield gasoline, which
can be sold for $1.25 per gallon.
The additional processing cost
$650 per batch, and 20% of the
gallons of kerosene will evaporate
during production.
7