Matakuliah
Tahun
Versi
: J0274/Akuntansi Manajemen
: 2005
: 01/00
Pertemuan 25
QUIZ
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Memahami tingkat penguasaan atas
materi yang telah diberikan
2
Outline Materi
• SOAL QUIZ
3
SOAL 1
AudioPro Company sells and installs audio
equipment in homes, cars, and trucks. AudioPro’s
income statement for last year is as follows:
Revenues
Cost of goods sold:
Direct materials
Direct labor
Overhead
Gross profit
Selling and administrative expenses
Operating income
$350,350
$122,500
73,500
49,000
245,000
$105,350
25,000
$ 80,350
4
SOAL 1
The firm wants to earn the same amount of profit on
each job as was earned last year:
PLS CALCULATE THE MARKUP !
Markup on COGS = (Selling and administrative expenses +
Operating income)/COGS
5
SOAL ABC
Goodmark Company produces two products:
scented and regular birthday cards.
6
SOAL ABC
Product Costing Data
Unit produced per year
Prime costs
Direct labor hours
Number of setups
Machine hours
Inspection hours
Number of moves
Scented Cards Regular Cards Total
20,000
200,000
-$160,000
$1,500,000
$1,660,000
20,000
160,000
180,000
60
40
100
10,000
80,000
90,000
2,000
16,000
18,000
180
120
300
7
SOAL ABC
Product Costing Data
Departmental Data
Cutting Dept. Printing Dept.
Direct labor hours:
Scented cards
Regular cards
Total
Machine hours:
Scented cards
Regular cads
Total
Total
10,000
150,000
160,000
10,000
10,000
20,000
20,000
160,000
180,000
2,000
8,000
10,000
8,000
72,000
80,000
10,000
80,000
90,000
Continued
8
SOAL ABC
Departmental Data
Cutting Dept. Printing Dept.
Overhead costs:
Setting up equipment
Moving materials
Machining
Inspecting products
Total
$120,000
60,000
20,000
16,000
$216,000
$120,000
60,000
180,000
144,000
$504,000
Total
$240,000
120,000
200,000
160,000
$720,000
9
SOAL ABC
Diminta:
1. Plantwide overhead rate
2. Departemantal overhead rate
3. Unit Cost Computation: Plantwide Rates
4. Unit Cost Computation: Departmental
Rates
10