Latihan Bab 6
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MARKOWITZ) Alpha 1000
Beta 3400
Zeba 600
20 DL-H 43 M-H
50 DL-H 80 DL-H 30 M-H 25 M-H
EXPECT : 238,000 DL-H : 160,000 M-H 1)
Alpha 1000 x 43 43,000
Beta 3400 x 30 102,000
Zeba 600 x 25 15,000
= 43,000 + 102,000 + 15,000 ∑ Estimated M-H = 160,000 Kadar OH = 960,000 160,000 Kadar OH = 6 Items Direct Material Direct Labor Manufacturing Overhead Total 2) Activity Machine Setup Engineering Changes Inspect. & Packing
Alpha 680 900 285 1,838
Overhead Dollars 170,000 320,000 470,000
Beta 300 560 180
Zeba 730 850 150
1,040
1,730
Activity Levels 34 400 5000
Activity Cost Rate 5,000/setup 800/Eng.Changes 94/units
3) Items Direct Material Engineering Changes Manufacturing Overhead Items Machines Setups Engineering Changes Inspection & Packing Total
Alpha 680,000 9,000,000
Beta 1,020,000 1,904,000
Zeba 438,000 510,000
258,000
612,000
90,000
Alpha 25,000 112,000
Beta 45,000 6,400
Zeba 100,000 201,600
94,000
319,600
56,400
231,000
371,000
358,000
ABC cost per unit (Alpha) = 231,000 1,000 = RM 231 ABC cost per unit (Beta) = 371,000 3,400 = RM 109.12 ABC cost per unit (Zeba) = 358,000 600 = RM 596.67
Beta 3400
Zeba 600
20 DL-H 43 M-H
50 DL-H 80 DL-H 30 M-H 25 M-H
EXPECT : 238,000 DL-H : 160,000 M-H 1)
Alpha 1000 x 43 43,000
Beta 3400 x 30 102,000
Zeba 600 x 25 15,000
= 43,000 + 102,000 + 15,000 ∑ Estimated M-H = 160,000 Kadar OH = 960,000 160,000 Kadar OH = 6 Items Direct Material Direct Labor Manufacturing Overhead Total 2) Activity Machine Setup Engineering Changes Inspect. & Packing
Alpha 680 900 285 1,838
Overhead Dollars 170,000 320,000 470,000
Beta 300 560 180
Zeba 730 850 150
1,040
1,730
Activity Levels 34 400 5000
Activity Cost Rate 5,000/setup 800/Eng.Changes 94/units
3) Items Direct Material Engineering Changes Manufacturing Overhead Items Machines Setups Engineering Changes Inspection & Packing Total
Alpha 680,000 9,000,000
Beta 1,020,000 1,904,000
Zeba 438,000 510,000
258,000
612,000
90,000
Alpha 25,000 112,000
Beta 45,000 6,400
Zeba 100,000 201,600
94,000
319,600
56,400
231,000
371,000
358,000
ABC cost per unit (Alpha) = 231,000 1,000 = RM 231 ABC cost per unit (Beta) = 371,000 3,400 = RM 109.12 ABC cost per unit (Zeba) = 358,000 600 = RM 596.67
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