Latihan Bab 8
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Latihan Bab 8 as PDF for free.
More details
- Words: 608
- Pages: 5
LATIHAN BAB 8 Mengira KOS OVERHEAD bagi setiap aktiviti. 5 aktiviti • Customer Order • Product Design • Order Size • Customer Relations • Others EXERCiSE 8-2 Activiti Cost Pools Driver and guard wages Vehicles operating expenses Vehicles depreciatio n Customers representat ive salaries and expenses Office expenses Administrat ive expenses
Travel
Customer Service 72,000
Other
Totals
360,000
Pickup And Delivery 252,000
36,000
720,000
196,000
14,000
0
70,000
280,000
72,000
18,000
0
30,000
120,000
0
0
144,000
16,000
160,000
0
6,000
9,000
15,000
30,000
0
16,000
192,000
112,000
320,000
EXERCISE 8-3 Activity Cost Pools Caring for lawn
Estimated Overhead Cost 72,000
Total Activity
Activity Rate
150,000
Caring for garden beds-low maintainance
26,400
20,000
0.48 per square feet of lawn 1,32 per square feet
EXERCISE 8-8 Activity
Activity Classification
Direct Labor workers assemble a product Product are designed by engineers Equipment is setup Machines are used to shape and cut materials Monthly Bills are sent out to regular customers Materials are moved from the receiving dock to production lines All completed unit are inspected for defects
Unit-Level Product-Level Batch-Level Unit-Level
Examples Of Activity Measures Direct Labor-Hours Number Of Product Designed Number Of Setups Machine-Hours
Customer-Level
Number Of Active Customers
Batch-Level
Materials Types
Unit-Level
Completed Units-Hours
EXERCISE 8-9 (1) Activity Cost Pools Machine Setups Special Processing General Factory
Total Cost
Total Activity
Activity Rate
72,000 200,000
400 5,000
180 40
816,000
24,000
34
Activity Cost Pools Machine Setups Special Processing General Factory Direct Materials Direct Labor
Activity Rate
Activity (Hubs)
ABC Cost
180 40
100 5,000
18,000 200,000
34 32 15
8,000 0 0
272,000 0 0
Activity Cost Pools
Activity Rate
Activity (Sprockets)
ABC Cost
EXERCISE 8-9 (2)
Machine Setups Special Processing General Factory Direct Materials Direct Labor EXERCISE 8-10
180 40
300 0
54,000 0
34 18 15
16,000 0 0
544,000 0 0
Acitvity
Opening Account
Processing Deposit and Withdrawal
Total
104,000
Processing Other Other Activities Customer Transaction s 32,000 16,000
Teller Wages Assistant Branch Manager Salary Branch Manager Salary Total
8,000 11,250
3,750
22,500
37,500
75,000
4,000
0
8,000
68,000
80,000
23,250
107,750
62,500
121,500
315,000
160,000
EXERCISE 8-11 Activity Cost Pools Opening Account
Total Cost
Total Activity
Activity Rate
23,250
500
Processing Deposit and Withdrawal Processing Other Customer Transactions Other Activities
107,750
100,00
46.5 per new account 1.08 per deposit or withdrawal
62,500
5,000
121,500
Not Applicable
EXERCISE 8-12 Overhead Cost for the heavy duty trailer axles
12.5 per other customer transaction Not Applicable
Activity Cost Pools Order Size Customer Order Product Testing Selling
Activity Rate
Activity
ABC Cost
16.85 per DLHours 320 per Customer Order 89 per Testing Hours 1,090 per sales calls
200 per DL-Hours
3,370
0
0
4 Hours of Product Testing 2 sales calls
356
Total
2,180 5,906
EXERCISE 8-18 (1) DISTRIBUTION OF RESOURCE CONSUMPTION ACROSS ACTIVITY COST POOLS Activity Wages and Salaries Other Overhead Cost Total
Volume Related 120,000
Order Related 90,000
Customer Support 60,000
Other
Total
30,000
300,000
30,000
10,000
20,000
40,000
100,000
150,000
100,000
80,000
70,000
400,000
EXERCISE 8-18 (2) Activity Cost Pools Volume Related Order Related Customer Support Other
Total Cost
Total Activity
Activity Rate
150,000 100,000 80,000
20,000 DL-H 400 Orders 200 Customers
2,500 250 400
70,000
Not Applicable
0
Activity Rate
Activity
ABC Cost
EXERCISE 8-18 (3) Activity Cost Pools
Unit Ordered Direct LaborHours Selling Price Direct Materials Direct Labor Customer Support Cost
250 7.50
10units 2DL-H per Unit
2,500 15
0 0 0 0
300 per Unit 180 per Units 50 per Units 0
0 0 0 2,515
EXERCISE 8-18 (4) Customer Margin – Activity Based Costing Shenzhen Enterprise Sales Costs : Direct Materials Direct Labor Customer Margin
(300x10) 3,000 1,800 100 1,900 1,100
Travel
Customer Service 72,000
Other
Totals
360,000
Pickup And Delivery 252,000
36,000
720,000
196,000
14,000
0
70,000
280,000
72,000
18,000
0
30,000
120,000
0
0
144,000
16,000
160,000
0
6,000
9,000
15,000
30,000
0
16,000
192,000
112,000
320,000
EXERCISE 8-3 Activity Cost Pools Caring for lawn
Estimated Overhead Cost 72,000
Total Activity
Activity Rate
150,000
Caring for garden beds-low maintainance
26,400
20,000
0.48 per square feet of lawn 1,32 per square feet
EXERCISE 8-8 Activity
Activity Classification
Direct Labor workers assemble a product Product are designed by engineers Equipment is setup Machines are used to shape and cut materials Monthly Bills are sent out to regular customers Materials are moved from the receiving dock to production lines All completed unit are inspected for defects
Unit-Level Product-Level Batch-Level Unit-Level
Examples Of Activity Measures Direct Labor-Hours Number Of Product Designed Number Of Setups Machine-Hours
Customer-Level
Number Of Active Customers
Batch-Level
Materials Types
Unit-Level
Completed Units-Hours
EXERCISE 8-9 (1) Activity Cost Pools Machine Setups Special Processing General Factory
Total Cost
Total Activity
Activity Rate
72,000 200,000
400 5,000
180 40
816,000
24,000
34
Activity Cost Pools Machine Setups Special Processing General Factory Direct Materials Direct Labor
Activity Rate
Activity (Hubs)
ABC Cost
180 40
100 5,000
18,000 200,000
34 32 15
8,000 0 0
272,000 0 0
Activity Cost Pools
Activity Rate
Activity (Sprockets)
ABC Cost
EXERCISE 8-9 (2)
Machine Setups Special Processing General Factory Direct Materials Direct Labor EXERCISE 8-10
180 40
300 0
54,000 0
34 18 15
16,000 0 0
544,000 0 0
Acitvity
Opening Account
Processing Deposit and Withdrawal
Total
104,000
Processing Other Other Activities Customer Transaction s 32,000 16,000
Teller Wages Assistant Branch Manager Salary Branch Manager Salary Total
8,000 11,250
3,750
22,500
37,500
75,000
4,000
0
8,000
68,000
80,000
23,250
107,750
62,500
121,500
315,000
160,000
EXERCISE 8-11 Activity Cost Pools Opening Account
Total Cost
Total Activity
Activity Rate
23,250
500
Processing Deposit and Withdrawal Processing Other Customer Transactions Other Activities
107,750
100,00
46.5 per new account 1.08 per deposit or withdrawal
62,500
5,000
121,500
Not Applicable
EXERCISE 8-12 Overhead Cost for the heavy duty trailer axles
12.5 per other customer transaction Not Applicable
Activity Cost Pools Order Size Customer Order Product Testing Selling
Activity Rate
Activity
ABC Cost
16.85 per DLHours 320 per Customer Order 89 per Testing Hours 1,090 per sales calls
200 per DL-Hours
3,370
0
0
4 Hours of Product Testing 2 sales calls
356
Total
2,180 5,906
EXERCISE 8-18 (1) DISTRIBUTION OF RESOURCE CONSUMPTION ACROSS ACTIVITY COST POOLS Activity Wages and Salaries Other Overhead Cost Total
Volume Related 120,000
Order Related 90,000
Customer Support 60,000
Other
Total
30,000
300,000
30,000
10,000
20,000
40,000
100,000
150,000
100,000
80,000
70,000
400,000
EXERCISE 8-18 (2) Activity Cost Pools Volume Related Order Related Customer Support Other
Total Cost
Total Activity
Activity Rate
150,000 100,000 80,000
20,000 DL-H 400 Orders 200 Customers
2,500 250 400
70,000
Not Applicable
0
Activity Rate
Activity
ABC Cost
EXERCISE 8-18 (3) Activity Cost Pools
Unit Ordered Direct LaborHours Selling Price Direct Materials Direct Labor Customer Support Cost
250 7.50
10units 2DL-H per Unit
2,500 15
0 0 0 0
300 per Unit 180 per Units 50 per Units 0
0 0 0 2,515
EXERCISE 8-18 (4) Customer Margin – Activity Based Costing Shenzhen Enterprise Sales Costs : Direct Materials Direct Labor Customer Margin
(300x10) 3,000 1,800 100 1,900 1,100
Related Documents
Latihan Bab 8
May 2020 10
Latihan Bab 8 Perdagangan Antarabangsa
May 2020 13
Latihan 8
May 2020 6
Latihan 8-8
May 2020 3
Latihan Word 8.docx
November 2019 21