EXERSICE 3.5 Predetermined overhead rate = $23.40 During period : Predetermined actual total units of the total manufacturing o/head rate × allocation base incurred = o/head applied during the period $23.40 × 10800 = $252720
EXERSICE 3.8 1)Overhead applied=POR x jum.buruh langsung sebenar =209300 Overhead sebenar =215000 =215000-209300 =overhead under applied=5700 2)kos barang dijual akan meningkat sebanyak 5700 Dan untung kasar turun
5700
EXERCISE 3-12 Unit product cost = total manufacturing cost / total unit product $ 960, 000 / 200, 000 = $ 4. 80 1
2
3
4
Direct material
$ 240, 000
$ 120, 000
$ 60, 000
$ 180, 000
Direct labor
128, 000
64, 000
32, 000
96, 000
Prime cost
368, 000
184, 000
92, 000
276, 000
Overhead
384, 000
192, 000
96, 000
288, 000
Total cost
$ 752, 000
$ 376, 000
$ 188, 000
$ 564, 000
Total cost per unit
$ 90, 059. 88
$ 37, 227. 72
$ 13, 823. 53
$ 63, 157. 89