Problem 17-27 1 Joint cost $ Physical - units Basis Joint Product Mine Support Bases (MSB) 300,000 Unseasoned

Commercial Building Lumber (CBL ) Total Joint Cost allocated 2 Joint cost $ Relative - sales value Basis Joint Product Mine Support Bases (MSB) 300,000 Unseasoned Commercial Building Lumber (CBL ) Total Joint Cost allocated 3 Joint cost $ Joint Product Mine Support Bases (MSB) 300,000 Unseasoned Commercial Building Lumber (CBL ) Total Joint Cost allocated 4

Net-Realizable-Value M

Jika Snake River Sawmill memilih untuk tidak memproses Mine support braces pada split-off point, kontribusi dar

Net-Realizable-Value M Joint cost $ Joint Product Mine Support Bases (MSB) 300,000 Unseasoned Commercial Building Lumber (CBL ) Total Joint Cost allocated

5 Untuk pertanyaan nomer 4 merupakan joint cost allocation result. Karena penggunaan joint cost allocation adala yang merupakan hasil dari dua produk atau lebih yaitu MSB dan CBL, namun yang membedakan pada pertanyaan Problem 17-28 Service Departments Power Departmental activity measures: Maximum capacity Estimated usage for the coming year Departmental costs: 1,000 800

Material and supplies Variable overhead Fixed overhead Total service department costs

5,000 1,400 12,000 18,400

Manufacturing Departments Molding Departmental activity measures: Direct-labor hours Machine hours Departmental costs: Direct material Direct labor Variable overhead Fixed overhead Total departmental costs Use of service departments: Maintenance: Estimated usage in labor hours for the coming year Power (in kilowatt-hours): Estimated usage for the coming year Maximum allotted capacity 1 The plantwide overhead rate = Total estimated overhead Total estimated direct labor hours = 2 a 500 875 $ 12,400 3,500 3,500 17,500 36,900

90

360 500 =

Cost allocation the three manufacturing department using direct method:

Provider of service Maintenance Total b

Cost to be Allocated $ $ 4,000 4,000

Dual allocation combined with the direct method:

Provider of service I. Variable Costs Power Total variable cost

Cost to be Allocated $ $ 6,400 6,400

II. Fixed Costs Power Total fixed cost c Departmental overhead rate: Molding = = = Components = = = Assembly = = =

$ $

12,000 12,000

(21,000+2,880+2,880+6,000) 875 32,760 875 37.44 (16,200+800+2,560+4,200) 2,000 23,760 2,000 11.88 (22,600+320+960+1,800) 1,500 25,680 1,500 17.12

3 Sebagai asisten Karen Mason's, saya menyarankan kepada perusahaan untuk menggunakan departmental overhe antar department.Lain halnya jika menggunakan departmental overhead rate, perhitungan lebih akurat dengan m Sehingga setiap department mempunyai nilai rate overhead tersendiri yang berbeda dengan department lain.

ts Basis Weight at split-off point 60,000 90,000 150,000 $ $ $ Allocation of Joint Cost 120,000 180,000 300,000

alue Basis Sales value at splitt-off point $ 120,000 $ 360,000 $ 480,000 Allocation of Joint Cost $ 75,000 $ 225,000 $ 300,000

Net-Realizable-Value Method Sales value of final product $ 300,000 $ 800,000 $ 1,100,000

$ $

Separable Cost Net of Processing Realizable Value 100,000 $ 200,000 200,000 $ 600,000 $ 800,000

Relative Proportion 1/4 3/4

ada split-off point, kontribusi dari joint miling process akan turun sebesar $25,000 (Dari awalnya $75,000 menjadi $25,000). Net-Realizable-Value Method Sales value of final product $ 120,000 $ 800,000 $ 920,000

Separable Cost of Processing $ $

Net Realizable Value $ 120,000 200,000 $ 600,000 $ 720,000

Relative Proportion 1/6 5/6

unaan joint cost allocation adalah hasil dari joint production process g membedakan pada pertanyaan 4 adalah salah satu prosesnya dihentikan.

Service Departments Maintenance kilowatt-hours kilowatt-hours Adjustable 125

1,500 2,250 250 4,000

Manufacturing Departments Component 2,000 125 $ 30,000 $ 20,000 10,000 6,200 66,200 $

Assembly 1,500 0 1,250 12,000 16,500 6,100 35,850

25

10

320 350 $ 82,200 4,000 20.55

120 150

Departments Using Services Molding Relative Proportion 5/7 $ $ Amount 2,880 2,880 Component Relative Proportion 1/5

Departments Using Services Molding Relative Proportion Amount 4/9 $ $ 2,880 2,880

Component Relative Proportion 2/5

1/2 $ $

6,000 6,000

1/3

nggunakan departmental overhead rate. Karena jika menggunakan plantwide rate seluruh rate overhead disamaratakan erhitungan lebih akurat dengan membagi setiap manufacturing department dengan cost drivernya masing-masing. eda dengan department lain.

Alloction of Joint Cost $ 75,000 $ 225,000 $ 300,000

0 menjadi $25,000).

Alloction of Joint Cost $ 50,000 $ 250,000 $ 300,000

Component Amount $ 800 $ 800

Assembly Relative Proportion Amount 2/25 $ 320 $ 320

Component Amount $ $ 2,560 2,560

Assembly Relative Proportion Amount 1/7 $ $ 960 960

$ $

4,200 4,200

1/7 $ 1,800 $ 1,800

d disamaratakan ng-masing.