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sales commissions
yes
yes
no
yes
2. The distinction between direct and indirect costs depends on whether a cost
a. is controllable or non-controllable.
b. is variable or fixed.
c. can be conveniently and physically traced to a cost object under consideration.
d. will increase with changes in levels of activity.
3. Broussard Company is a construction company that builds houses on special request. What is the
proper classification of the carpenters' wages?
Product
a yes
.
b yes
.
c no
.
d no
.
Period
Direct
yes
no
no
yes
no
no
yes
yes
4. Furman Tailors has gathered information on utility costs for the past year. The controller has decided
that utilities are a function of the hours worked during the month. The following information is
available and representative of the companys utility costs:
Hours worked
Low point
High point
1,300
1,680
$ 903
1,074
If 1,425 hours are worked in a month, total utility cost (rounded to the nearest dollar) using the highlow method should be
a. $947.
b. $954.
c. $959.
d. $976.
5. Birmingham Machine Works had the following data regarding monthly power costs:
Month
Jun
Jul
Aug
Sept.
Machine hours
300
600
400
200
Power cost
$680
720
695
640
Assume that management expects 500 machine hours in October. Using the high-low method,
calculate Octobers power cost using machine hours as the basis for prediction.
a. $700
b. $705
c. $710
d. $1,320
6. Which of the following is true about the coefficient of determination R2?
a. R2 is the probability that the actual value will be included in the confidence interval.
b. An R2 of 95% means that 95% of the data points fall on the equation line.
c. A negative R2 means that as activity increases, costs will decrease.
d. R2 measures the percentage of the total variability of the costs that is explained by the equation
line.
e. None of the above are true.
Wilson Company
The following information has been taken from the cost records of Wilson Company for the past year:
$326
Raw material used in production
686
Total manufacturing costs charged to production during the year (includes direct
material, direct labor, and overhead equal to 60% of direct labor cost)
826
Cost of goods available for sale
25
Selling and Administrative expenses
Inventories
Raw Material
Work in Process
Finished Goods
Beginning
Ending
$75
80
90
$ 85
30
110
7. Refer to Wilson Company. The cost of raw material purchased during the year was
a. $316.
b. $336.
c. $360.
d. $411.
8. Refer to Wilson Company. Direct labor cost charged to production during the year was
a. $135.
b. $216.
c. $225.
d. $360.
9. Refer to Wilson Company. Cost of Goods Manufactured was
a. $636.
b. $716.
c. $736.
d. $766.
10. Job order costing and process costing have which of the following characteristics?
a
.
b
.
c
.
Process Costing
heterogeneous products
and small quantities
heterogeneous products
and large quantities
homogeneous products
and small quantities
d
.
heterogeneous products
and small quantities
homogeneous products
and large quantities
$120,000
$8.50
120%
Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25
percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500;
3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000.
13. Refer to Jackson Company. What is the prime cost of Job #6?
a. $42,250
b. $57,250
c. $73,250
d. $82,750
14. Refer to Jackson Company. How much overhead is applied to Work in Process?
a. $ 69,000
b. $ 99,960
c. $132,960
d. $144,000
15. Refer to Jackson Company. If Job #13 is completed and transferred, what is the balance in Work in
Process Inventory at the end of the period if overhead is applied at the end of the period?
a. $ 96,700
b. $ 99,020
c. $139,540
d. $170,720
SOAL I
Data biaya atas aktivitas PT Bontang selama bulan Mei adalah sebagai
berikut:
Saldo Akun
Barang Jadi
Rp 69.903.000 Rp ?
Barang Dalam Proses
92.130.000
79.200.000
Bahan Baku Langsung
Perlengkapan
15.375.000
8.400.000
19.050.000
7.920.000
24.750.000
420.000.000
357.500.000
33.000.000
16.830.000
27.750.000
3.000.000
72.000.000
37.500.000
7.500.000
Jam kerja normal pegawai adalah 8 jam kerja per hari dan jam kerja
lembur 4 jam per hari. Di bulan Mei terdapat 25 hari kerja. Jumlah pegawai
PT Bontang sebanyak 25 orang dan yang mengambil lembur di bulan
tersebut sebanyak 5 orang. Upah pegawai perjam kerja normal adalah
Rp44.000 perjam dan untuk perjam kerja lembur adalah satu setengah
kali dari tarif normal. Perusahaan memperlakukan premi lembur
(tambahan dari tarif normal) sebagai bagian dari overhead.
Diminta:
1. Hitung Overhead Pabrik bulan Mei
2. Hitung Harga Pokok Produksi bulan Mei
3. Hitung saldo akhir Persediaan Barang Jadi tanggal 31 Mei
SOAL II
Pada awal Oktober, Job Cost Sheet adalah sebagai berikut:
Job
DM
DL
FOHApplied
Total
Status
J-001
11,910,0
00
12,956,0
00
9,717,0
00
34,583,0
00
Finished
J-002
12,591,0
00
14,717,0
00
11,037,7
50
38,345,7
50
WIP
J-003
13,412,0
00
14,849,0
00
11,136,7
50
39,397,7
50
WIP
J-004
14,049,0
00
12,938,0
00
9,703,5
00
36,690,5
00
WIP
6,804,000
1,100,000
6,286,000
DL
FOHApplied
6,129,000
1,340,000
7,056,000
Total
Status
4,596,750
17,529,75
0
Finished
1,005,000
5,292,000
3,445,000
18,634,00
0
WIP
Finished
2,669,000
3,234,000
2,827,000
3,404,000
2,827,00
0
DL hours
200,000
175,000
110,000
130,000
160,000
J-007
2,098,000
155,000
5,600,00
0
7,200,00
0
8,900,00
0
1,400,00
0
7,500,00
0
40,000,0
00
Keterangan tambahan
a. Karyawan pabrik dibayar Rp11.000 per jam
b. Pembebanan overhead didasarkan pada tarif 75% dari DL Hours
c. Tidak ada pemisahan antara Direct dan Indirect material
d. Perusahaan menjual barang secara kredit dengan keuntungan kotor
30%
Diminta
1. Hitunglah berapa
a. saldo persediaan direct material akhir
b. nilai manufacturing cost selama bulan Oktober
c. nilai cost of goods sold dan gross profit bulan Oktober
2. Susunlah jurnal pada buku besar secara garis besar (sekaligus) untuk
a. penempatan direct material selama bulan Oktober
b. pembebanan FOH actual
c. pembebanan direct labor dan FOH applied