1.

Beginning inventory, materials $ 14,000 Add: Purchases 175,000 Less: Ending inventory, materials
(17,300) Materials used in production $ 171,700

2. Prime cost = $171,700 + $30,960 = $202,660

3. Conversion cost = $30,960 + $145,000 = $175,960

4. Direct materials $ 171,700 Direct labor 30,960 Overhead 145,000 Cost of services $347,660

5. Muffle-Man Income Statement For the Month of April Sales revenues

..................................................... $ 410,000 Cost of services sold ........................................... 347,660
Gross margin ........................................................ $ 62,340 Less operating expenses: Advertising and
selling expense ................... $ 25,000 Franchise fees (3 × $3,000) ............................ 9,000 34,000 Income
before income taxes ............................... $ 28,340

6. Muffle-Man produces and sells a service (replacing mufflers—a task performed for a customer) that
uses mufflers as direct materials. Remington produces and sells a tangible product (mufflers). Services
differ from tangible products on four dimensions: intangibility, perishability, inseparability, and
heterogeneity. Intangibility means that buyers of services cannot see, feel, hear, or taste, a service
before it is bought. Perishability means that services cannot be stored for future use by a consumer.
Inseparability means that producers of services and buyers of services must usually be in direct contact
for an exchange to take place. Heterogeneity means that there is a greater chance of variation in the
performance of services than in the production of products.

1. Awal persediaan, bahan $ 14.000

Tambahkan: Pembelian 175.000
Kurang: Mengakhiri persediaan, bahan (17.300)
Bahan yang digunakan dalam produksi $ 171.700

2. Biaya utama = $ 171.700 + $ 30.960 = $ 202.660

3. Biaya konversi = $ 30.960 + $ 145.000 = $ 175.960

4. Bahan langsung $ 171.700 Tenaga kerja langsung 30.960 Overhead 145.000 Biaya jasa $ 347.660

5. Laporan Pendapatan Muffle-Man Untuk Bulan April

Pendapatan Penjualan .................................... ................. $ 410,000

Biaya jasa terjual ........................... ................ 347,660

Margin kotor ............................... .......................... $ 62.340

Lebih sedikit biaya operasional: Biaya iklan dan penjualan ............... .... $ 25.000

Biaya waralaba (3 × $ 3,000) ............................ 9,000 34,000

Pendapatan sebelum pajak penghasilan ... ............................ $ 28.340

6. Muffle-Man memproduksi dan menjual layanan (mengganti muffler — tugas yang dilakukan untuk
pelanggan) yang menggunakan muffler sebagai bahan langsung. Remington memproduksi dan menjual
produk yang nyata (muffler). Layanan berbeda dari produk nyata pada empat dimensi: intangibility,
perishability, inseparability, dan heterogenitas. Tidak berwujud berarti bahwa pembeli layanan tidak
dapat melihat, merasakan, mendengar, atau mencicipi, layanan sebelum dibeli. Kerusakan berarti
layanan tidak dapat disimpan untuk digunakan di masa mendatang oleh konsumen. Ketidakpisahan
berarti bahwa produsen jasa dan pembeli jasa biasanya harus berhubungan langsung agar pertukaran
terjadi. Heterogenitas berarti bahwa ada kemungkinan lebih besar variasi dalam kinerja layanan
daripada dalam produksi produk.