Nama : Ulfania Eka Erlinda

NIM: 20170101101

Mata Kuliah : akutansi biaya sesi 04

1. Calculation of estimated labor base. The direct labor work force of edwin inc. consists of
150 employees working full time 8 hours, 5 day a week. Normal capacity assumes that the
equivalent of 48 week of work can be expected a full time employee. Requaired: calculate
the following:
(1) The number of direct labor hours to be used in calculating the factory overhead rate
based on normal capacity
(2) The number od diract labor hours if management and workers agree on a 10 hour, 4
day workweek
Penyelesaian:
(1) Diketahui:
150 pekerja
8 jam
5 hari
48 minggu
=150 pekerja x (8 jam x 5 hari x 48 minggu)
=150 pekerja x ( 1920 jam kerja)
=288.000 total direct labor hours
(2) Apabila 10 jam 4 hari
=150 pekerja x (10 jam x 4 hari x 48 minggu)
=150 pekerja x ( 1920 jam kerja)
=288.000 total direct labor hours

2. Various Overhead Rates.Nazareth Company estimates overhead of $225,000 for the next
year.An estimated 25,000 units will be produced, with materials cost of
$550,00.Conversion will require an estimated 56,250 direct labor hours at a cost of $8 per
hour and an estimated 75,000 machine hours.
Required: Compute the predetermined overhead rate to be used in applying factory overhead
to production on each of the following bases:
 (1) Units of production
(2) Materials cost
(3) Direct labor hours
(4) Direct labor cost
(5) Machine hours
Penyelesaian :
𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝐵𝑂𝑃 $225.000
a. BOP berdasarkan unit produksi = 𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑢𝑛𝑖𝑡 𝑝𝑟𝑜𝑑𝑢𝑘𝑠𝑖 = 25.000 𝑢𝑛𝑖𝑡 = $9
𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝐵𝑂𝑃 $225.000
b. BOP berdasarkan biaya bahan baku = 𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑏𝑖𝑎𝑦𝑎 𝑏𝑎ℎ𝑎𝑛 𝑏𝑎𝑘𝑢 = $500.000 = 45%
𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝐵𝑂𝑃 $225.000
c. BOP berdasarkan jam TKL = 𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖𝑗𝑎𝑚 𝑇𝐾𝐿 = 56.250 𝑗𝑎𝑚 = $4
𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝐵𝑂𝑃 $225.000
d. BOP berdasarkan biaya TKL = 𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑏𝑖𝑎𝑦𝑎 𝑇𝐾𝐿 = $8𝑥56.250 = 50%
𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝐵𝑂𝑃 $225.000
e. BOP berdasarkan jam mesin = 𝑒𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑗𝑎𝑚 𝑚𝑒𝑠𝑖𝑛 = 75.000 𝑚𝑒𝑠𝑖𝑛 = $3

3. Theoretical capacity for Cybertech Company is 80,000 direct labor hours, and normal
capacity is 50,000 direct labor hours. The actual capacity attained for the fiscal year ended
June 30, 20A, was 43,000 hours. It is estimated that 40,000 hours will be worked in 20B.
Fixed factory overhead is $400,000, and variable factory overhead is $6.69 per direct labor
hour.
Required:
(a) Using the normal capacity, compute (a) the factory overhead rate, and (b) the fixed
part of the factory overhead rate.
(b) Using expected actual capacity for 20B, compute (a) the factory overhead rate, and (b)
the fixed part of the factory overhead rate.

Penyelesaian:
a) Using the normal capacity
The factory overhead rate
Fixed Factory Overhead = $ 400,000
 Capacity Level
Capacity Capacity Fixed Fixed Variable Inventoriable
type level factory Overhead Factory Cost
Overhead Rate Overhead
1 2 3=2:1 4 5=3+4
Theorytical 80.000 Rp 400.000 $5 $ 6.69 $ 11,69
Capacity
Actual Cap 43.000 Rp 400.000 $ 9,3 $ 6.69 $ 15,99
Normal 50.000 Rp 400.000 $8 $ 6.69 $ 14,69
Esemated 40.000 Rp 400.000 $10 $ 6.69 $ 16,69