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Soal 7-24

 The schuler corporation manufactures lamps. It has set up the following standard per nished unit for

direct material and direct manufacturing labor:

Direct material 10 lb. at $4.50lb $45

Direct manuf labor: 0.5 hour at

!0$hour

15

 The number of nished units budgeted for "anuar# was 10000 %&50 unit were actuall# produced.

'ctual result for "anuar# were as follow:

D(: %&055 lb. used

D): 4%00 hours $154.!50

'ssume that there was no in*entor# beginning of either D( or +,.

During the month- material purchased amounted to 100000 lb. - at a total cost $45000. Input price

*ariance are isolated upon purchase. Input e/cienc# *ariances are isolated at the time of usage.

1. ompute the "anuar# 014 price and e/cienc# *ariances of direct material and direct manuf 

labor

. 2repare 3ournal entries to record the *ariances in reuirement 1

!. omment on the "anuar# price and e/cienc# *ariances of ch#ler o.

4. 6h# might ch#ler o. calculate D( price *ariances and D( e/cienc# *ariances with

reference to di7erent point in time8

Soal 7-25

Dunn- Inc. 'dalah sebuah perusahaan manufa9tur furniture. ntu9 bulan 'gustus 014- Dunn memili9i

standar beri9ut ini untu9 9ursi produ9sin#a.

tandar per 9ursi

;ahan ba9u langsung m  input - $5 per m

 Tenaga 9er3a langsung 0-5 3am input- $10 per 3am

Data beri9ut ini dihimpun berdasar9an 9iner3a a9tual. nit output a9tual 00 m2

  harga setiap m2

 bahan ba9u- $5.10

bia#a tenaga 9er3a langsung- $&&00 3am tenaga 9er3a a9tual- %00 upah tenaga 9er3a langsung per

 3am- $%.&0.1. Tun3u9an perhitungan *arians harga dan esiensi bahan ba9u langsung dan tenaga 9er3a

langsung. beri9an pen3elasan ?

. (isal9an bahan ba9u langsung #ang dibeli seban#a9 000 m  < $5.10 per m =-

mes9ipun #ang diguna9an han#a !>00 m2

. (isal9an 3uga *arians bahan ba9u langsung

dihitung dan ditelusuri pada wa9tu dibeli Departemen 2embelian dan bu9an 9e Departemen

2rodu9si. @itunglah *arians harga dan esiensi dengan pende9atan ini.

Exercise 8-20

Manufacturing overhead dan analisis variasi

2erusahaan 2rinciples adalah perusahaan manufa9tur #ang memprodu9si sentrifugal. ;ia#a tetap dan

bia#a *ariabel manufa9tur o*erhead dialo9asi9an untu9 masingAmasing sentrifugal berdasar9an 3umlah

 3am pera9itan #ang dianggar9an.. "umlah 3am pera9itan #ang dianggar9an untu9 setiap unit output

adalah 3am. Tabel dibawah ini menun3u99an 3umlah #ang dianggar9an dan hasil a9tual ter9ait bia#ao*erhead selama bulan "uni 014:

The Principle orporation

!"uni20#4$

%asil &'tual &nggaran Statis

 "umlah sentrifugal #ang dira9it

dan di3ual

5 110

 "umlah 3am pera9itan !0

;ia#a *ariable manufa9tur $!

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o*erhead tiap 3am dari 3am

pera9itan

;ia#a*ariabel manufa9tur

o*erhead

$11%!!

;ia#a tetap manufa9tur

o*erhead

$11&0 $10>&0

2ertan#aan :

1. ;uatlah analisis tentang *ariasi seluruh bia#a *ariable manufa9tur o*erhead dan *ariasi

seluruh bia#a tetap manufa9tur o*erhead mengguna9an pende9atan 9olom di BChibit &A4

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1. Direct (aterials

'ctual osts

'ctual Input uantit#

J ;udgeted 2rice

+leCible ;udget

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  2rice *ariance

2roduction 00 s. #ds.J

$5.00= $1&-500

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a= Gariable (anufacturing o*erhead control 11%!!

'ccount 2a#able 11%!!

b= 6or9 In 2rocess 14400Gariable (anufacturing o*erhead allocated 14400

c= Gariable (anufacturing o*erhead allocated 14400

Gariable (anfacturing o*erhead spending *ariances 41!Gariable (anufacturing o*erhead control 11&0Gariable (anufacturing o*erhead e/cienc# *ariances &&0

d= Gariable (anufacturing o*erhead e/cienc# *ariances &&0Gariable (anufacturing o*erhead spending *ariances 41!E, 4>

+iCed (anufacturing Gariance

a= +iCed (anufacturing o*erhead control 11&0'ccount 2a#able 0

d= +iCed (anufacturing o*erhead production *ariances 11>0+iCed (anufacturing o*erhead spending *ariance 1400E, %&>0