tugas pertemuan iii guan hansen mowen

Nama: Dwi Haryadi Nugraha

NIM: 1491661022

Kelas: A

TUGAS JAWAB KASUS DI BUKU COST MANAGEMENT GUAN / HANSEN / MOWEN

Kasus 7-14

AirBone is a small airline operating out of Boise. Its three flights travel to Salt Lake City, Reno, and Portland. The owner of the airline wants to assess the full cost of operating each flight. As part of this assessment, the costs of two support departments (maintenance and baggage) must be allocated to the three flights. The two support departments that support all three flight are located in Boise (any maintenance or baggage costs at the destination airports are directly traceable to the individual flights). Budgeted and actual data for the year are as follows for the support departments and the three flights:

Require :1. Using the direct method, allocate the support service costs to each flight, assuming that the objective is to determine the cost of operating each flight.2. Using the direct method, allocate the support service costs to each flight, assuming that the objective is to evaluate performance. Do any costs remain in the two support departments after the allocation? If so, how much? Explain.Answer :1. Using the direct method, allocate the support service cost to each flight, assuming that the objective is to determine the cost of operating each flight.Jawab:

Diketahui:

Support CentersFlights

MaintenanceBaggageSalt Lake CityRenoPortland

Budgeted Data:

Fixed Overhead$240,000$150,000$20,000$18,000$30,000

Variable Overhead $30,000 $64,000 $5,000$10,000 $6,000

Hours of flight time-- 2,000 4,000 2,000

Number of passengers-- 10,00015,000 5,000

Budgeted data:

Maintenance= Fixed Overhead + Variable Overhead

= $240,000 + $30,000

= $270,000

Baggage= Fixed Overhead + Variable Overhead

= $150,000 + $64,000

= $214,000a. Menghitung Rasio Alokasi

1) Hours of flight time (Maintenance)

2) Number of Passengers (Baggage)

b. Tabel hasil data menggunakan metode langsungSupport CentersFlights


Budgeted Data:

Fixed Overhead$240,000$150,000$20,000$18,000$30,000


Total$270,000$214,000$25,000$28,000$36,000

Maintenance($270,000) - $67,500$135,000$67,500

Baggage -($214,000) $70,620$107,000$36,380

00$163,120$270,000$139,880

2. Using the direct method, allocate the support service cost to each flight, assuming that the objective is to evaluate performance. Do any cost remain in the two support departments after the allocation? If so how much? Explain.Jawab :

Diketahui



Actual Data:

Fixed Overhead$235,000$156,000$22,000$17,000$29,500


Hours of flight time - - 1,800 4,200 2,500

Number of passengers - - 8,00016,000 6,000

Actual data:

Maintenance= Fixed Overhead + Variable Overhead

= $235,000 + $80,000

= $315,000

Baggage= Fixed Overhead + Variable Overhead

= $156,000 + $33,000

= $189,000

a. Menghitung Rasio Alokasi

1) Hours of flight time (Maintenance)

2) Number of Passengers (Baggage)

b. Tabel hasil data menggunakan metode langsung



Actual Data:

Fixed Overhead$235,000$156,000$22,000$17,000$29,500


Total$315,000$189,000$28,200$28,000$35,300

Maintenance($315,000)- $66,150 $154,350$91,350

Baggage-($189,000) $51,030$100,170$37,800

00 $145,380$282,520$164,450

c. Setelah dialokasikan ke masing-masing departemen produksi dari departemen pendukung, untuk biaya pendukung yang telah dianggarkan dan biaya aktual baik biaya pemeliharaan (maintenance) maupun biaya bagasi tidak terdapat sisa, hanya saja biaya yang dianggarkan lebih kecil dari biaya aktualnya. Hal ini menandakan bahwa dalam departemen produksi yang dalam hal ini adalah penerbangan (Salt Lake City, Reno, dan Portland) beroperasi secara tidak efisien sehingga biaya aktualnya lebih besar dibandingkan biaya yang telah dianggarkan.Sheet1

Hours of flight time =Portland

(Maintenance)(Salt Lake City + Reno + Portland)

=2,000

2.000 + 4.000 + 2.000

=0.25x Budgeted Data Maintenance

=0.25x $270.000

=$67.500

Sheet1

Hours of flight time =Salt Lake City


=1,800

1.800 + 4.200 + 2.500


=0.21x $315.000

=$66.150

Sheet1

Hours of flight time =Reno


=2,500

1.800 + 4.200 + 2.500


=0.29x $315.000

=$91.350

Sheet1

Number of Passengers=Salt Lake City

(Baggage)(Salt Lake City + Reno + Portland)

=8,000

8.000 + 16.000 + 6.000


=0.27x $189.000

=$51.030

Sheet1

Number of Passengers=Portland


=6,000

8.000 + 16.000 + 6.000


=0.20x $189.000

=$37.800

Sheet1

Number of Passengers=Reno


=16,000

8.000 + 16.000 + 6.000


=0.53x $189.000

=$100.170

Sheet1



=4,200

1.800 + 4.200 + 2.500


=0.49x $315.000

=$154.350

Sheet1

Number of Passengers=Reno


=10,000

10.000 + 15.000 + 5.000


=0.50x $214.000

=$107.000

Sheet1

Number of Passengers=Portland


=5,000

10.000 + 15.000 + 5.000


=0.17x $214.000

=$36.380

Sheet1

Number of Passengers=Salt Lake City


=10,000

10.000 + 15.000 + 5.000


=0.33x $214.000

=$70.620

Sheet1

Hours of flight time =Salt Lake City


=2,000

2.000 + 4.000 + 2.000


=0.25x $270.000

=$67.500

Sheet1



=4,000

2.000 + 4.000 + 2.000


=0.5x $270.000

=$135.000

Sheet1



Budgeted data:

Fixed overhead240,000150,00020,00018,00030,000

Variable overhead30,00064,0005,00010,0006,000

Hours of flight time*2,0004,0002,000

Number of passengers*10,00015,0005,000

Actual data:

Fixed overhead235,000156,00022,00017,00029,500

Variable overhead80,00033,0006,20011,0005,800

Hours of flight time1,8004,2002,500

Number of passengers8,00016,0006,000

*Normal activity levels.

Costs of maintenance are allocate based on hours of flight time. Cost of the baggage center are allocated based on the number passengers.

tugas pertemuan iii guan hansen mowen

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