TUGAS
AKUNTANSI MANAJEMEN
oleh
AUGY LADYANA FIRSTYANTO
14080694055
S1 Akuntansi 2014 A
Chapter
20 Standart Costing : A Managerial Control
Tool
Exercise 20-33
MATERIALS AND LABOR VARIANCES
Diketahui :
Standard
cost :
Direct
materials (5 lbs @ $4.00) $
20.00
Direct
labor (2 hours @ $11.25) $
22.50
Standar
prime cost per unit $
41.50
Actual
cost :
Units
produced 175.000
Materials
purchased 930.000 pounds @ $ 4.10
Materials
used 925.000 pounds
Direct
labor 362.500 hours @ $ 11.15
Jawaban
:
Direct materials 930.000 pounds @ $ 4.10 purchased
for $ 3.813.000.
Direct labor 362.500 hours @ $ 11.15, payroll
totaled $ 4.041.875.
AP = $ 4.10
AQ = 930.000 pounds
SP = $ 4.00
SQ = 5 lbs
AR = $ 11.15
AH = 362.500 hours
SR = $ 11.25
SH = 2 hours
1. Price
and Usage Variances for Materials
·
MPV = (AP x AQ) – (SP x AQ)
MPV = $ 3.813.000 – (930.000 x $ 4.00) =
$ 3.813.000 – $ 3.720.000 = $ 93.000
·
MUV = (AQ – SQ ) x SP
MUV = [925.000 – (175.000
x 5) x $ 4.00] = (925.000 – 875.000) x $ 4.00 = $ 200.000
2. The
Labor Rate and Labor Efficiency Variances
·
LRV = (AR x AH) – (SR x AH)
LRV = $ 4.041.875 – (362.500 x
$11.25) = $ 4.041.875 - $ 4.078.125 = - $ 36.250
·
LEV = (AH – SH) x SR
LEV = [362.500 – (175.000 x 2) x $
11.25] = (362.500 – 350.000) x $ 11.25 = $ 140.625
Exercise 20-35
MATERIALS AND LABOR VARIANCES
Diketahui :
Standart
cost :
Direct
materials (2.5 lbs @ $0.90) $
2.25
Direct
labor (0.75 hours @ $7.00) $
5.25
Standar
prime cost $ 7.50
Actual
cost :
Units
produced 20.000
batches
Materials
purchased and used 53.000 pounds
Direct
materials $
42.000
Direct
labor $ 102.000
(for 14.900 hrs)
Jawaban
:
Direct
materials 53.000 pounds purchased for $ 42.000.
Direct
materials 53.000 pounds used in production.
AP = $ 0.79
AQ = 53.000 pounds
SP = $ 0.90
SQ = 2.5 lbs
AR = $ 6.84
AH = 14.900
hours
SR = $ 7.00
SH = 0.75 hours
·
MPV = (AP x AQ) – (SP x AQ)
MPV
= $ 42.000 – (53.000 x $ 0.90) = $ 42.000 - $ 47.700 = - $ 5.700 Favorable
·
MUV = (AQ – SQ ) x SP
MUV
= [53.000 – (20.000 x 2.5)] x $ 0.90 = (53.000 – 50.000) x $ 0.90 = $ 2.700 Unfavorable
·
LRV = (AR x AH) – (SR x AH)
LRV
= $ 102.000 – (14.900 x $ 7.00) = $ 102.000 - $ 104.300 = - $ 2.300 Favorable
·
LEV = (AH – SH) x SR
LEV
= [14.900 – (20.000 x 0.75)] x $ 7.00 = (14.900 – 15.000) x $ 7.00 = - $ 700 Favorable
Problem 20-46 STANDART
COSTING, PLANNED VARIANCES
Diketahui :
|
|
Standard Quantity
|
Standard Price ($)
|
Standard Cost ($)
|
|
Direct
materials
|
0,5 lb
|
1
|
0,50
|
|
Direct
labor
|
0,1 hr
|
10
|
1,00
|
Unit
produced 40.000
Actual
labor costs $
42.000
Actual
labor hours 4.100
Materials
purchased and used 19.500
lbs @ $ 1,05 per lb
Jawaban
:
Direct
materials 19.500 lbs @ $ 1.05 purchased for $ 20.475.
Direct
materials 19.500 lbs used in production.
Direct
labor 4.100 hours worked, payroll totaled $ 42.000.
AP = $ 1.05
AQ = 19.500 lbs
SP = $ 1
SQ = 0.5 lbs
AR = $ 10
AH = 0.1
hours
SR = $ 7.00
SH = 0.75 hours
1. The
Materials Prices and Usage Variances
MPV
= $ 20.475 – (19.500 x $ 1) = $ 20.475 - $ 19.500 = $ 975
MUV
= [19.500 – (40.000 x 0.5)] x $ 1 = (19.500 – 20.000) x $ 1 = - $ 500
2. The
Labor Rate and Effeciency Variances
LRV
= $ 42.000 – (4.100 x $ 10) = $ 42.000 – $ 41.000 = $ 1.000
LEV
= [4.100 – (40.000 x 0.1)] x $ 10 = (4.100 – 4.000) x $ 10 = $ 1000
3. The
Labor Rate and Effeciency Variances
Diketahui
:
Actual
labor costs $
39.000
Actual
labor hours 3.900
AP
= $ 10
AQ
= 3.900 hours
LRV
= $ 39.000 – (3.900 x $ 10) = $ 39.000 – $ 3.9000 = $ 0
LEV
= [3.900 – (40.000 x 0.1)] x $ 10 = (3.900 – 4.000) x $ 10 = - $ 1000
Problem 20-47 STANDART COSTING
Diketahui :
Standart
cost :
Direct
materials (5 lbs @ $ 0.80) $ 4
Direct
labor (1,5 hours @ $ 16.00) $
24
Standar
prime cost $
28
Actual
cost :
52.000
pounds materials were purchased and used in produced
10.000
cases produced
Direct
materials $ 40.000
Direct
labor $ 236.910 (for
14.900 hrs.)
Jawaban
:
Direct
materials 52.000 pounds purchased for $ 40.000.
Direct
materials 52.000 pounds were used in production.
Direct
labor 14.900 hours, payroll totaled $ 236.910.
AP = $ 1.05
AQ = 19.500 lbs
SP = $ 1
SQ = 0.5 lbs
AR = $ 10
AH = 0.1
hours
SR = $ 7.00
SH = 0.75 hours
1. The
Materials Variances
MPV
= $ 40.000 – (52.000 x $ 0.80) = $ 40.000 - $ 41.600 = - $ 1.600
MUV
= [52.000 – (10.000 x 5)] x $ 0.80 = (52.000 – 50.000) x $ 0.80 = $ 1.600
2. The
Labor Variances
LRV
= $ 236.910 – (14.900 x $ 16.00) = $ 236.910 - $ 238.400 = - $ 1.490
LEV
= [14.900 – (10.000 x 1.5)] x $ 16.00 = (14.900 – 15.000) x $ 16.00 = - $ 1.600
3.
Advantages of a
standard-costing system include the following:
(a) Standard costs
provide a basis for sensible cost comparisons. Standard costs enable the
managerial accountant to compute the standard allowed cost, given actual
output, which then serves as a sensible benchmark to compare with the actual
cost incurred.
(b) Computation of
standard costs and cost variances enables managers to employ management by
exception.
(c) Variances provide
a means of performance evaluation and rewards for employees.
(d) Since the
variances are used in performance evaluation, they provide motivation for
employees to adhere to standards.
(e) Use of standard
costs in product costing results in more stable product costs than if actual
production costs were used.
(f) A
standard-costing system usually is less expensive than an actual- or normal-costing
system.
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