Bab v Anggaran Fleksibel

8/11/2019 Bab v Anggaran Fleksibel

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Flexible Budgets andOverhead Analysis

Pertemuan 5


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The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin

Pengertian

Flexible Budget atau AnggaranVariabel

Adalah anggaran yang di desain untuk

mencakup jangkauan aktivitas yangdigunakan untuk mengembangkan biayayang dianggarkan pada titik manapundalam rentang aktivitas tersebut untukdibandingkan dengan biayasesungguhnya pada suatu perusahaan.


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Definisi lain menyatakan :

Flexib le budget adalah anggaran yg

dapat disesuaikan dengan berbagaitingkat aktivitas guna mncerminkanbagaimana biaya-biaya berubah seiring

dengan perubahan volume produksi.


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Flexible budget berbeda denga anggaran

Statis.Anggaran statis adalahanggaran yang

dibuat untuk satu tingkat kegiatan (one level ofactivity) selama jangka waktu tertentu.

Contohnya persentase dari kapasitas, jumlah

produk yang dihasilkan selama jangka waktutertentu, jumlah jam yang dikerjakan dan

lainnya.


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Perbedaan Anggaran Statis denganAnggaran Fleksibel

a. Flexible Budget tidak membatasi diri hanyapada satu tingkat aktivitas, tetapi padabeberapa tingkat kisaran aktivitas (rangeactivity atau relevant activity).

b. Static Budget diarahkan pada satu tingkatsaja.


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b. Dalam pendekatan Flexible Budgethasil dari actual tidak harus

dibandingkan biaya yang dibudgetkanpada tingkat budget aktivitas semula,pada static budget harus dibandingkan


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c. Flexible Budget bersifat dinamik ,.Static budget bersifat statis.

d. Pada Flexible Budget terdapat underor over applied, dan static budgetistilah ini tidak ada.



2. Karak tetr is t ik Flex ib le Budget

1) . Ditujukan ke arah tingkat kapasitaskeseluruhan yang berada dalam range relevanatau relevant range dari pada tingkat aktivitastertentu dan hanya ditujukan kearah satu tingkataktivitas (Denomonitory Activity). Denominator

Act iv i t ry adalah angka yang ditentukan dalamflexible budget yang dapat digunakan untukmenentukan jumlah total biaya overhead pabrikpada tingkat aktivitas tertentu dari relevant range.

Tarif biaya overhead overhead pabrik ditentukandimuka =BIaya FOH Flexible budget/Denominator activity.



2).Bersifat dinamis dari anggaran

statis, karena flexible budget

dapat disesuaikan dengan tingkat

aktivitas apa pun yang berada

dalam relevant range/activity,sekalipun periode sudah berlalu.



3). Dalam masalah perhitungan

Overhead (non manufaktur) dan

Factory Overhead (Manufaktur)

terdapat 4 faktor yang dapat di

analisis dalam flexible budgetyaitu :



(1) FOH ( Pabrik dan Non pabrik ) umumnya

terdiri dari atas biaya yang banyak

terpisah satu sama lainnya(2) Biaya yang terpisah ini kerap sangat kecil

nilai $/rupiahnya sehingga menyulitkan

untuk mengendalikannya dengan cara

yang sama dengan pengendalian

Direct Material Cost dan Direct Labor

Cost.



(3). Biaya yg terpisah lainnya kecil ini sering

kali merupakan tanggung jawab atau

pusat pertanggung jawaban dari manajer

yang saling berbeda pada segemen yang

berbeda pula .

(4). Biaya FOH ( khusus pabrik) berbeda

perilaku biayanya , variabel, tetap dan

semi variabel.



Tahap-tahap PenyusunanFlexible budget

.1. Menentukan kisaran relevan atas aktivitas yg

diharapkan berfluktuasi masa periode yang

akan datang.2. Menganalisis biaya pada relevant range

dalam elemen variabel,tetap dan semivariabel..

3. Memisahkan biaya berdasarkan perilakunyadan menetupan tarif untuk biaya, tetap ,variabel dan semi variabel


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4. Menggunakan tarif untuk bagian variabel daribiaya, menyusun sebagai budget yg

memperlihatkan biaya-biaya apa yg akandikeluarkan pada berbagai titik operasipada semua relevant range.

5.Melakukan analisis Varians khusus Overhead

dan Factory Overhead atas Biaya Variabeldan Biaya Variabel untuk mengukur kinerjaperusahaan .

Ad 4 i d l Fl ibl


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Ada 4 varians dalam Flexible

Budget yaitu:

1 Varians variabel (Variable Manufacturing

Overhaed Variance ). VMOV1).Spending V = Variable manufacturing

Overhead

Spending variance) VMOSV = AH(AR-SR)=

(AOVR X AH)- (SOVRXAH) = (AOVR-SOVR) AH.

2). Variable Manufacturing Overhead EfficiencyVariancer (VMOEV) = SR(AH-SH)

(SOVR xAH)(SVORxSH) = (SH-AH)SVOR


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2.Fixed Manufacturing Ovrhead Variance (FMOV)Dicari dulu POR = Taksiran Jumlah FOH perperiode/ Taksiran Machie hours(MH) atau unityg diproduksi per periode.Contoh :

Untuk bulan Oktober 2006 Biaya FOH tetap ditaksir$ 381.000, jumlah unit diprodusi maka biaya per unit(POR) = $ 31.000/1.000 = $ 381/unit. Dalam perhitunganFlexible Budget harus dapat ditntukan taksiranDemoninatory Actvity yaitu tingkat ketigatan aktivitas

pada jumlah jam mesin/JTKL tertentu diatnara relevanrange untuk periode masa depan yang ditetapkan padaawal tahun anggaran.Varians pada FOH teap, ada duavarians.


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3). Fixed Manufacturuing overhead Volume Variance (FMOVV) :Volume Variance= POR x ( DMH - SMH) atauFixed portion of the POR x( DMSH allowed).

DM=Denomitory activity. Penggunaan Denomitory aktivityada 3 hal diperhatikan :a. Jika Denominator activity sama dengan jam standar

allowed pada priode ini maka Volume Varians nihil.

b. JIka denominator activity lebih besar dari jam standardallowed dalam priode ini kemudian timbul variansvolume UF, berarti penggunaan di bawah fasilitas yangtersedia.

c. Jika denominator activity lebih kecil dari jam standarallowed dalam priode ini, kemudian timbul varians volume UF,berarti penggunaan yang tinggi terhadap fasilitas yangtersedia dibandingkan yang yang telah direncanakan.

4).Fixed Manufactruing Overhead Bu dget var iance atau

Bu dget Var iance= Ac tual Fixed FOH cos t- Bu dgeted Fixed

FOH Cos t.


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Diminta :

a. Susunlah Flexible Budget dalam

kompenen biaya .b. Buatlah Flexible budget dengan

kenaikan 1.250 unit.

c. Grafik Flexible budget.d. Hitunglah semi variabel cost pada

tingkat aktivitas 7.500 unit.


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Jawab :1. Flexible budget dengan analisis kompenen.

Biaya tetap adalah depresiasi = $ 3.000.

2 -Power : maksimum = $ 20.000 = 10.000 unitminimum = $ 10.000 = 5.000 unit

High and low $ 10.000 = 5.000 unitElemen variabel $ 10.000/5.000 = $ 2.

Elemen tetap :maksimum =10.000x$2 = $20.000, sama dengan biayanya $20.000,Elementetap= 0


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3. Bahan tidak langsung dengan hal yang sama:

Elemen variabel = Mak 10.000 unit = $ 10.000

Min 5.000 unit = 9.000

5.000 unit = $ 1.000

Elemen variabel= $ 1.000/5000 = $ 0,20 unit

Elemen tetap = Mak: 10.000 = $ 10.000

10.000x0,20 = . 2.000

Elemen tetap $ 8.000


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4. Pemeliharaan : Mak:10.000 unit = $ 10.000

5.000 unit = 8.500

5.000 unit $ 1.500Elemen variabel = $1.500/5000 = $0,30.unit

Elemen tetap Mak =10.000. = $ 10.000

10.000x 0,30= . 3.000Elemen tetap $ 7.000


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5. Biaya lainnya: Mak :10.000 =$ 7.000

Min 5.000 = 5.000

5.000 = $ 2.000Element variabel = $ 2.000/5.000 = $ 0,40 unit

Elemen tetap = $ 7.000( $0,40 x 10.000)= $ 3.000


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Budget Flexible dengan kompenen (bentuk Highand low) adalah berikut ini :

Relevan Range 5.000 10.000 unit

. Biaya Tetap Biaya VariabelDepresiasi 3.000 0

Power 0 $ 2 /unit

Bahan tak langsung 8.000 0,20 /unit

Pemeliharaan 7.000 0,30 /unitBiaya lainnya . 3.000 0,40 /unit

Jumlah $ 21.000 $2.90 /unit


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Dari hasil diatas dapat dihitung pada tingkat relevant rangetertentu dengan rumus Y = a + bx atau $ 21.000+2,90X

Relevant range ( unit)Biaya 5.000 6.250. 7.500 8.750 . 10.000

Depresiasi 3.000 3.000 3.000 3.000. 3.000Power 10.000 12.500 15.000 17.500 20.000Bahan tak langs 9.000 9.250 9.500 9.750 10. 000Pemeliharaan 8.500 8.875 9.250 9.625 10.000Biaya lainnya 5.000 5.500 6.000 6.500 7.000Jumlah 35.500 39.125 42.750 46.375 50.000


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c. Grafik Flexible Budget, hampir sama dengan grafik Fixed Costdan Variabel cost.

d. Menghitung Biaya Semi Variabel pada tingkat 7.500 unitPerguanakan Formula Y = a + bX

Bahan tak langsung = $ 8.000 + $0,20 X Pemeliharaan = 7.000 + $0,30 X Biaya lainnya = 3.000 + $0,40X

Jumlah Y = $ 18.000+ $0,90XTingat relevant range 7.500, maka biaya semi variabelnyaadalah $ 18.000 +( $0,90 x 7.500) = $ 24.750.

Depresiasi dan Power tidak dihitung karena kedua bersifattetap dan variabel secara total.Bahan lainnya d apat di l ihat dar i Power Point ber ikut in i .

St ti B d t d


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Static Budgets andPerformance Reports

Lets look at CheeseCo.

Static budgets areprepared for a single,

planned levelofactivity.

Performanceevaluation is difficult

when actual activitydiffers from theplanned level of

activity.

Hmm! Comparingstatic budgets withactual costs is likecomparing apples

and oranges.

St ti B d t d


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CheeseCo

Static B dgets and


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CheeseCo

Static Budgets and


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U = Unfavorable varianceCheeseCo was unable to achieve

the budgeted level of activity.

CheeseCo

Static Budgets and


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CheeseCo

F = Favorable variancethat occurs whenactual costs are less than budgeted costs.

Static Budgets and


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Since cost variances are favorable, havewe done a good job controlling costs?

CheeseCo


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Flexible Budgets

Improve performance evaluation.

May be prepared for any activitylevel in the relevant range.

Show revenues and expensesthat should have occurred at theactual level of activity.

Reveal variances due to good costcontrol or lack of cost control.


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Preparing a Flexible Budget

To a budget we need to know that:

Total variablecosts change

in direct proportion tochanges in activity.

Total fixedcosts remainunchangedwithin the

relevant range. Fixed


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Preparing a Flexible BudgetCheeseCo

Cost Total Flexible Budgets

Formula Fixed 8,000 10,000 12,000

Per Hour Cost Hours Hours Hours

Machine hours 8,000 10,000 12,000

Variable costsIndirect labor 4.00 32,000$

Indirect material 3.00 24,000

Power 0.50 4,000

Total variable cost 7.50$ 60,000$

Fixed costsDepreciation 12,000$

Insurance 2,000

Total fixed cost

Total overhead costs

Fixed costs areexpressed as atotal amount.

Variable costs are expressed asa constant amount per hour.

$40,000 10,000 hours is$4.00 per hour.


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Formula Fixed 8,000 10,000 12,000


Machine hours 8,000 10,000 12,000



Power 0.50 4,000


Fixed costsDepreciation 12,000$

Insurance 2,000

Total fixed cost

Total overhead costs


$4.00 per hour 8,000 hours = $32,000

CheeseCo


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Formula Fixed 8,000 10,000 12,000


Machine hours 8,000 10,000 12,000



Power 0.50 4,000


Fixed costsDepreciation 12,000$ 12,000$

Insurance 2,000 2,000

Total fixed cost 14,000$

Total overhead costs 74,000$ ?

CheeseCo


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Formula Fixed 8,000 10,000 12,000


Machine hours 8,000 10,000 12,000

Variable costsIndirect labor 4.00 32,000$ 40,000$

Indirect material 3.00 24,000 30,000

Power 0.50 4,000 5,000

Total variable cost 7.50$ 60,000$ 75,000$

Fixed costsDepreciation 12,000$ 12,000$ 12,000$

Insurance 2,000 2,000 2,000

Total fixed cost 14,000$ 14,000$

Total overhead costs 74,000$ 89,000$

CheeseCo

Total fixed costsdo not change in

the relevant range.


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Cost Total Flexible BudgetsFormula Fixed 8,000 10,000 12,000


Machine hours 8,000 10,000 12,000

Variable costsIndirect labor 4.00 32,000$ 40,000$ 48,000$

Indirect material 3.00 24,000 30,000 36,000

Power 0.50 4,000 5,000 6,000

Total variable cost 7.50$ 60,000$ 75,000$ 90,000$

Fixed costsDepreciation 12,000$ 12,000$ 12,000$ 12,000$

Insurance 2,000 2,000 2,000 2,000

Total fixed cost 14,000$ 14,000$ 14,000$

Total overhead costs 74,000$ 89,000$ 104,000$

CheeseCo

Flexible Budget


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Flexible BudgetPerformance Report

Cost Total

Formula Fixed Flexible Actual

Per Hour Costs Budget Results Variances

Machine hours

8,000

8,000

0

Variable costs

Indirect labor 4.00$ 34,000$


Power 0.50 3,800

Total variable costs 7.50$ 63,300$

Fixed Expenses

Depreciation 12,000$ 12,000$


Total fixed costs 14,050$

Total overhead costs 77,350$

Flexible budget isprepared for the

same activity level(8,000 hours) as

actually achieved.

CheeseCo

Flexible Budget


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Cost Total



Machine hours

8,000

8,000

0

Variable costs

Indirect labor 4.00$ 32,000$ 34,000$ $ 2,000 U


Power 0.50 4,000


Fixed Expenses






CheeseCo

Flexible Budget


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Cost Total



Machine hours

8,000

8,000

0

Variable costs

Indirect labor 4.00$ 32,000$ 34,000$ $ 2,000 U

Indirect material 3.00 24,000 25,500 1,500 U

Power 0.50 4,000


Fixed Expenses





CheeseCo

Flexible Budget


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Cost Total



Machine hours

8,000

8,000

0

Variable costs

Indirect labor 4.00$ 32,000$ 34,000$ $ 2,000 U

Indirect material 3.00 24,000 25,500 1,500 U

Power 0.50 4,000 3,800 200 F

Total variable costs 7.50$ 60,000$ 63,300$ $ 3,300 U

Fixed Expenses

Depreciation 12,000$ 12,000$ 12,000$ 0

Insurance 2,000 2,000 2,050 50 U

Total fixed costs 14,000$ 14,050$ 50 U

Total overhead costs 74,000$ 77,350$ $ 3,350 U


CheeseCo


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Static Actual

Budget Results Variances

Machine hours 10,000 8,000 2,000U

Variable costs

Indirect labor 40,000$ 34,000$ $6,000 F

Indirect materials 30,000 25,500 4,500F

Power 5,000 3,800 1,200F

Fixed costsDepreciation 12,000 12,000 0

Insurance 2,000 2,050 50 U

Total overhead costs 89,000$ 77,350$ $11,650 F

Static Budgets and PerformanceHow much of the $11,650 is due to activity

and how much is due to cost control?

Flexible Budget


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Difference between original static budgetand actual overhead = $11,650 F.

Overhead Variance Analysis

Static Actual

Overhead Overhead

Budget at at10,000 Hour 8,000 Hour

89,000$ 77,350$

Lets place

the flexible

budget for8,000 hours

here.

Flexible Budget


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Overhead Variance Analysis

This $15,000Fvariance isdue to lower activity.

Activity

This $3,350Uflexiblebudget variance is dueto poor cost control.

Cost control

Static Flexible Actual

Overhead Overhead Overhead

Budget at Budget at at10,000 Hour 8,000 Hour 8,000 Hour

89,000$ 74,000$ 77,350$

Flexible Budget


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What causes

the costcontrol variance?

There are two primaryreasons for unfavorablevariable overhead variances:

1. Spendingtoo much for

resources.2. Using the resources

inefficiently.

Overhead Rates and


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Overhead Rates andOverhead Analysis

Overhead from the

flexible budget for thedenominator level of activity

POHR =

Recall that overhead costs are assigned toproducts and services using a

predetermined overhead rate (POHR):

Assigned Overhead = POHR Standard Activity

Denominator level of activity

Overhead Rates and


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ColaCo prepared this budget for overhead:

Overhead Rates andOverhead AnalysisExample

Total Variable Total Fixed

Machine Variable Overhead Fixed Overhead

Hours Overhead Rate Overhead Rate

2,000 4,000$ ? 9,000$ ?

4,000 8,000 ? 9,000 ?

ColaCo applies overhead basedon machine hour activity.

Lets calculate overhead rates.

Overhead Rates and


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Rate = TotalVariable Overhead Machine Hours


This rate is constant at all levels of activity.




2,000 4,000$ 2.00$ 9,000$ ?

4,000 8,000 2.00 9,000 ?

Overhead Rates and


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2,000 4,000$ 2.00$ 9,000$ 4.50$

4,000 8,000 2.00 9,000 2.25


Rate = TotalFixedOverhead Machine Hours


This rate decreases when activity increases.

Overhead Rates and


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2,000 4,000$ 2.00$ 9,000$ 4.50$

4,000 8,000 2.00 9,000 2.25


The total POHR is the sum ofthe fixed and variable rates

for a given activity level.


Variable Overhead Variances


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ColaCos actual production for the period required

3,200 standard machine hours. Actual variableoverhead incurred for the period was $6,740.

Actual machine hours worked were 3,300.

Compute the variable overhead spending and

efficiency variances.

Variable Overhead VariancesExample


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AH SRAH AR

Spending variance =AH(AR - SR)

Efficiency variance =SR(AH - SH)

SH SR

Spending

Variance

Efficiency

Variance

Actual Flexible Budget Flexible BudgetVariable for Variable for VariableOverhead Overhead at Overhead atIncurred Actual Hours Standard Hours



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3,300 hours 3,200 hours

$2.00 per hour $2.00 per hour


$6,740 $6,600 $6,400

Spending variance$140 unfavorable

Efficiency variance$200 unfavorable

$340 unfavorable flexible budget total variance




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2,050 hours 2,100 hours

$5 per hour $5 per hour



$10,950 $10,250 $10,500

Spending variance$700 unfavorable

Efficiency variance$250 favorable

$450 unfavorable flexible budget total variance



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Variable Overhead VariancesA Closer Look

Spending Variance Efficiency Variance

Results from paying moreor less than expected for

overhead items and fromexcessive usage ofoverhead items.

Controlled bymanaging the

overhead cost driver.

Overhead Rates and


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What is ColaCos fixed overhead rate for anestimated activity of 3,000 machine hours?




2,000 4,000$ 2.00$ 9,000$ 4.50$

4,000 8,000 2.00 9,000 2.25

Overhead Rates and


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Fixed Overhead RateFR = $9,000 3,000 machine hoursFR = $3.00 per machine hour




2,000 4,000$ 2.00$ 9,000$ 4.50$

4,000 8,000 2.00 9,000 2.25

Fixed Overhead Variances


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ColaCos actual production required 3,200standardmachine hours. Actual fixed overhead

was $8,450.

Compute the fixed overhead budget and volumevariances.

Fixed Overhead Variances Example


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BudgetVariance

VolumeVariance

FR = Standard Fixed Overhead RateSH = Standard Hours Allowed

SH FR

Actual Fixed Fixed FixedOverhead Overhead OverheadIncurred Budget Applied



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3,200 hours

$3.00 per hour

Budget variance$550 favorable

Fixed Overhead Variances Example

$8,450 $9,000 $9,600

Volume variance$600 favorable

SH FR


Q i k Ch k


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2,100 hours

$7.00 per hour

Budget variance$350 unfavorable

$14,800 $14,450 $14,700


Volume variance$250 favorable

SH FR

Quick Check



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Fixed Overhead Variances A Closer Look

Budget Variance Volume Variance

Results from paying moreor less than expected for

overhead items.

Results from operatingat an activity level

different from thedenominator activity.

Fi d O h d V i


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Volume

Cost

3,000 HoursExpected

Activity

$9,000 budgeted fixed OH

Fi d O h d V i


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$8,450 actual fixed OH

Volume

Cost

3,000 HoursExpected

Activity

$9,000 budgeted fixed OH

$8,450 actual fixed OH$550FavorableBudget

Variance

{

Fi d O h d V i


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{


$8,450 actual fixed OH

3,200 machine hours $3.00 fixed overhead rate

$600FavorableVolumeVariance

$9,600 applied fixed OH

3,200Standard

Hours

Volume

Cost

3,000 HoursExpected

Activity

$9,000 budgeted fixed OH{

$550FavorableBudget

Variance

{ $8,450 actual fixed OH

Volume VarianceA Closer


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Look

VolumeVariance

Results when standard hoursallowed for actual output differsfrom the denominator activity.

Unfavorablewhen standard hours< denominator hours

Favorablewhen standard hours> denominator hours

Overhead Variances and Under-


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or Overapplied Overhead Cost

In a standardcost system:

Unfavorablevariances are equivalent

to underapplied overhead.

Favorablevariances are equivalentto overapplied overhead.

The sum of the overhead variancesequals the under- or overapplied

overhead cost for a period.

CONTOH LAINNYA DARI FLEXIBLE BUDHET


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CONTOH LAINNYA DARI FLEXIBLE BUDHET

Data for manufacturing Overhead of Tiagaroda Company are given below.lexib le Budget at var ious level of act iv i ty (hours)

Cost Formula Direct Labor Activity ( Hours).Overhaed Cost Per direct labor hours 10.000 12.000 14.000 16.000Variable Overhead c ost

Utilitties $ 3,00 30.000 36.000 42.000 48.000Indirect labor 1,50 15.000 18.000 21.000 24.000Suplies . 2,50. 25.000 30.000 35.000 40.000Total Variavel overhead cost $ 7,00 70.000 84.000 98.000 112.000Fixed Overhead co st

Depreciation 18.000 18.000 18.000 18.000Insurance 33.000 33.000 33.000 33.000Supervisor 19.000 19.000 19.000 19.000

Total Fixed Overhead Cost 70.000 70.000 70.000 70..000

Total Overhead Cost 140.000 154.000 168.000 182.000


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Four hours of direct labor time are required per unit product. The Tigaroda Coyhas set demonitory act iv i ty for com ing pr iod at 14..000 direct labor (DLHs)or 3.500 units .

Assumse the following actual results for the priod.- Number of units produced 3.625 units.- Standard direct labors (DLHs) allowed 14.500 jam- Actual direct labor hours 14.800jam- Actual fixed overhead cost $ 72.000- Actual variable overhead cost $ 104.000Required:a. Compute predetermined over rate (POR) an break it down into variable andfixed cost

elementsb. Analyze the $................? Under or over applied Overhead.c. Compute the four variance of Overhead.

JAWAB:


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POR tingkat denomitory activity 14.000 DLH . PORdalam DLHs =$ 168.000/14.000 = $ 12 DLHs

Elemen variabel = 98.000/14.000 = $ 7 DLH, jadi

elemen tetap $ 12 - $ 7 = $ 5 DLHB.Analisis under or over applied dari overhead.

Total Overhead aktual = $ 72.000 + $ 104.000= $ 176.000

Standard DLH 14.500 x $12dlh = $ 174.000

Overhead under applied $ 2.000


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Four FOH Variance.

Overhead Fixed variance.

1.Budget variance= Actual fixed FOHFlexible budget $ 72.000(Dominotoryaxtivity x elements fixed) =

$ 72.000- ($ 14.000 x $5) = $ 2.000 UF


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2) Volume variance: = (Fixed portion of thePORx Donomintory activity)- Standard Hours.= $ 5( 14.000 - 14.500 ) = $ 2.500 F.

FOH variable variance.3). Spending variance = (ARSR) AH = $

104. 000( 14.800 x 7)= 104.000.000106.000= $ 2.000 UF

4). Eficiency = SR(AH-SH) = $7 ( 14.800- 14.500) = $ 2.100 UF


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3. Rekapitulasi Varians:Fixed FOH variance.

- Budget variance $ 2.000 UF- Volume variance 2.500 F

Variable FOH variance.- Spending variance 2.000 UF- Efficeincy variance 2.100 UF

Total Variance $ 3.600 UF

Akhir Pertemuan 5:


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