Jawaban Kasus John Deere Component Works (a)
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JOHN DEERE COMPONENT WORKS (A) Berikut perhitungan untuk Part A103: Dengan menggunakan Standard Costing Direct Material $ 6.44 Direct Labor $ 12.76 x 0.185 $ 2.36 Overhe ad Direct Labor (0.185 x $ 12.76) x 205% $ 4.84 ACT Machine Hours 0.310 x $ 27.56 $ 8.54 Total $ 22.18 Dengan menggunankan ABC Direct Material $ 6.44 Direct Labor $ 12.76 x 0.185 $ 2.36 Overhe ad Direct Labor Support (0.185 x $ 12.76) x 111% $ 2.62 Machine Operation 0.31 x ($ 8.99 + $ $
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Hitungan tradisional costing Versus ABC
Transcript of Jawaban Kasus John Deere Component Works (a)
JOHN DEERE COMPONENT WORKS (A)Berikut perhitungan untuk Part A103: Dengan menggunakan Standard CostingDirect Material$ 6.44
Direct Labor$ 12.76 x 0.185$ 2.36
OverheadDirect Labor(0.185 x $ 12.76) x 205%$ 4.84
ACT Machine Hours0.310 x $ 27.56$ 8.54
Total$ 22.18
Dengan menggunankan ABCDirect Material$ 6.44
Direct Labor$ 12.76 x 0.185$ 2.36
OverheadDirect Labor Support(0.185 x $ 12.76) x 111%$ 2.62
Machine Operation0.31 x ($ 8.99 + $ 7.61)$ 5.15
Machine Setup(4.2 x $ 33.76x 2) / ( 8000/100)$ 3.54
Production Order(2/8000/100) x $ 114.27$ 2.86
Material-Handling(2/8000/100x2) x $ 19.42$ 0.97
Part Administration0.176 x $ 487 / (8000/100)$ 1.07
General and Administration9.1% x $ (2.36+ 2.62+5.15+3.54+2.86+0.97+1.07)$ 2.07
Total$ 26.7
STANDAR COSTINGACTIVITY-BASED COSTING
DIRECT COST$ 8.8 (39%)$ 8.8 (27%)
INDIRECT COST$ 13.38 (61%)% 17.9 (73%)
TOTAL COST$ 22.18$ 26.7
