SOAL I :
Berikut data unt menyusun operating budget bulan Maret 2011 pada PT. SATRIA :
§ Selama Maret 2011 diharapkan dpt menjual 50.000 unit Produk X dan 70.000 unit Produk Y.
§ Persediaan produk jadi per 28 Pebruari 2011 adalah 12.000 unit Produk X dan 18.000 unit Produk Y. Diharapkan per 31 Maret tdpt persediaan sebesar 30% dari unit penjualan bulan bersangkutan.
§ Unt memproduksi per unit produk dibutuhkan bahan sbb :
| Produk X | Produk Y | Cost/Unit |
| 6 unit 3 unit | 4 unit 2 unit | Rp 2.000 500 |
§ Persediaan bahan per 28 Pebruari 2011 adalah 120.000 unit Material A dan 80.000 unit Material B. Diharapkan per 31 Maret tdpt persediaan bahan sebesar pemakaian unt memproduksi persediaan produk jadi akhir bulan bersangkutan.
§ Unt memproduksi per unit produk dibutuhkanjam kerja buruh langsung sbb :
| Produk X | Produk Y | Upah/Jam |
o Dept. Processing o Dept. Finishing | 0,20 jam 0,10 jam | 0,10 jam 0,05 jam | Rp 8.000 5.000 |
§ Biaya overhead variabel dibebankan ke produk dg tarip 80% dari biaya buruh langsung dan biaya overhead tetap dianggarkan per bulan sebesar Rp 69.960.000 unt Produk X dan Rp 84.680.000 unt Produk Y.
§ Biaya penjualan variabel Rp 300 per unit penjualan, sedang biaya penjualan tetap dan biaya administrasi tetap dianggarkan masing-masing 8% dan 7% dari penjualan.
§ Harga jual produk jadi ditetapkan dg margin kotor 40%.
Diminta : susunlah operating budget unt bulan Maret 2011 sbb :
a) Units production budget
b) Units direct material usage budget
c) Direct material purchases budget
d) Direct materials cost budget
e) Direct labor cost budget
f) Factory overhead cost budget
g) Unit cost of ending finished goods inventory budget
h) Cost of goods sold budget
i) Sales budget
j) Projected income statement
JAWAB SOAL I :
PT. SATRIA Units Production Budget – For March, 2011 | ||
| Produk X | Produk Y |
Units sold | 50.000 unit | 70.000 unit |
Units ending inventory disired* | 15.000 unit | 21.000 unit |
Units to be needed | 65.000 unit | 91.000 unit |
Units beginning inventory | (12.000 unit) | (18.000 unit) |
Units to be produced | 53.000 unit | 73.000 unit |
* Prod X = 30% x 50.000 unit = 15.000 unit; Prod Y = 30% x 70.000 unit = 21.000 unit
PT. SATRIA Units Material Usage Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
| | | |
Units production | 53.000 unit | 73.000 unit | - |
Requirement/unit | X 6 unit | X 4 unit | - |
Units to be used of Material A | 318.000 unit | 292.000 unit | 610.000 unit |
| | | |
Units production | 53.000 unit | 73.000 unit | - |
Requirement/unit | X 3 unit | X 2 unit | - |
Units to be used of Material B | 159.000 unit | 146.000 unit | 305.000 unit |
PT. SATRIA Direct Material Puschases Budget – For March, 2011 | |||
| Material A | Material B | T o t a l |
Units to be used | 610.000 unit | 305.000 unit | - |
Units ending inventory disired* | 174.000 unit | 87.000 unit | - |
Units to be needed | 784.000 unit | 392.000 unit | - |
Units beginning inventory | (120.000 unit) | ( 80.000 unit) | - |
Units to be purchased | 664.000 unit | 312.000 unit | - |
Cost/unit | X Rp 2.000 | X Rp 500 | - |
Cost of direct materials purchases | Rp 1.328 juta | Rp 156 juta | Rp 1.484 juta |
*Mat A = (15.000 unit Prod X x 6 unit) + (21.000 unit Prod Y x 4 unit) = 174.000 unit
Mat B = (15.000 unit Prod X x 3 unit) + (21.000 unit Prod Y x 2 unit) = 87.000 unit
PT. SATRIA Direct Materials Cost Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
| | | |
Units to be used | 318.000 unit | 292.000 unit | 610.000 unit |
Cost/unit | X Rp 2.000 | X Rp 2.000 | X Rp 2.000 |
Direct materials cost of Material A | Rp 636,00 juta | Rp 584,00 juta | Rp 1.220,00 juta |
| | | |
Units to be used | 159.000 unit | 146.000 unit | 305.000 unit |
Cost/unit | X Rp 500 | X Rp 500 | X Rp 500 |
Direct materials cost of Material B | Rp 79,50 juta | 73,00 juta | Rp 152,50 juta |
Direct materials cost total | Rp 715,50 juta | Rp 657,00 juta | Rp 1.372,50 juta |
PT. SATRIA Direct Labor Cost Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
| | | |
Units production | 53.000 unit | 73.000 unit | - |
Hours/unit | X 0,20 jam | X 0,10 jam | - |
Total hours of Dept. Processing | 10.600 jam | 7.300 jam | 17.900 jam |
Rate/hours | X Rp 8.000 | X Rp 8.000 | X Rp 8.000 |
Direct labor cost of Dept. Processing | Rp 84,80 juta | Rp 58,40 juta | Rp 143,20 juta |
| | | |
Units production | 53.000 unit | 73.000 unit | - |
Hours/unit | X 0,10 jam | X 0,05 jam | - |
Total hours of Dept. Finishing | 5.300 jam | 3.650 jam | 8.950 jam |
Rate/hours | X Rp 5.000 | X Rp 5.000 | X Rp 5.000 |
Direct labor cost of Dept. Finishing | Rp 26,50 juta | Rp 18,25 juta | Rp 44,75 juta |
Direct labor cost total | Rp 111,30 juta | Rp 76,65 juta | Rp 187,95 juta |
PT. SATRIA Factory Overhead Cost Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
Direct labor cost total | Rp 111,30 juta | Rp 76,65 juta | Rp 187,95 juta |
Variable overhead rate | X 80% | X 80% | X 80% |
Variable overhead cost | Rp 89,04 juta | Rp 61,32 juta | Rp 150,36 juta |
Fixed overhead cost | 69,96 juta | 84,68 juta | 154,64 juta |
Factory overhead cost total | Rp159,00 juta | Rp146,00 juta | Rp 305,00 juta |
PT. SATRIA Unit Cost of Ending Inventory Budget – For March, 2011 | ||
| Produk X | Produk Y |
Direct materials cost total | Rp 715,50 juta | Rp 657,00 juta |
Direct labor cost total | 111,30 juta | 76,65 juta |
Factory overhead cost total | 159,00 juta | 146,00 juta |
Total production costs | Rp 985,80 juta | Rp 879,65 juta |
Units production | : 53.000 unit | : 73.000 unit |
production cost/unit | Rp 18.600 | Rp 12.050 |
PT. SATRIA Cost of Goods Sold Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
Total production costs | Rp 985,80 juta | Rp 879,65 juta | Rp 1.865,45 juta |
Cost of beginning inventory* | 199,20 juta | 216,90 juta | 416,10 juta |
Cost of goods available for sale | Rp 1.185,00 juta | Rp 1.096,55 juta | Rp 2.281,55 juta |
Cost of Ending inventory** | (279,00 juta) | (253,05 juta) | (532,05 juta) |
Cost of goods sold | Rp 906,00 juta | Rp 843,50 juta | Rp 1.749,50 juta |
* Prod X = 12.000 unit x Rp 18.600 = Rp 199,20 jt; Prod Y = 18.000 unit x rp 12.050 = Rp 416,10 jt
** Prod X = 15.000 unit x Rp 18.600 = Rrp 279,00 jt; Prod Y = 21.000 unit x rp 12.050 = Rp 253,05 jt
PT. SATRIA Sales Budget – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
Units sold | 50.000 unit | 70.000 unit | - |
Price/unit* | X Rp 26.040 | X Rp 16.870 | - |
Total sales | Rp 1.302,00 juta | Rp 1.180,90 juta | Rp 2.482,90 juta |
* Prod X = 140% x Rp 18.600 = Rp 26.040; Prod Y = 140% x Rp 12.050 = Rp 16.870
PT. SATRIA Projected Income Statement – For March, 2011 | |||
| Produk X | Produk Y | T o t a l |
Sales | Rp 1.302,00 juta | Rp 1.180,900 juta | Rp 2.482,900 juta |
Cost of goods sold | 906,00 juta | 843,500 juta | 1.749,500 juta |
Gross margin | Rp 396,00 juta | Rp 337,400 juta | Rp 733,400 juta |
Operating expenses : | | | |
Selling expenses* | Rp 119,16 juta | Rp 115,470 juta | Rp 234,630 juta |
Administrative expenses** | 91,14 juta | 82,663 juta | 173,803 juta |
Total operating expenses | Rp 210,30 juta | Rp 198,133 juta | Rp 408,433 juta |
Net income | Rp 185,70 juta | Rp 139,267 juta | Rp 324,967 juta |
*Prod X = (50.000 unit x Rp300) + (8% x Rp 1.302 jt) = Rp 119,16 jt
Prod Y = (70.000 unit x Rp300) + (8% x Rp 1.180,90 jt) = Rp 115,47 jt
** Prod X = 7% x Rp 1.302 jt = Rp 91,14 jt
Prod Y = 7% x Rp 1.180,90 jt = Rp 82,663 jt
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