Akuntansi Manajemen Pertemuan 2

Lucas Manufacturing has three cost objects that it uses to accumulate costs for its manufacturing plants.

The following manufacturing overhead cost categories are found in the accounting records:

Groups:

(a) Phisical Building and Equipment

,

(b) Use of Building and Equipment

,

(c) Use of Manufacturing Labor

• Fringe Benefit

• Depreciation on Building and Equpment

• Utilities

• Property Taxes

• Supervisor Salaries

• Lubricant For Machine

• Property Insurance

Cutler Products Company manufactures office furniture. Recently, the company decided to develop a formal cost accounting system and classify all costs into three categories. Categorize each of the following items as being appropriate for (1) cost tracing to the finished furniture, (2) cost allocation of an indirect manufacturing cost to the finished furniture, or (3) as a nonmanufacturing item. A nonmanufacturing item would be an operating cost.

Groups:

(a) Tracing to Finished Furniture

,

(b) Allocation of an Indirect MC to FG

,

(c) Non Manufacturing/Operating Cost

• Lathe Operator Wages

• Metal Bracket for Drawer

• Lumber

• Depreciation-Office Building

• Glue for Assembly

• Carpenter Wages

• Lathe Maintenance

• Sample for Trade Show

• Factory Washroom Supplies

• Lathe Department Supervisor

• Lathe Depreciation

Butler Hospital wants to estimate the cost for each patient stay. It is a general health care facility offering only basic services and not specialized services such as organ transplants.

Groups:

(a) Direct

,

(b) Indirect

,

(c) Fixed

,

(d) Variable

• Parking Maintenance

• Parking Maintenance

• Nurses's Salaries

• Security

• Nurses's Salaries

• Electronic Monitoring

• Security

• Electronic Monitoring

• Meals for Patients

• Meal for Patients

Each of the following items pertains to one of these companies:  Bedell Electronics (a manufacturing company), Gregory Food Retailers (a merchandising company), and Larson Real Estate (a service sector company). 

Groups:

(a) Inventoriable Costs

,

(b) Period Costs

• Depreciation on Bedell Electronics assembly equipment

• Salary of Bedell Electronics presidenSalary of Bedell Electronics presiden

• Depreciation on freezers at Gregory Food Retailing

• Salaries of frozen food personnel at Gregory Food Retailing

• Salaries of Bedell's assembly line workers

• Purchase of frozen food for sale to customers by Gregory Food Retailers

• Salary of a receptionist at Larson Real Estate

• Depreciation on a computer at Larson Real Estate

• Salary of a real estate agent at Larson Real Estate

Exceptional Manufacturing Co. wants to classify costs for the product produced at its facility. The company produces only one product at the facility and operates continually.  The cost categories are:

Groups:

(a) Product Costs

,

(b) Prime Costs

,

(c) Conversion Costs

,

(d) Period Costs

• Raw material purchases

• Raw material purchases 2

• Factory depreciation

• Assembly wages 3

• Quality control inspection wages 2

• Quality control inspection wages 3

• Assembly wages 2

• Sales commissions

• Assembly wages

• Quality control inspection wages

• Factory depreciation 2