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

• Property Insurance

• Supervisor Salaries

• Property Taxes

• Depreciation on Building and Equpment

• Utilities

• Lubricant For Machine

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

• Lathe Department Supervisor

• Sample for Trade Show

• Lumber

• Metal Bracket for Drawer

• Carpenter Wages

• Lathe Maintenance

• Glue for Assembly

• Factory Washroom Supplies

• Lathe Depreciation

• Depreciation-Office Building

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

• Meals for Patients

• Security

• Nurses's Salaries

• Electronic Monitoring

• Parking Maintenance

• Security

• Parking Maintenance

• Electronic Monitoring

• Nurses's Salaries

• 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

• Salary of a real estate agent at Larson Real Estate

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

• Salaries of Bedell's assembly line workers

• Salary of a receptionist at Larson Real Estate

• Depreciation on a computer at Larson Real Estate

• Depreciation on freezers at Gregory Food Retailing

• Depreciation on Bedell Electronics assembly equipment

• Salary of Bedell Electronics presidenSalary of Bedell Electronics presiden

• Salaries of frozen food personnel at Gregory Food Retailing

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

• Assembly wages

• Raw material purchases

• Sales commissions

• Factory depreciation 2

• Quality control inspection wages 2

• Quality control inspection wages

• Factory depreciation

• Quality control inspection wages 3

• Assembly wages 3

• Raw material purchases 2

• Assembly wages 2