Advanced Man Acc _ Cost Accumulation & ABC

Which definition best describes indirect costs?

• Indirect costs are those costs which are not controlled directly by a manager.

• Indirect costs are those costs which cannot be directly associated with a product or service.

• Indirect costs are always fixed.

• Indirect costs are always manufacturing overhead costs.

Indirect cost rates are determined by dividing expected indirect costs by ..

• total cost

• cost driver units

• direct cost

• total overhead

Which of the following is least likely to express

an appropriate cost driver for the activities listed?

• Cost/Activity = Personnel processing

• Cost/Activity = Quality inspection
  Cost Driver divided by Number of units inspected

• Cost/Activity= Materials handling

• Cost/Activity = Equipment amortization
  Cost divided by Number of products produced or hours of use

Canadian Adventure recently acquired Deep Alaska Air. Deep Alaska has been in business for many years, and provides charter flights for remote fishing and camping enthusiasts. When the company originally started into business, aircraft, insurance, and fuel were relatively inexpensive. Pilot salaries was by far the most significant cost factor, and has continued to be used as the basis for allocating overhead.

Heretofore, the company has classified all costs, other than pilot salaries, as overhead. The company prices trips to customers at 150% of “cost.”

Canadian is concerned about the appropriateness of the costing/pricing technique and has engaged you to study this issue,

with a goal of improving Deep Alaska’s overall operations.

 

Aggregated data for the most recent year are: 

Pilot salaries*                                                                          $   350,000

Aircraft depreciation (6,000 engine hours)                                  935,000

Insurance (fixed annual cost)                                                       400,000

Fuel ($11 per gallon)                                                                    990,000

Other costs                                                                                 125,000

* Includes amounts paid for “wait time” that varies considerably by trip.

 Sample data from three specific recent flights is as follows:

 

Flight A Flight B Flight C

Pilot Salaries $350 $615 $400

Engine hours on flight 3 1 9

Fuel used 60 gals 20 gals. 180 gals.

 

  Pertanyaan: 

Berapa tarif biaya overhead yang dibebankan per $1 gaji pilot? (Jawaban hanya angka tanpa $ dan tanpa tanda,)

Canadian Adventure recently acquired Deep Alaska Air. Deep Alaska has been in business for many years, and provides charter flights for remote fishing and camping enthusiasts. When the company originally started into business, aircraft, insurance, and fuel were relatively inexpensive. Pilot salaries was by far the most significant cost factor, and has continued to be used as the basis for allocating overhead.

Heretofore, the company has classified all costs, other than pilot salaries, as overhead. The company prices trips to customers at 150% of “cost.”

Canadian is concerned about the appropriateness of the costing/pricing technique and has engaged you to study this issue,

with a goal of improving Deep Alaska’s overall operations.

 

Aggregated data for the most recent year are: 

Pilot salaries*                                                                          $   350,000

Aircraft depreciation (6,000 engine hours)                                  935,000

Insurance (fixed annual cost)                                                       400,000

Fuel ($11 per gallon)                                                                    990,000

Other costs                                                                                 125,000

* Includes amounts paid for “wait time” that varies considerably by trip.

 Sample data from three specific recent flights is as follows:

 

Flight A Flight B Flight C

Pilot Salaries $350 $615 $400

Engine hours on flight 3 1 9

Fuel used 60 gals 20 gals. 180 gals.

 

  Pertanyaan: 

Berapa harga/price yang dikenakan untuk penerbangan B? (jawaban berupa angka, tanpa $ dan tanda ,)

PT. Sport Optik memproduksi kacamata untuk kegiatan olah raga. Produksi kacamata renang membutuhkan 45.000 jam TKL, 1.700 unit suku cadang, dan 115 kali inspeksi. Produksi kacamata bersepeda membutuhkan 115.000 jam TKL, 1.400 unit suku cadang, dan 450 kali inspeksi. Metode tradisional untuk mengalokasikan overhead sebesar Rp 5.600.000.000 didasarkan pada jam TKL.

Berapa biaya overhead yang dialokasikan ke produk kacamata renang?

• Rp 1.677.000.000

• Rp 1.577.000.000

• Rp 1.557.000.000

• Rp 1.575.000.000

PT. Neon Baru memproduksi dua jenis lampu: dop dan neon. Lampu dop dan neon masing-masing membutuhkan waktu 80.900 jam TKL dan 93.500 jam TKL. Biaya overhead terdiri dari: biaya penyetelan sebesar Rp 225.000.000; biaya pengemasan sebesar Rp 149.960.000. Kegiatan penyetelan untuk produksi lampu dop sebanyak 52.000 kali, sedangkan untuk lampu neon sebanyak 98.000. Kegiatan pengemasan untuk produk lampu dop membutuhkan 26.000 boks kemasan, dan lampu neon 39.200 boks kemasan.

Dengan menggunakan metode tradisional dengan dasar jam TKL, tentukkan tarif yang ditetapkan sebelumnya (pre-determined rate):

• Rp 1.950

• Rp 2.500

• Rp 2.250

• Rp 2.150

Berikut ini adalah tahapan untuk menganalisis pemicu biaya (cost driver) biaya overhead pabrik, kecuali:

• Identifikasi biaya

• Identifikasi biaya yang tidak bernilai tambah

• Analisis dampaknya terhadap overhead pabrik

• Identifikasi korelasi antara potensi driver dengan overhead pabrik

The management accounting technique that spreads indirect manufacturing costs fairly across the range of products is called:

• Absorption costing.

• Allocation costing.

• Indirect costing.

• Overhead costing.

Biaya overhead dialokasikan ke produk berdasarkan ....................................

• Proporsi penggunaan cost driver-nya

• Tarif overhead yang ditentukan sebelumnya untuk produk tunggal

• Harga produk

• Jam mesin per produk