final exam aca

(15 minutes) This ilustration will be used to answer question no 1 until 5. Dandie clothing factory has 3 employees, coded as A, B, C. The standard time to finish 1 cloth is 10 minutes (21 days per month, 8 hours per day) with daily wage of Rp.300.000,-. The Company allows the employees to make as much as products they can finish, with Hasley bonus method. For December, based on the payroll time keeper data, average time per 1 product that spent by A is 7 minutes, B 6 minutes, and C 10 minutes. First, mention the minimum monthly quantity target per 1 employee and for the whole factory!

Second, how much the wages payable (including bonus) for December covering all employees?

Third, how much the average cost to finish 1 cloth is?

How much the bonus received by Mr B?

How much the bonus received by Mr. A?

(15 minutes) In this month, Dandie Factory purchased rad material amounted at Rp. 150 million rupiah. The beginning raw material on Dec 1 was Rp. 5 million rupiah, while the ending inventory is Rp. 31.360.000,-. The amount of total factory overhead allocated during december is Rp. 48.000.000,- for paying the electricity, water, supplies, supporting stadd, and machinery depreciation. From the quantity produced, 50% finish as shirts, 25% vests, 25% skirts.

With physical join cost method, how much the total cost per 1 pcs of shirt?

With physical join cost method, how much the total cost per 1 pcs of skirt?

(5 minutes) With physical join cost method, How much the total cost per 1 pcs vest?

(10 minutes) if the company's strategy for selling the product is by implementing 50% discount, while the target minimum margin per 1 pcs of product is Rp.20.000,-, how much the minimum selling price per each product?

(10 minutes) Explain your understanding on how performance measurement will relates to cost?