BAB-V-ANGGARAN-FLEKSIBEL.ppt

Flexible Budgets and

Overhead Analysis

Pengertian

Flexible Budget atau Anggaran

Variabel

Adalah anggaran yang di desain untuk

mencakup jangkauan aktivitas yang

digunakan untuk mengembangkan biaya

yang dianggarkan pada titik manapun

dalam rentang aktivitas tersebut untuk

dibandingkan dengan biaya

Definisi lain menyatakan :

Flexible budget

adalah anggaran yg

dapat disesuaikan dengan berbagai

tingkat aktivitas guna mncerminkan

bagaimana biaya-biaya berubah seiring

dengan perubahan volume produksi.

Flexible budget berbeda denga anggaran

Statis.

Anggaran statis adalah

anggaran yang

dibuat untuk satu tingkat kegiatan

(one level of

activity)

selama jangka waktu tertentu.

Contohnya persentase dari kapasitas, jumlah

produk yang dihasilkan selama jangka waktu

tertentu, jumlah jam yang dikerjakan dan

Perbedaan Anggaran Statis dengan

Anggaran Fleksibel

a.

Flexible Budget tidak membatasi diri hanya

pada satu tingkat aktivitas, tetapi pada

beberapa tingkat kisaran aktivitas (range

activity atau relevant activity).

b.

Static Budget diarahkan pada satu tingkat

b. Dalam pendekatan Flexible Budget

hasil dari actual tidak harus

dibandingkan biaya yang dibudgetkan

pada tingkat budget aktivitas semula,

pada static budget harus dibandingkan

c. Flexible Budget bersifat dinamik ,.

Static budget bersifat statis.

d. Pada Flexible Budget terdapat under

or over applied, dan static budget

2. Karaktetristik Flexible Budget

1) . Ditujukan ke arah tingkat kapasitas

keseluruhan yang berada dalam “range relevan

atau relevant range” dari pada tingkat aktivitas

tertentu dan hanya ditujukan kearah satu tingkat

aktivitas (Denomonitory Activity).

Denominator

Activitry

adalah angka yang ditentukan dalam

flexible budget yang dapat digunakan untuk

menentukan jumlah total biaya overhead pabrik

pada tingkat aktivitas tertentu dari relevant range.

Tarif biaya overhead overhead pabrik ditentukan

dimuka =

2).Bersifat dinamis dari anggaran

statis, karena flexible budget

dapat disesuaikan dengan tingkat

aktivitas apa pun yang berada

dalam relevant range/activity,

3). Dalam masalah perhitungan

Overhead (non manufaktur) dan

Factory Overhead (Manufaktur)

terdapat 4 faktor yang dapat di

analisis dalam flexible budget

yaitu :

(1) FOH ( Pabrik dan Non pabrik ) umumnya

terdiri dari atas biaya yang banyak

terpisah satu sama lainnya

(2) Biaya yang terpisah ini kerap sangat kecil

nilai $/rupiahnya sehingga menyulitkan

untuk mengendalikannya dengan cara

yang sama dengan pengendalian

Direct Material Cost dan Direct Labor

(3). Biaya yg terpisah lainnya kecil ini sering

kali merupakan tanggung jawab atau

pusat pertanggung jawaban dari manajer

yang saling berbeda pada segemen yang

berbeda pula .

(4). Biaya FOH ( khusus pabrik) berbeda

perilaku biayanya , variabel, tetap dan

semi variabel.

Tahap-tahap Penyusunan

Flexible budget

.

1. Menentukan kisaran relevan atas aktivitas yg

diharapkan berfluktuasi masa periode yang

akan datang.

2. Menganalisis biaya pada relevant range

dalam elemen variabel,tetap dan semi

variabel..

3. Memisahkan biaya berdasarkan

perilakunya

dan menetupan tarif untuk biaya, tetap ,

variabel dan semi variabel

4. Menggunakan tarif untuk bagian variabel dari

biaya, menyusun sebagai budget yg

memperlihatkan biaya-biaya apa yg akan

dikeluarkan pada berbagai titik operasi

pada semua relevant range.

5.Melakukan analisis Varians khusus Overhead

dan Factory Overhead atas Biaya Variabel

dan Biaya Variabel untuk mengukur kinerja

perusahaan .

Ada 4 varians dalam Flexible

Budget yaitu

:

1 Varians variabel (Variable Manufacturing

Overhaed Variance ). VMOV

1).Spending V = Variable manufacturing

Overhead

Spending variance) VMOSV = AH(AR-SR)=

(AOVR X AH)- (SOVRXAH) = (AOVR-SOVR) AH.

2). Variable Manufacturing Overhead Efficiency

Variancer (VMOEV) = SR(AH-SH)

2. Fixed Manufacturing Ovrhead Variance (FMOV)

Dicari dulu POR = Taksiran Jumlah FOH per

periode/ Taksiran Machie hours(MH) atau unit

yg diproduksi per periode.

Contoh :

Untuk bulan Oktober 2006 Biaya FOH tetap ditaksir

$ 381.000, jumlah unit diprodusi maka biaya per unit

(POR) = $ 31.000/1.000 = $ 381/unit. Dalam perhitungan

Flexible Budget harus dapat ditntukan taksiran

Demoninatory Actvity yaitu tingkat ketigatan aktivitas

pada jumlah jam mesin/JTKL tertentu diatnara relevan

range untuk periode masa depan yang ditetapkan pada

awal tahun anggaran.Varians pada FOH teap, ada dua

varians.

3). Fixed Manufacturuing overhead Volume Variance (FMOVV) :

Volume Variance=

POR x ( DMH - SMH) atau

Fixed portion of the POR x( DM –SH allowed).

DM=Denomitory activity. Penggunaan Denomitory aktivity

ada 3 hal diperhatikan :

a. Jika Denominator activity sama dengan jam standar

allowed pada priode ini maka Volume Varians nihil.

b. JIka denominator activity lebih besar dari jam standard

allowed dalam priode ini kemudian timbul varians

volume UF, berarti penggunaan di bawah fasilitas yang

tersedia.

c. Jika denominator activity lebih kecil dari jam standar

allowed dalam priode ini, kemudian timbul varians volume UF,

berarti penggunaan yang tinggi terhadap fasilitas yang

tersedia dibandingkan yang yang telah direncanakan.

1.Contoh .

Kohn Mountain menggunakan Flexible Budget untuk

operasi perusahaannya dan mempunyai data sebagian

dari relevant range 5.000 unit – 10.000 unit.

Biaya

5.000unit 10.000 unit.

Depresiasi

$ 3.000 $ 3.000

Power 10.000 20.000

Bahan tak langsung 9.000 10.000

Pemeliharaan 8.500 10.000

Biaya lainnya . 5.000 7.000

Jumlah $ 35.500 $ 50.000

Diminta :

a. Susunlah Flexible Budget dalam

kompenen biaya .

b. Buatlah Flexible budget dengan

kenaikan 1.250 unit.

c. Grafik Flexible budget.

d. Hitunglah

“

semi variabel cost

“

pada

tingkat aktivitas 7.500 unit.

Jawab :

1. Flexible budget dengan analisis kompenen.

Biaya tetap adalah depresiasi = $ 3.000.

2 -Power : maksimum = $ 20.000 = 10.000 unit

minimum = $ 10.000 = 5.000 unit

High and low $ 10.000 = 5.000 unit

Elemen variabel $ 10.000/5.000 = $ 2.

Elemen tetap :maksimum =10.000x$2 = $

20.000, sama dengan biayanya $20.000,Elemen

tetap= 0

3. Bahan tidak langsung dengan hal yang sama:

Elemen variabel = Mak 10.000 unit = $ 10.000

Min 5.000 unit = 9.000

5.000 unit = $ 1.000

Elemen variabel= $ 1.000/5000 = $ 0,20 unit

Elemen tetap = Mak: 10.000 = $ 10.000

10.000x0,20 = . 2.000

Elemen tetap $ 8.000

4. Pemeliharaan : Mak:10.000 unit = $ 10.000

5.000 unit = 8.500

5.000 unit $ 1.500

Elemen variabel = $1.500/5000 = $0,30.unit

Elemen tetap Mak =10.000. = $ 10.000

10.000x 0,30= . 3.000

Elemen tetap $ 7.000

5. Biaya lainnya: Mak :10.000 =$ 7.000

Min 5.000 = 5.000

5.000 = $ 2.000

Element variabel = $ 2.000/5.000 = $ 0,40 unit

Elemen tetap = $ 7.000 – ( $0,40 x 10.000

)

Budget Flexible dengan kompenen (bentuk High

and low) adalah berikut ini :

Relevan Range 5.000 – 10.000 unit

. Biaya Tetap Biaya Variabel

Depresiasi 3.000 0

Power 0 $ 2 /unit

Bahan tak langsung 8.000 0,20 /unit

Pemeliharaan 7.000 0,30 /unit

Biaya lainnya . 3.000 0,40 /unit

Jumlah $ 21.000 $2.90 /unit

Dari hasil diatas dapat dihitung pada tingkat relevant range

tertentu dengan rumus Y = a + bx atau $ 21.000+2,90X

Relevant range ( unit)

Biaya 5.000 6.250. 7.500 8.750 . 10.000

Depresiasi 3.000 3.000 3.000 3.000. 3.000

Power 10.000 12.500 15.000 17.500 20.000

Bahan tak langs 9.000 9.250 9.500 9.750 10. 000

Pemeliharaan 8.500 8.875 9.250 9.625 10.000

Biaya lainnya 5.000 5.500 6.000 6.500 7.000

Jumlah 35.500 39.125 42.750 46.375 50.000

c

. Grafik Flexible Budget, hampir sama dengan grafik Fixed Cost

dan Variabel cost.

d. Menghitung Biaya Semi Variabel pada tingkat 7.500 unit

Perguanakan Formula Y = a + bX



Bahan tak langsung = $ 8.000 + $0,20 X



Pemeliharaan = 7.000 + $0,30 X



Biaya lainnya = 3.000 + $0,40X

Jumlah Y = $ 18.000+ $0,90X

Tingat relevant range 7.500, maka biaya semi variabelnya

adalah $ 18.000 +( $0,90 x 7.500) = $ 24.750.

Depresiasi dan Power tidak dihitung karena kedua bersifat

tetap dan variabel secara total.

Static Budgets and

Performance Reports

Static budgets are

prepared for a single,

planned level

of

activity.

Performance

evaluation is difficult

when actual activity

differs from the

planned level of

Hmm! Comparing

static budgets with

actual costs is like

comparing apples

and oranges.

Static Budgets and

Performance Reports

Static Budgets and

Performance Reports

Static Budgets and

Performance Reports

U = Unfavorable variance

CheeseCo was unable to achieve

the budgeted level of activity.

Static Budgets and

Performance Reports

CheeseCo

F = Favorable variance

that occurs when

Static Budgets and

Performance Reports

Since cost variances are favorable, have

we done a good job controlling costs?

Flexible Budgets

Improve performance evaluation.

May be prepared for any activity

level in the relevant range.

Show revenues and expenses

that should have occurred at the

actual level of activity.

Reveal variances due to good cost

control or lack of cost control.

Preparing a Flexible Budget

To a budget we need to know that:



Total variable

costs

change

in direct proportion to

changes in activity.



Total fixed

costs remain

unchanged

within the

Preparing a Flexible Budget

CheeseCo

Cost

Total

Flexible Budgets

Formula

Fixed

8,000

10,000

12,000

Per Hour

Cost

Hours

Hours

Hours

Machine hours

8,000

10,000

12,000

Variable costs

Indirect labor

4.00

$

32,000

Indirect material

3.00

24,000

Power

0.50

4,000

Total variable cost

$

7.50

$

60,000

Fixed costs

Depreciation

$

12,000

Insurance

2,000

Total fixed cost

Fixed costs are

expressed as a

total amount.

Variable costs are expressed as

a constant amount per hour.

$40,000

÷

10,000 hours is

$4.00 per hour.

Cost

Total

Flexible Budgets

Formula

Fixed

8,000

10,000

12,000

Per Hour

Cost

Hours

Hours

Hours

Machine hours

8,000

10,000

12,000

Variable costs

Indirect labor

4.00

$

32,000

Indirect material

3.00

24,000

Power

0.50

4,000

Total variable cost

$

7.50

$

60,000

Fixed costs

Depreciation

$

12,000

Insurance

2,000

Total fixed cost

Preparing a Flexible Budget

$4.00 per hour

×

8,000 hours = $32,000

Preparing a Flexible Budget

Cost

Total

Flexible Budgets

Formula

Fixed

8,000

10,000

12,000

Per Hour

Cost

Hours

Hours

Hours

Machine hours

8,000

10,000

12,000

Variable costs

Indirect labor

4.00

$

32,000

Indirect material

3.00

24,000

Power

0.50

4,000

Total variable cost

$

7.50

$

60,000

Fixed costs

Depreciation

$

12,000

$

12,000

Insurance

2,000

2,000

Total fixed cost

$

14,000

Preparing a Flexible Budget

Cost

Total

Flexible Budgets

Formula

Fixed

8,000

10,000

12,000

Per Hour

Cost

Hours

Hours

Hours

Machine hours

8,000

10,000

12,000

Variable costs

Indirect labor

4.00

$

32,000

$

40,000

Indirect material

3.00

24,000

30,000

Power

0.50

4,000

5,000

Total variable cost

$

7.50

$

60,000

$

75,000

Fixed costs

Depreciation

$

12,000

$

12,000

$

12,000

Insurance

2,000

2,000

2,000

Total fixed cost

$

14,000

$

14,000

CheeseCo

Total fixed costs

do not change in

the relevant range.

Preparing a Flexible Budget

Cost

Total

Flexible Budgets

Formula

Fixed

8,000

10,000

12,000

Per Hour

Cost

Hours

Hours

Hours

Machine hours

8,000

10,000

12,000

Variable costs

Indirect labor

4.00

$

32,000

$

40,000

$

48,000

Indirect material

3.00

24,000

30,000

36,000

Power

0.50

4,000

5,000

6,000

Total variable cost

$

7.50

$

60,000

$

75,000

$

90,000

Fixed costs

Depreciation

$

12,000

$

12,000

$

12,000

$

12,000

Insurance

2,000

2,000

2,000

2,000

Total fixed cost

$

14,000

$

14,000

$

14,000

Flexible Budget

Performance Report

Cost

Total

Formula

Fixed

Flexible

Actual

Per Hour

Costs

Budget

Results

Variances

Machine hours

8,000

8,000

0

Variable costs

Indirect labor

$

4.00

$

34,000

Indirect material

3.00

25,500

Power

0.50

3,800

Total variable costs

$

7.50

$

63,300

Fixed Expenses

Depreciation

$

12,000

$

12,000

Insurance

2,000

2,050

Flexible budget is

prepared for the

same activity level

(8,000 hours) as

actually achieved.

Cost

Total

Formula

Fixed

Flexible

Actual

Per Hour

Costs

Budget

Results

Variances

Machine hours

8,000

8,000

0

Variable costs

Indirect labor

$

4.00

$

32,000

$

34,000

$ 2,000 U

Indirect material

3.00

24,000

Power

0.50

4,000

Total variable costs

$

7.50

$

60,000

Fixed Expenses

Depreciation

$

12,000

$

12,000

Insurance

2,000

2,000

Flexible Budget

Performance Report

CheeseCo

Flexible Budget

Performance Report

Cost

Total

Formula

Fixed

Flexible

Actual

Per Hour

Costs

Budget

Results

Variances

Machine hours

8,000

8,000

0

Variable costs

Indirect labor

$

4.00

$

32,000

$

34,000

$ 2,000 U

Indirect material

3.00

24,000

25,500

1,500 U

Power

0.50

4,000

Total variable costs

$

7.50

$

60,000

Fixed Expenses

Depreciation

$

12,000

$

12,000

Insurance

2,000

2,000

Cost

Total

Formula

Fixed

Flexible

Actual

Per Hour

Costs

Budget

Results

Variances

Machine hours

8,000

8,000

0

Variable costs

Indirect labor

$

4.00

$

32,000

$

34,000

$ 2,000 U

Indirect material

3.00

24,000

25,500

1,500 U

Power

0.50

4,000

3,800

200 F

Total variable costs

$

7.50

$

60,000

$

63,300

$ 3,300 U

Fixed Expenses

Depreciation

$

12,000

$

12,000

$

12,000

0

Insurance

2,000

2,000

2,050

50 U

Flexible Budget

Performance Report

CheeseCo

Static

Actual

Budget

Results

Variances

Machine hours

10,000

8,000

2,000

U

Variable costs

Ind

irect labor

$

40,000

$

34,000

$6,000

F

Indirect materials

30,000

25,500

4,500

F

Power

5,000

3,800

1,200

F

Fixed costs

Depreciation

12,000

12,000

0

Insurance

2,000

2,050

50

U

Static Budgets and Performance

How much of the $11,650 is due to activity

and how much is due to cost control?

Flexible Budget

Performance Report

Difference between original static budget

and actual overhead = $11,650 F.

Overhead Variance Analysis

Static

Actual

Overhead

Overhead

Budget at

at

10,000 Hours

8,000 Hours

89,000

$

$

77,350

Let

’

s place

the flexible

budget for

8,000 hours

here.

Flexible Budget

Performance Report

Overhead Variance Analysis

This $15,000

F

variance is

due to lower activity.

Activity

This $3,350

U

flexible

budget variance is due

Cost control

Static

Flexible

Actual

Overhead

Overhead

Overhead

Budget at

Budget at

at

10,000 Hours

8,000 Hours

8,000 Hours

89,000

Flexible Budget

Performance Report

What causes

the cost

control variance?

There are two primary

reasons for unfavorable

variable overhead variances:

1.

Spending

too much for

resources.

2. Using the resources

Overhead Rates and

Overhead Analysis

Overhead from the

flexible budget for the

denominator level of activity

POHR =

Recall that overhead costs are assigned to

products and services using a

predetermined overhead rate (POHR)

:

Assigned Overhead = POHR

×

Standard Activity

ColaCo prepared this budget for overhead:

Overhead Rates and

Overhead Analysis – Example

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

?

$

9,000

?

4,000

8,000

?

9,000

?

ColaCo applies overhead based

Let

’

s calculate overhead rates.

Overhead Rates and

Overhead Analysis – Example

Rate = Total

Variable Overhead

÷

Machine Hours

ColaCo prepared this budget for overhead:

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

$

2.00

$

9,000

?

4,000

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

$

2.00

$

9,000

$

4.50

4,000

8,000

2.00

9,000

2.25

Overhead Rates and

Overhead Analysis – Example

Rate = Total

Fixed

Overhead

÷

Machine Hours

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

$

2.00

$

9,000

$

4.50

4,000

8,000

2.00

9,000

2.25

Overhead Rates and

Overhead Analysis – Example

The total POHR is the sum of

the fixed and variable rates

ColaCo

’

s actual production for the period

required 3,200 standard machine hours. Actual

variable overhead incurred for the period was

$6,740. Actual machine hours worked were

3,300.

Compute the variable overhead spending and

efficiency variances.

Variable Overhead Variances

– Example

Variable Overhead Variances

AH

×

SR

AH

×

AR

Spending variance =

AH(AR - SR)

SH

×

SR

Spending

Variance

Efficiency

Variance

Actual Flexible Budget Flexible Budget

Variable for Variable

for Variable

Overhead Overhead at Overhead at

Incurred Actual Hours Standard Hours

3,300 hours 3,200 hours

×

×

$2.00 per hour $2.00 per hour

Variable Overhead Variances

– Example

$6,740

$6,600

$6,400

Spending variance

$140 unfavorable

Efficiency variance

$200 unfavorable

Actual Flexible Budget Flexible Budget

Variable for Variable

for Variable

Overhead Overhead at Overhead at

Incurred Actual Hours Standard Hours

2,050 hours 2,100 hours

×

×

$5 per hour $5 per hour

Variable Overhead Variances

– Example

Actual Flexible Budget Flexible Budget

Variable for Variable

for Variable

Overhead Overhead at Overhead at

Incurred Actual Hours Standard Hours

$10,950

_$10,250

$10,500

Spending variance

$700 unfavorable

Efficiency variance

$250 favorable

Variable Overhead Variances

– A Closer Look

Spending Variance

_{Efficiency Variance}

Results from paying more

or less than expected for

overhead items and from

excessive usage of

overhead items.

Controlled by

managing the

Overhead Rates and

Overhead Analysis – Example

ColaCo prepared this budget for overhead:

What is ColaCo

’

s fixed overhead rate for an

estimated activity of 3,000 machine hours?

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

$

2.00

$

9,000

$

4.50

4,000

Overhead Rates and

Overhead Analysis – Example

ColaCo prepared this budget for overhead:

Fixed Overhead Rate

FR = $9,000

÷

3,000 machine hours

Total

Variable

Total

Fixed

Machine

Variable

Overhead

Fixed

Overhead

Hours

Overhead

Rate

Overhead

Rate

2,000

$

4,000

$

2.00

$

9,000

$

4.50

4,000

ColaCo

’

s actual production required 3,200

standard machine hours. Actual fixed overhead

was $8,450.

Compute the fixed overhead budget and volume

variances.

Fixed Overhead Variances –

Example

Fixed Overhead Variances

Budget

Variance

Volume

Variance

FR = Standard Fixed Overhead Rate

SH = Standard Hours Allowed

SH

×

FR

Actual Fixed Fixed Fixed

Overhead Overhead Overhead

Incurred Budget Applied

3,200 hours

×

$3.00 per hour

Budget variance

Fixed Overhead Variances –

Example

$8,450

$9,000

$9,600

Volume variance

SH

×

FR

Actual Fixed Fixed Fixed

Overhead Overhead Overhead

Incurred Budget Applied

2,100 hours

×

$7.00 per hour

Budget variance

$14,800

$14,450

$14,700

Actual Fixed Fixed Fixed

Overhead Overhead Overhead

Incurred Budget Applied

Volume variance

SH

×

FR

Fixed Overhead Variances –

A Closer Look

Budget Variance

_{Volume Variance}

Results from paying more

or less than expected for

overhead items.

Results from operating

at an activity level

different from the

denominator activity.

Fixed Overhead Variances

Volume

Cost

3,000 Hours

Fixed Overhead Variances

$8,450 actual fixed OH

Volume

Cost

3,000 Hours

$9,000 budgeted fixed OH

$8,450 actual fixed OH

$550

Favorable

Budget

Variance

{

{

Fixed Overhead Variances

$8,450 actual fixed OH

3,200 machine hours

×

$3.00 fixed overhead rate

$600

Favorable

Volume

Variance

$9,600 applied fixed OH

3,200

Volume

Cost

3,000 Hours

$9,000 budgeted fixed OH

{

$550

Favorable

Budget

Variance

{

$8,450 actual fixed OH

Volume Variance – A Closer

Look

Volume

Variance

Results when standard hours

allowed for actual output differs

from the denominator activity.

Unfavorable

when standard hours

Favorable

Overhead Variances and Under-

or Overapplied Overhead Cost

In a standard

cost system:

Unfavorable

variances are equivalent

to underapplied overhead.

Favorable

variances are equivalent

to overapplied overhead.

The sum of the overhead variances

equals the under- or overapplied

CONTOH LAINNYA DARI FLEXIBLE BUDHET

Data for manufacturing Overhead of Tiagaroda Company are given below.

lexible Budget at various level of activity (hours)

Cost Formula Direct Labor Activity ( Hours)

.

Overhaed Cost Per direct labor hours 10.000 12.000 14.000 16.000

Variable Overhead cost

Utilitties $ 3,00 30.000 36.000 42.000 48.000

Indirect labor 1,50 15.000 18.000 21.000 24.000

Suplies . 2,50. 25.000 30.000 35.000 40.000

Total Variavel overhead cost $ 7,00 70.000 84.000 98.000 112.000

Fixed Overhead cost

Depreciation 18.000 18.000 18.000 18.000

Insurance 33.000 33.000 33.000 33.000

Supervisor 19.000 19.000 19.000 19.000

Total Fixed Overhead Cost 70.000 70.000 70.000 70..000

Total Overhead Cost 140.000 154.000 168.000 182.000

Four hours of direct labor time are required per unit product. The Tigaroda Coy

has set

demonitory activity for coming priod at 14..000 direct labor (DLHs)

or 3.500 units.

Assumse the following actual results for the priod.

- Number of units produced 3.625 units.

- Standard direct labors (DLHs) allowed 14.500 jam

- Actual direct labor hours 14.800jam

- Actual fixed overhead cost $ 72.000

- Actual variable overhead cost $ 104.000

Required:

a. Compute predetermined over rate (POR) an break it down into “ variable and

fixed cost

elements”

b. Analyze the $...? Under or over applied Overhead.

c. Compute the four variance of Overhead.

POR tingkat denomitory activity 14.000 DLH . POR

dalam DLHs =$ 168.000/14.000 = $ 12 DLHs

Elemen variabel = 98.000/14.000 = $ 7 DLH, jadi

elemen tetap $ 12 - $ 7 = $ 5 DLH

B.Analisis under or over applied dari overhead.

Total Overhead aktual = $ 72.000 + $ 104.000

= $ 176.000

Standard DLH 14.500 x $12dlh = $ 174.000

Overhead under applied $ 2.000

Four FOH Variance.

Overhead Fixed variance.

1.Budget variance

= Actual fixed FOH

Flexible budget $ 72.000

–(Dominotory

axtivity x elements fixed) =

2)

Volume variance

: = (Fixed portion of the

PORx Donomintory activity)- Standard Hours.

= $ 5( 14.000 - 14.500 ) = $ 2.500 F.

FOH variable variance.

3). Spending variance = (AR –SR) AH = $

104. 000 – ( 14.800 x 7)

= 104.000.000 – 106.000= $ 2.000 UF

4). Eficiency = SR(AH-SH) = $7 ( 14.800

- 14.500) = $ 2.100 UF

3. Rekapitulasi Varians:

Fixed FOH variance.

- Budget variance $ 2.000 UF

- Volume variance 2.500 F

Variable FOH variance.

- Spending variance 2.000 UF

- Efficeincy variance 2.100 UF

Total Variance $ 3.600 UF

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