KUIS PERBAIKAN AKUNTANSI BIAYA PERTENGAHAN TAHAP I

DIPLOMA IV AKUNTANSI ALIH PROGRAM

1. Period costs include
distribution costs
outside processing costs
no
a yes
.
yes
b no
.
no
c no
.
yes
d yes
.

sales commissions
yes
yes
no
yes

2. The distinction between direct and indirect costs depends on whether a cost
a. is controllable or non-controllable.
b. is variable or fixed.
c. can be conveniently and physically traced to a cost object under consideration.
d. will increase with changes in levels of activity.
3. Broussard Company is a construction company that builds houses on special request. What is the
proper classification of the carpenters' wages?
Product
a yes
.
b yes
.
c no
.
d no
.

Period

Direct

yes

no

no

yes

no

no

yes

yes

4. Furman Tailors has gathered information on utility costs for the past year. The controller has decided
that utilities are a function of the hours worked during the month. The following information is
available and representative of the companys utility costs:
Hours worked
Low point
High point

Utility cost incurred

1,300
1,680

$ 903
1,074

If 1,425 hours are worked in a month, total utility cost (rounded to the nearest dollar) using the highlow method should be
a. $947.
b. $954.
c. $959.
d. $976.
5. Birmingham Machine Works had the following data regarding monthly power costs:
Month
Jun
Jul
Aug
Sept.

Machine hours
300
600
400
200

Power cost
$680
720
695
640

Assume that management expects 500 machine hours in October. Using the high-low method,
calculate Octobers power cost using machine hours as the basis for prediction.
a. $700
b. $705
c. $710
d. $1,320
6. Which of the following is true about the coefficient of determination R2?
a. R2 is the probability that the actual value will be included in the confidence interval.
b. An R2 of 95% means that 95% of the data points fall on the equation line.
c. A negative R2 means that as activity increases, costs will decrease.
d. R2 measures the percentage of the total variability of the costs that is explained by the equation
line.
e. None of the above are true.
Wilson Company
The following information has been taken from the cost records of Wilson Company for the past year:
$326
Raw material used in production
686
Total manufacturing costs charged to production during the year (includes direct
material, direct labor, and overhead equal to 60% of direct labor cost)
826
Cost of goods available for sale
25
Selling and Administrative expenses
Inventories
Raw Material
Work in Process
Finished Goods

Beginning

Ending

$75
80
90

$ 85
30
110

7. Refer to Wilson Company. The cost of raw material purchased during the year was
a. $316.
b. $336.
c. $360.
d. $411.
8. Refer to Wilson Company. Direct labor cost charged to production during the year was
a. $135.
b. $216.
c. $225.
d. $360.
9. Refer to Wilson Company. Cost of Goods Manufactured was
a. $636.
b. $716.
c. $736.
d. $766.
10. Job order costing and process costing have which of the following characteristics?
a
.
b
.
c
.

Job Order Costing

homogeneous products
and large quantities
homogeneous products
and small quantities
heterogeneous products
and large quantities

Process Costing
heterogeneous products
and small quantities
heterogeneous products
and large quantities
homogeneous products
and small quantities

d
.

heterogeneous products
and small quantities

homogeneous products
and large quantities

11.A credit to Work in Process Inventory represents

a. work still in process.
b. raw material put into production.
c. the application of overhead to production.
d. the transfer of completed items to Finished Goods Inventory.
12. Which of the following statements about job order cost sheets is true?
a. All job order cost sheets serve as the general ledger control account for Work in Process
Inventory.
b. Job order cost sheets can serve as subsidiary ledger information for both Work in Process
Inventory and Finished Goods Inventory.
c. If material requisition forms are used, job order cost sheets do not need to be maintained.
d. Job order cost sheets show costs for direct material and direct labor, but not for manufacturing
overhead since it is an applied amount.
Jackson Company.
Jackson Company uses a job order costing system and the following information is available from its
records. The company has three jobs in process: #6, #9, and #13.
Raw material used
Direct labor per hour
Overhead applied based on direct labor cost

$120,000
$8.50
120%

Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25
percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500;
3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000.
13. Refer to Jackson Company. What is the prime cost of Job #6?
a. $42,250
b. $57,250
c. $73,250
d. $82,750
14. Refer to Jackson Company. How much overhead is applied to Work in Process?
a. $ 69,000
b. $ 99,960
c. $132,960
d. $144,000
15. Refer to Jackson Company. If Job #13 is completed and transferred, what is the balance in Work in
Process Inventory at the end of the period if overhead is applied at the end of the period?
a. $ 96,700
b. $ 99,020
c. $139,540
d. $170,720

SOAL I

Data biaya atas aktivitas PT Bontang selama bulan Mei adalah sebagai
berikut:
Saldo Akun
Barang Jadi
Rp 69.903.000 Rp ?
Barang Dalam Proses
92.130.000
79.200.000
Bahan Baku Langsung
Perlengkapan

15.375.000
8.400.000

Transaksi bulan Mei

Pembelian Perlengkapan
Harga Pokok Penjualan
Pembelian Bahan Baku Langsung
Biaya Tenaga Kerja Tdk Langsung
Listrik, Pemanasan dan Diesel Pabrik
Sewa Pabrik
Asuransi Pabrik
Komisi Penjualan
Beban Administratif
Gaji Supervisor Produksi

19.050.000
7.920.000

24.750.000
420.000.000
357.500.000
33.000.000
16.830.000
27.750.000
3.000.000
72.000.000
37.500.000
7.500.000

Jam kerja normal pegawai adalah 8 jam kerja per hari dan jam kerja
lembur 4 jam per hari. Di bulan Mei terdapat 25 hari kerja. Jumlah pegawai
PT Bontang sebanyak 25 orang dan yang mengambil lembur di bulan
tersebut sebanyak 5 orang. Upah pegawai perjam kerja normal adalah
Rp44.000 perjam dan untuk perjam kerja lembur adalah satu setengah
kali dari tarif normal. Perusahaan memperlakukan premi lembur
(tambahan dari tarif normal) sebagai bagian dari overhead.
Diminta:
1. Hitung Overhead Pabrik bulan Mei
2. Hitung Harga Pokok Produksi bulan Mei
3. Hitung saldo akhir Persediaan Barang Jadi tanggal 31 Mei

SOAL II
Pada awal Oktober, Job Cost Sheet adalah sebagai berikut:
Job
DM
DL
FOHApplied
Total
Status

J-001
11,910,0
00
12,956,0
00
9,717,0
00
34,583,0
00
Finished

J-002
12,591,0
00
14,717,0
00
11,037,7
50
38,345,7
50
WIP

J-003
13,412,0
00
14,849,0
00
11,136,7
50
39,397,7
50
WIP

J-004
14,049,0
00
12,938,0
00
9,703,5
00
36,690,5
00
WIP

Pada akhir Oktober, hanya ada saldo persediaan sebagai berikut:

Job
J-003
J-005
J-007
DM

6,804,000

1,100,000

6,286,000

DL
FOHApplied

6,129,000

1,340,000

7,056,000

Total
Status

4,596,750
17,529,75
0
Finished

1,005,000

5,292,000

3,445,000

18,634,00
0

WIP

Finished

Selama bulan Oktober, perusahaan mengerjakan beberapa job, yaitu:

Job
J-002
J-003
J-004
J-005
J-006
DM

2,669,000

3,234,000

2,827,000

3,404,000

2,827,00
0

DL hours

200,000

175,000

110,000

130,000

160,000

J-007
2,098,000
155,000

Data lainnya selama bulan Oktober

Depresiasi - Mesin
Beban Gaji Karyawan Kantor Administrasi
Beban Gaji Karyawan Kantor Pemasaran
Sewa gedung pabrik jatuh tempo
Saldo Awal Material
Pembelian Material

5,600,00
0
7,200,00
0
8,900,00
0
1,400,00
0
7,500,00
0
40,000,0
00

Keterangan tambahan
a. Karyawan pabrik dibayar Rp11.000 per jam
b. Pembebanan overhead didasarkan pada tarif 75% dari DL Hours
c. Tidak ada pemisahan antara Direct dan Indirect material
d. Perusahaan menjual barang secara kredit dengan keuntungan kotor
30%
Diminta
1. Hitunglah berapa
a. saldo persediaan direct material akhir
b. nilai manufacturing cost selama bulan Oktober
c. nilai cost of goods sold dan gross profit bulan Oktober
2. Susunlah jurnal pada buku besar secara garis besar (sekaligus) untuk
a. penempatan direct material selama bulan Oktober
b. pembebanan FOH actual
c. pembebanan direct labor dan FOH applied

d. pemindahan bahan dalam proses ke barang jadi

e. penjualan
3. Hitunglah nilai FOH over/under applied