Escolar Documentos
Profissional Documentos
Cultura Documentos
East West
Product (Units) (Units)
A 4,000.00 3,000.00
B 6,000.00 5,000.00
C 9,000.00 6,000.00
Inventories
Materials :
X 30,000.00 40,000.00
Y 10,000.00 12,000.00
Z 2,000.00 2,500.00
Work in process: None at the beginning or end of the period finished goods (fifo):
Beginning Inventory
Cutting Department
Variable rate
Fixed Cost per Machine
Estimate Hour
Indirect material and supplies $ 5,957.00 $ 0.35
indirect labor $ 25,000.00 $ 0.50
payroll taxes $ 13,030.00 $ 0.05
Employee fringe benefits $ 14,333.00 $ -
equipment depreciation $ 5,000.00 $ -
small tools $ - ###
repairs and maintenance $ 2,000.00 $ 0.10
allocated building costs $ 1,000.00 $ -
allocated general factory costs $ 6,000.00 $ -
Estimated Cutting Department Machine Time Required for each unit of product
Product A Product B
Machine Time in Hours 0.8 0.6
$ 200.00
$ 150.00
$ 100.00
Unit Cost
$ 1.00
$ 14.00
$ 2.50
goods (fifo):
Units Ending
Iventory
250
200
400
terial
Z
2
1
1
$ 2.50
Finishing
Hours
0.8
0.5
0.5
$ 9.00
Assembing Department Finishing Department
Variable
rate per Variable
Fixed Cost labor Fixed Cost rate per
Estimate Hour Estimate labor Hour
$ 9,949.00 $ 0.50 $ 6,185.00 $ 0.20
$ 25,000.00 $ 0.20 $ 22,000.00 $ 1.00
$ 67,800.00 $ 0.02 $ 56,585.00 $ 0.10
$ 74,580.00 $ - $ 62,244.00 $ -
$ - ### $ 2,000.00 $ -
$ 2,500.00 $ 0.25 $ - ###
$ 1,500.00 $ 0.10 $ 1,500.00 $ 0.10
$ 1,000.00 $ - $ 1,000.00 $ -
$ 9,000.00 $ - $ 7,500.00 $ -
of product
Product C
0.4
Franklin Company
Schedule 1
Sales Budget
for the year ending december 31, 20xx
Territories
Product A East West
Units 4,000.00 3,000.00
Unit Price $ 200.00 $ 200.00
Total $ 800,000.00 $ 600,000.00
Product B
Units 6,000.00 5,000.00
Unit Price $ 150.00 $ 150.00
Total $ 900,000.00 $ 750,000.00
Product C
Units 9,000.00 6,000.00
Unit Price $ 100.00 $ 100.00
Total $ 900,000.00 $ 600,000.00
11,000.00
$ 150.00
$ 1,650,000.00
15,000.00
$ 100.00
$ 1,500,000.00
$ 4,550,000.00
Franklin Company
Schedule 2
Production Budget
for the year ending december 31, 20xx
Material X Material Y
Product A
Units of A to be Manufactured ( Schedule 2) 7,050.00 7,050.00
Materials quantity required per unit of A 12 5
Units of Material Required 84,600.00 35,250.00
Product B
Units of A to be Manufactured ( Schedule 2) 10,800.00 10,800.00
Materials quantity required per unit of B 8 3
Units of Material Required 86,400.00 32,400.00
Product C
Units of A to be Manufactured ( Schedule 2) 14,900.00 14,900.00
Materials quantity required per unit of C 6 2
Units of Material Required 89,400.00 29,800.00
7,050.00
2
14,100.00
10,800.00
1
10,800.00
14,900.00
1
14,900.00
39,800.00
Franklin Company
Schedule 4
Purchases Budget
for the year ending december 31, 20xx
narasi
Total
$ 1,763,450.00
Franklin Company
Schedule 5
Cost of Material required for Production Budget
for the year ending december 31, 20xx
Product A
Units of materials required for production (Schedule 3)
Unit Cost
Total
Product B
Units of materials required for production (Schedule 3)
Unit Cost
Total
Product C
Units of materials required for production (Schedule 3)
Unit Cost
Total
Product A Product B
Cutting Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 0.5 0.375
total Hours required 3,525.00 4,050.00
Departmental labor rate $ 8.00 $ 8.00
total departmental labor cost 28,200.00 $ 32,400.00
Assembling Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 2.5 2
total Hours required 17,625.00 21,600.00
Departmental labor rate $ 10.00 $ 10.00
total departmental labor cost $ 176,250.00 $ 216,000.00
Finishing Department
Units to be manufactured (Schedule 2) 7,050.00 10,800.00
Hours required per Unit 0.8 0.5
total Hours required 5,640.00 5,400.00
Departmental labor rate $ 9.00 $ 9.00
total departmental labor cost $ 50,760.00 $ 48,600.00
Product C Total
14,900.00
0.375
5,587.50 13,162.50
$ 8.00 $ 8.00 narasi
$ 44,700.00 $ 105,300.00 untuk membuat produk a b dan c akan melalui 3 kegiatan
14,900.00
1.75
26,075.00 65,300.00
$ 10.00 $ 10.00
$ 260,750.00 $ 653,000.00
14,900.00
0.5
7,450.00 18,490.00
$ 9.00 $ 9.00
$ 67,050.00 $ 166,410.00
$ 372,500.00 $ 924,710.00
an melalui 3 kegiatan dpartment dimana hours required per unit sdh ditentukan dgn rate per jam 8 10 dan 12 s
jam 8 10 dan 12 sehingga total dr direct labor cost = total cutting assembling finishing =
Franklin Company
Schedule 7
Cutting Department Budgeted Machine Hours
for the year ending december 31, 20xx
Product A Product B
Product C Total
14,900.00
0.4
5,960.00 18,080.00
Franklin Company
Schedule 8
Budgeted Factory overhead and Departement Rates
for the year ending december 31, 20xx
Fixed Cost
Cutting Department
Indirect material and supplies $ 5,957.00
indirect labor $ 25,000.00
payroll taxes $ 13,030.00
Employee fringe benefits $ 14,333.00
equipment depreciation $ 5,000.00
small tools $ -
repairs and maintenance $ 2,000.00
allocated building costs $ 1,000.00
allocated general factory costs $ 6,000.00
Assembling Department
Indirect material and supplies $ 9,949.00
indirect labor $ 25,000.00
payroll taxes $ 67,800.00
Employee fringe benefits $ 74,580.00
equipment depreciation $ -
small tools $ 2,500.00
repairs and maintenance $ 1,500.00
allocated building costs $ 1,000.00
allocated general factory costs $ 9,000.00
Finishing Department
Indirect material and supplies $ 6,185.00
indirect labor $ 22,000.00
payroll taxes $ 56,585.00
Employee fringe benefits $ 62,244.00
equipment depreciation $ 2,000.00
small tools $ -
repairs and maintenance $ 1,500.00
allocated building costs $ 1,000.00
allocated general factory costs $ 7,500.00
Total Department overhead
Budgeted overhead allocation base (Schedule 7)
Departmental Predetermined FOH rate
jadi untuk foh variable cost nya di tentukan oleh machin hours
mpany
e8
and Departement Rates
cember 31, 20xx
Variable Budgeted
Variable Cost Total
Cost Rate Activity
$ 90,400.00
18,080.00
$ 5.00
$ 261,200.00
65,300.00
$ 4.00
$ 90,400.00
$ 261,200.00
$ 184,900.00
$ 536,500.00
Franklin Company
Schedule 9
Budgeted Unit Product Costs
for the year ending december 31, 20xx
Materials:
X 12 $ 1.00 $ 12.00 8
Y 5 $ 14.00 $ 70.00 3
Z 2 $ 2.50 $ 5.00 1
Total $ 87.00
Direct Labor:
Cutting Dept 0.5 $ 8.00 $ 4.00 0.375
Assembling Dept. 2.5 $ 10.00 $ 25.00 2
Finishing Dept. 0.8 $ 9.00 $ 7.20 0.5
Total $ 36.20
Applied overhead
Cutting Dept (MH Basis) 0.8 $ 5.00 $ 4.00 0.6
Assembling (DLH Basis) 2.5 $ 4.00 $ 10.00 2
Finishing Dept (DLH Basis 0.8 $ 10.00 $ 8.00 0.5
total $ 22.00
Cost per
Cost per Product C
Input Input Unit of
Unit of Input
Unit Cost Unit Cost Product
Product B Quantity
C
$ 96.00 $ 75.50