Latihan Soal Standar Costing
Latihan Soal Standar Costing
Latihan Soal Standar Costing
Red Cloud Company manufactures a product with the following standard costs :
Required :
1. Computed equivalent unit for production cost
2. Compute the following variance and indicate whether are favorable or
unfavorable
a. Materials price and quantity variances
b. Labor rate and efficiency variances
c. Factory overhead Spending , idle capacity and Efficiency variances
SOAL 2
Pada Awal tahun operasinya, Hepworth Company telah menyusun biaya standar per unit
sebagai berikut :
Hepworth menghitung tarif biaya overhead berdasarkan kapasitas normal 288,000 unit .
Hasil sebenarnya untuk tahun yang bersangkutan adalah :
a. Unit yang diproduksi 280,000 unit
b. Material yang dibeli 1,488,000 kg @ $ 6.60
c. Material yang digunakan 1,480,000 kg
d. Direct labor 580,000 jam @ 18.10
e. Fixed overhead $ 4,640,000
f. Variable overhead $ 872,000
Diminta :
1. Selisish harga dan kuantitas bahan
2. Selisih tarif dan selisih efisiensi tenaga kerja
3. Selish pengeluaran, kapasitas yang menganggur dan selisish efisiensi overhead
SOAL 3
ABC Company manufactures a product with the following standard costs :
Required :
1. Computed the variable factory overhead rate per direct labor hour and the total
factory overhead based a normal capacity
2. Compute the following variance and indicate whether are favorable or
unfavorable
a. Materials price and quantity variances
b. Labor rate and efficiency variances
c. Factory overhead controllable and volume variances