Problem 1.10
1 Berdasarkan kode etik akuntan manajemen yaitu integritas yang artinya dapat menahan diri dari
penugasan yang akan menimbulkan keraguan terhadap kemampuan melaksanakan tugas secara etis dan
kredibilitas yaitu mengkomunikasikan informasi secara wajar dan objektif, Emily sebaiknya tetap
melaporkan sesuai dengan fakta yang ada agar Emily dapat mempertahankan integritas dan
kredibilitasnya sebagai akuntan manajemen.
2 Apabila Tim bersikeras untuk menerapkan perlakuan akuntansi yg ia sarankan, maka sebaiknya Emily
mendiskusikannya dengan atasan yang tidak terlibat mengenai hal ini.
Problem 2.28
1 Direct material :
Beginning balance, raw material
Raw material purchases
124,000
250,000
Ending balance, raw material
374,000
(102,000)
Total direct material used last year
272,000
2 Prime Cost:
Direct material
Direct labor
Total prime cost
3 Conversion cost: Direct labor + Overhead
Overhead:
Depreciation on factory equipment
Depreciation on factory building
Factory insurances
Propert taxes - factory
Utilities for factory
Indirect labor salaries
272,000
140,000
412,000
45,000
30,000
15,000
20,000
34,000
156,000
Total Overhead
300,000
Coversion cost :
Direct labor
Overhead
140,000
300,000
Total coversion cost
440,000
4 Cost of Goods Manufactured :
Direct material
Direct labor
Overhead
272,000
140,000
300,000
Beginning balance, work in process
124,000
Ending balance, work in process
836,000
(130,000)
Total COGM
706,000
Unit product cost:
Total COGM
Toatl unit
Total COGM/Total unit
706,000
100,000
7.06
5 Cost of Goods Sold :
Cost of Goods Manufactured
Beginning balance, finished goods
Ending balance, finished goods
Total COGS
706,000
84,000
(82,000)
708,000
6 Income statement
Sales revenue
1,200,000
COGS
Beginning balance, finished goods
COGM
84,000
706,000
Ending balance, finished goods
790,000
82,000
Total COGS
708,000
Gross profit
492,000
Operational Expense :
Sales expense:
Utilities for sales office
Sales office salaries
Sales commission
1,800
90,000
60,000
151,800
Administration and general expense:
Depreciation on headquarters building
Property taxes - headquarters
Administrative salaries
50,000
18,000
150,000
218,000
Total Operational Expense
369,800
Net profit
122,200
Problem 3.32
1 Fix cost :
Salaries, nurses
Aides
Depreciation
Administration
Lease (equipment)
Variable cost:
Laundry
2 Separate the mixed cost into fix and variable cost using high-low method
Pharmacy
b = 251,300 - 235,700 = 52
4,500 - 4,200
Y = a + bx
251.300 = a + 52 (4,500)
a = 251,300 - 234,000
a=
17,300
Y = 17,300 + 52x
Laboratory
b = 127,200 - 120,300 = 23
4,500 - 4,200
120,300 = a + 23 (4,200)
a = 120,300 - 96,600
a=
23,700
Y = 23,700 + 23 x
3 Average patient per month = 4,300
Mixed cost :
Pharmacy
Y = 17,300 + 52 (4,300) =
240,900
Laboratory
Y = 23,700 + 23 (4,300) =
122,600
Variable cost :
Laundry
Y = 4,300 x 4.8 =
20,640
Fix cost :
Salaries, nurses
55,000
Mix cost:
Pharmacy
Laboratory
Aides
Depreciation
Administration
Lease (equipment)
Total cost
32,000
25,000
27,000
36,000
559,140
Charged per patient day : : 559,140/4,300
: 130.03
Fixed cost =
Variable cost =
4 Patient per month = 4.800
Mixed cost :
Pharmacy
Y = 17,300 + 52 (4,800) =
Laboratory
Y = 23,700 + 23 (4,800) =
Variable cost :
Laundry
Y = 4,800 x 4.8 =
Fixed cost :
Salaries, nurses
Aides
Depreciation
Administration
Lease (equipment)
Total cost
Charged per patient day
50.23
79.80
266,900
134,100
23,040
55,000
32,000
25,000
27,000
36,000
599,040
: 599,040/4,800
:124,8
Alasan mengapa charged per patient day menurun walaupun patient per month nya
bertambah karena patient per month sejumlah 4,800 masih pada relevance range dengan
4,300 patient per month. Oleh karena itu, fixed costnya masih sama yang mengakibatkan
menurunnya charged per patient.