Matakuliah
Tahun
: A0486 - Akuntansi Biaya
: 2009
Bahan: Pengendalian, Kalkulasi Biaya, dan
Perencanaan
Pertemuan 15-16
Latihan soal teori
Q9-6
How can a firm benefit from economic order
quantity and order point techniques?
Bina Nusantara University
3
Latihan soal teori
Q9-7
What is the purpose of the economic order quantity model?
Latihan soal teori
Q9-8
What types of costs should be considered in deriving the
economic order quantity?
Latihan soal teori
Q9-11
Explain each of the following terms: (a) order point, (b)
lead time, and (c) safety stock.
Latihan soal hitungan
E9-4
EOQ. (Round all answers to the nearest whole number.)
1) Stevens Inc. has an annual usage of 100 units of Item M, having a
purchase price of $55 per unit. The following data are applicable to
Item M:
Required: Compute the economic order quantity.
2) Lee Equipment Company estimates a need for 2,250 Ajets next
year at a cost of $3 per unit. The estimated carrying cost is
20%, and the cost to place an orderis $12
Required: Compute the economic order quantity.
3) Tunsel Corporation has been buying Product A in lots of 1,200
units, which represents a four-months supply. The cost per unit
is $100; the order cost is $200 per order; and the annual
inventory carrying costfor one unit is $25.
Required: Compute the economic order quantity.
(AICPA adapted)
4) Mozart Company estimates that it will need 25,000 cartons next
year at a cost of $8 per carton. The estimated carrying cost is
25% of average inventory investment, and the cost to place an
order is $20.
Required: Compute (a) the economic order quantity and
(b) the frequency, in days, that orders should be placed,
based on a 365-day year.
5) The Webb Company estimates that it will need
18,000 units of Material X next year, at a cost of $15
per unit. The estimated carrying cost is 20% of average
inventory invesment and the cost to place an order is
calculated to be $15.
Required: Compute (a) the EOQ, (b) the frequency with
which orders should be placed, in days, based on a 365day year, and (c) the EOQ if Material X costs $6 per unit
and other estimates remain unchanged.
6) The Sweetpea Company estimates that it will need
18,000
Material Y units next year at a cost of $7.50
per unit. The
estimated carrying cost is 20% of
average inventory
invesment, and the cost to place
an order is calculated to be
$15.
Required: Compute (a) the most economical number of
units to order, (b) the frequency, in days, for placing
order, based on a 365-day year, and (c) the most
economical order quantity if Material Y costs $2.50 per
unit and other estimates remain as originally stated.
7) Criggins Sporting Goods Inc. buys baseballs at $20 per
dozen from its wholesaler. Criggins sells 48,000 dozen
balls evenly throughout the year. The firm incurs interest
expense of 10% on its average inventory invesment. In
addition, rent, insurance, and property tax for each
dozen baseballs in the average inventory is $.40. The
cost involved in handling each purchase order is $10.
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