Activity Based Costing-final Exam

10 Questions | Total Attempts: 74

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  • 1. 
    (Untuk soal no 1 -3) Teksize company makes two products, regular and large, using the same equipment. One production run of each product is scheduled approximately each week. Teksize uses a costing system that accumulates all overhead in a single cost pool and allocates it based on direct labor hours. Teksizes management has decided to implement ABC, and has just finished a study that revealed significant amounts of costs related to the number of setups. Direct labor hour will still be used as the allocation  base for the remaining overhead cost. Information concerning teksize company most recent year of operational:   Regular Large Total Unit Produced 10.000 10.000 20.000 Direct material cost       Per unit Total $1 $10.000 $4 $40.000 $50.000 Direct Labor       Hours per unit Total Hours Total Cost 1 10.000 $120.000 4 40.000 $480.000   50.000 $600.000 Setup 51 52 103 Overhead:       Setup related     $515.000 other     $985.000         Total overhead     $1.500.000                 Berapakah overhead yang dialokasikan ke pada produk reguler dan large menggunakan traditional costing?
    • A. 

      400.000; 500.000

    • B. 

      515.000; 985.000

    • C. 

      300.000; 1.200.000

    • D. 

      515.000; 985.000

  • 2. 
    Teksize company makes two products, regular and large, using the same equipment. One production run of each product is scheduled approximately each week. Teksize uses a costing system that accumulates all overhead in a single cost pool and allocates it based on direct labor hours. Teksizes management has decided to implement ABC, and has just finished a study that revealed significant amounts of costs related to the number of setups. Direct labor hour will still be used as the allocation  base for the remaining overhead cost. Information concerning teksize company most recent year of operational:   Regular Large Total Unit Produced 10.000 10.000 20.000 Direct material cost       Per unit Total $1 $10.000 $4 $40.000 $50.000 Direct Labor       Hours per unit Total Hours Total Cost 1 10.000 $120.000 4 40.000 $480.000   50.000 $600.000 Setup 51 52 103 Overhead:       Setup related     $515.000 other     $985.000         Total overhead     $1.500.000                 Berapakah dari overhead setup dialokasikan ke masing-masing produk reguler dan large?
    • A. 

      $200.000; $300.000

    • B. 

      $250.000; $260.000

    • C. 

      $255.000; $260.000

    • D. 

      $300.000; $255.000

  • 3. 
    Teksize company makes two products, regular and large, using the same equipment. One production run of each product is scheduled approximately each week. Teksize uses a costing system that accumulates all overhead in a single cost pool and allocates it based on direct labor hours. Teksizes management has decided to implement ABC, and has just finished a study that revealed significant amounts of costs related to the number of setups. Direct labor hour will still be used as the allocation  base for the remaining overhead cost. Information concerning teksize company most recent year of operational:   Regular Large Total Unit Produced 10.000 10.000 20.000 Direct material cost       Per unit Total $1 $10.000 $4 $40.000 $50.000 Direct Labor       Hours per unit Total Hours Total Cost 1 10.000 $120.000 4 40.000 $480.000   50.000 $600.000 Setup 51 52 103 Overhead:       Setup related     $515.000 other     $985.000         Total overhead     $1.500.000                 Berapakah biaya perunit untuk produk regular apabila dihitung menggunakan metode Activity Based Costing?
    • A. 

      $43

    • B. 

      $58.2

    • C. 

      $172

    • D. 

      $156.8

  • 4. 
    (untuk soal no.4-6) Shauton company produces two products, Fancy and Plain, and uses a costing sysem in which aall overhead is accumulated in a single cost pool and allocate based on direct labour hours. Shauton's management has decided to implement ABC, because a cost study has revealed significant amounts of overhead cost related to setup activity and design activity. The number of setups and the number of design hours will be the activity drivers for the two new cost pools, and direct labor hours will continue as the base for allocating all remaining overhead. selected information for shauton company's mos recent year of operations is as follows:   Fancy Plain Total Unit produced 200 16000 16200 Direct material cost       Per unit Total $300 $60.000 $10 $160.000   $220.000 Direc labor       Hours Cost 2.800 $28.000 27.200 $272.000 30.000 $300.000 Setups 45 45 90 Design hours 3000 5000 8000 Overhead       Setup related Design related Other     $135.000 $240.000 $825.000 Total overhead     $1.200.000          Berapakah total overhead untuk produk fancy dengan menggunakan metode tradisional?
    • A. 

      $112.000

    • B. 

      $113.000

    • C. 

      $114.000

    • D. 

      $115.000

  • 5. 
    Shauton company produces two products, Fancy and Plain, and uses a costing sysem in which aall overhead is accumulated in a single cost pool and allocate based on direct labour hours. Shauton's management has decided to implement ABC, because a cost study has revealed significant amounts of overhead cost related to setup activity and design activity. The number of setups and the number of design hours will be the activity drivers for the two new cost pools, and direct labor hours will continue as the base for allocating all remaining overhead. selected information for shauton company's mos recent year of operations is as follows:   Fancy Plain Total Unit produced 200 16000 16200 Direct material cost       Per unit Total $300 $60.000 $10 $160.000   $220.000 Direc labor       Hours Cost 2.800 $28.000 27.200 $272.000 30.000 $300.000 Setups 45 45 90 Design hours 3000 5000 8000 Overhead       Setup related Design related Other     $135.000 $240.000 $825.000 Total overhead     $1.200.000          Berapakah total overhead yang dialokasikan ke produk Fancy dan Plain dengan menggunakan metode ABC?
    • A. 

      $235.000; $965.000

    • B. 

      $260.000; $940.000

    • C. 

      $250.000; $950.000

    • D. 

      $234.500; $965.500

  • 6. 
    Shauton company produces two products, Fancy and Plain, and uses a costing sysem in which aall overhead is accumulated in a single cost pool and allocate based on direct labour hours. Shauton's management has decided to implement ABC, because a cost study has revealed significant amounts of overhead cost related to setup activity and design activity. The number of setups and the number of design hours will be the activity drivers for the two new cost pools, and direct labor hours will continue as the base for allocating all remaining overhead. selected information for shauton company's mos recent year of operations is as follows:   Fancy Plain Total Unit produced 200 16000 16200 Direct material cost       Per unit Total $300 $60.000 $10 $160.000   $220.000 Direc labor       Hours Cost 2.800 $28.000 27.200 $272.000 30.000 $300.000 Setups 45 45 90 Design hours 3000 5000 8000 Overhead       Setup related Design related Other     $135.000 $240.000 $825.000 Total overhead     $1.200.000          Berapakah unit cost untuk produk plain dengan menggunakan metode Activity based costing?  
    • A. 

      $1000

    • B. 

      $95

    • C. 

      $1612.5

    • D. 

      $87.343

  • 7. 
    Nilai Direct Material cost dan nilai Direct labor cost yang dialokasikan ke masing-masing produk berbeda bila di hitung dengan menggunakan metode tradisional dan metode Activityy Based Costing:
    • A. 

      Benar

    • B. 

      Salah

  • 8. 
    Yang merupakan level dari cost driver adalah (jawaban bisa lebih dari satu)
    • A. 

      Facility level

    • B. 

      Unit level

    • C. 

      Product level

    • D. 

      Batch level

  • 9. 
    Di bawah ini adalah driver aktivitas, identifikasi diver manakah yang merupakan batch level: (jawaban bisa lebih dari satu)
    • A. 

      Setting up

    • B. 

      Designing

    • C. 

      Blending

    • D. 

      Moving

    • E. 

      Cutting

    • F. 

      Heating

    • G. 

      Scheduling

  • 10. 
    Activity Based Costing tidak dapat diterpakan di perusahaan kecil karena sulit untuk diterapkan
    • A. 

      Benar

    • B. 

      Salah

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