Akuntansi Biaya : WILTON MANUFACTURING CORPORATION

Date of Standard : July 1, 20A				Standard Cost Card for Product :  Paxel
Direct Materials
	Standard	Standard		DEPARTMENT			Total Cost
Part	Quantity	Unit Price		Cutting	Molding	Assembly
1-34	4	6.25		25.00
1-71	6	3.75		22.50
2-05	10	2.45			24.50
3-89	2	7.5				15.00	87.00
Direct Labor
	Standard	Standard
Operation	Hours	Rate/hours
1-11	3/4	13		9.75
1-19	1/4	13		3.25
2-14	1/2	10			5.00
3-25	1/3	12				4.00	22.00
Factory Overhead
	Allocation	Standard
Operation	Basis	Quantity	Rate
1-11	Machine hours	1 1/2	15.60	23.40
1-19	Machine hours	2 1/2	15.60	39.00
2-14	Process Time	1 1/2	18.50		27.75
3-25	Labor Hours	1/3	15.00			5.00	95.15
TOTAL MANUFACTURING COST PER UNIT							204.15
FIGURE 18-1 Standard Cost Card Wilton Manufacturing Corporation Assembly Department Monthly Flexible Budget Capacity 0.8 0.9 1 Standard Production    3,840    4,320     4,800 Direct Labor Hours (DLH)    1,280    1,440     1,600 Variable Factory Overhead Indirect Labor        640       720        800  $        0.50 per DLH Supplies    1,600    1,800     2,000  $        1.25 Payroll Taxes        960    1,080     1,200  $        0.75 Repair and Maintenance        320       360        400  $        0.25 Utilities        320       360        400  $        0.25 Total Variable Overhead    3,840    4,320     4,800  $        3.00 per DLH Fixed Factory Overhead Supervision    1,800    1,800     1,800 Indirect Labor    3,000    3,000     3,000 Payroll Taxes    1,300    1,300     1,300 Vacation Cost    5,000    5,000     5,000 Machinery depreciation    1,000    1,000     1,000 Building Rent        800       800        800 Property Tax        600       600        600 Property Insurance        500       500        500 Repair and Maintenance    1,500    1,500     1,500 Utilities    1,200    1,200     1,200 General Factory    2,500    2,500     2,500 Total Fixed Overhead  19,200  19,200   19,200        19,200 per month Total Factory Overhead  23,040  23,520   24,000 plus 3 per DLH FACTORY OVERHEAD STANDARD AND VARIANCE Actually Factory Overhead 24422 Standard Hours 0.3333 DLH per unit Produksi 4512 unit Standard Hours allowed 1504 DLH Actual DLH used 1632 DLH Variable FOH  Rate 3 per DLH Fixed FOH Rate 12 per DLH FOH VARIANCE  (TWO VARIANCE METHOD) Actually Factory Overhead 24422 Budget FOH based on Standard Hours FOH Variable                =  Std Hours   x  Var OH Rate 1504 DLH  x    3 = 4512 FOH Fixed                    = 1600 DLH  x    12 19200 Total FOH 23712 CONTROLLABLE VARIANCE 710 Un Fav FOH Applied Std Hours  x  Total FOH Rate 1504 DLH  x    15 = 22560 VOLUME VARIANCE 1152 Un Fav TOTAL FOH VARIANCE 1862 Un Fav FOH VARIANCE  (THREE VARIANCE METHOD) Actually Factory Overhead 24422 Budget FOH based on Actual Hours FOH Variable                 =  Act. Hours   x  Var OH Rate 1632 DLH  x    3 = 4896 FOH Fixed                     = 1600 DLH  x    12 19200 Total FOH 24096 SPENDING VARIANCE 326 Un Fav Budget FOH based on Standard Hours FOH Variable                 =  Std. Hours   x  Var OH Rate 1504 DLH  x    3 = 4512 FOH Fixed                     = 1600 DLH  x    12 19200 Total FOH 23712 VARIABLE EFFICIENCY VARIANCE 384 Un Fav FOH Applied Std Hours  x  Total FOH Rate 1504 DLH  x    15 = 22560 VOLUME VARIANCE 1152 Un Fav TOTAL FOH VARIANCE 1862 Un Fav