Latihan Soal : Wilton Manufacturing Corporation

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