Jawaban Kasus John Deere Component Works (a)

JOHN DEERE COMPONENT WORKS (A) Berikut perhitungan untuk Part A1!" Dengan #enggunakan Standard Costing 

•

Dire$t Materia%

& '

Dire$t *a+,r

& 1-.' / 10

& -!'

Dire$t *a+,r

(10 / & 1-.') / -4

& 0

ACT Ma$hine H,ur5

!1 / & -.'

& 0

O2erhea3

Total

•

$ 22.18

Dengan #enggunankan ABC Dire$t Materia%

& '

Dire$t *a+,r O2erhea3

& 1-.' / 10

& -!'

Dire$t *a+,r Supp,rt

(10 / & 1-.') / 1114

& -'-

Ma$hine Operati,n

!1 / (& 066 7 & .'1)

& 1

Ma$hine Setup

(- / & !!.'/ -) 8 ( 081)

& !

Pr,3u$ti,n Or3er

(-8081) / & 11-.

& -0'

Materia%9Han3%ing

(-8081/-) / & 16-

& 6.

Part A3#ini5trati,n

1.' / & 0. 8 (081)

& 1.

:ene :enerra% an3 an3 A3# 3#iini5t ni5tra ratti,n

614 614 / & (-!' -!'7 7 -'-'-7 71 1 7 !7-0'76.71.)

& -.

Total

$ 26.7

STANDAR CO COSTING

D;RECT COST ;ND;RECT COST TOTA* COST

ACTIVITY-BASED CO COSTING

& 00 (!64)

& 00 (-.4)

& 1!!0 ('14)

4 1.6 (.!4)

& --10

& -'.