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    Variance Analysis of Raw Material - Labour Budget

    Uploaded by

    Regan Muammar Nugraha
    This document provides budget information for PT "ABC" including quarterly production budgets and realizations, budgeted and realized raw material and direct labor costs per unit, and total annual budgets and realizations. It asks to prepare a raw material cost budget, direct labor cost budget, and variance analysis for raw material and direct labor costs.

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    Variance Analysis of Raw Material - Labour Budget

    Uploaded by

    Regan Muammar Nugraha
    49 views1 page
    This document provides budget information for PT "ABC" including quarterly production budgets and realizations, budgeted and realized raw material and direct labor costs per unit, and total annual budgets and realizations. It asks to prepare a raw material cost budget, direct labor cost budget, and variance analysis for raw material and direct labor costs.

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    Tugas Penganggaran Perusahaan

    Original Title

    variance analysis of raw material_labour budget

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    This document provides budget information for PT "ABC" including quarterly production budgets and realizations, budgeted and realized raw material and direct labor costs per unit, and total annual budgets and realizations. It asks to prepare a raw material cost budget, direct labor cost budget, and variance analysis for raw material and direct labor costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    49 views1 page

    Variance Analysis of Raw Material - Labour Budget

    Uploaded by

    Regan Muammar Nugraha
    This document provides budget information for PT "ABC" including quarterly production budgets and realizations, budgeted and realized raw material and direct labor costs per unit, and total annual budgets and realizations. It asks to prepare a raw material cost budget, direct labor cost budget, and variance analysis for raw material and direct labor costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    I.

    The information of Budget PT “ABC”


    a. Raw Material and Direct Labour Cost :
    Period Production Production Budget Realization Budget Realization
      Budget Realization SUR Raw Material   Direct Labour Hour  
          per unit product   per unit product  

    Q1 200,000 180,000 2 3 4 3

    Q2 225,000 200,000 2 3 4 3

    Q3 250,000 275,000 2 3 4 3

    Q4 275,000 300,000 2 3 4 3

    Total 950,000 955,000        

    Budget Realization Budget Realization


    Price per unit   Direct Labour Hour  
    Raw Material (IDR)   Cost per DLH  

    2,500 2,000 1,500 1,750


    Prepare:
    a. Raw Material Cost Budget
    b. Direct Labour Cost Budget
    c. Prepare Variance Analysis for Raw Material Cost and Direct Labour Cost

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