1 Act.

Cost Incurred: Flexible Budget: Allocated

Act. Input Quantity x Act. Input Quantity x Bud. Input Qty Allowed Bud. Input Qty
Actual Rate Budgeted Rate for Actual Output x Allowed for Actual
Budget Rate Output x Budget Rate
Rp52,164 Rp54,432 Rp51,840 Rp51,840

Spending Variance Rp2,268

Efficiency Variance -Rp2,592
Flexible-Budget
Variance -Rp324

2 Esquire mengalami situasi flexible-budget yang unfavorable sebesar Rp. 324, hal itu didapatkan dari efficiency varianc
situasi unfavorable sebesar Rp. 2.592 dan spending variance dalam situasi favorable sebesar Rp. 2.268
an dari efficiency variance yang mengalami
Rp. 2.268
1 Denominator level (Rp. 3.200.000 x 0,02) = 64.000 jam

2
Actual Results

1. Output units 2800000

2. Direct Manufacturing Labor-Hours 50400
3. Labor- Hours per unit (2 : 1) 0.018
4. Variable Manufacturing Overhead Rp680,400
5. Varibel MOH per labour hour (4 : 2) Rp14
6. Varibel MOH per output unit (4 : 1) Rp0.243

Variable Manufacacturing Overhead Variances Analysis

Act. Cost Incurred: Flexible Budget: Allocated
Bud. Input Qty Qty Allowed
Act. Input Quantity x Act. Input Quantity Allowed for Actual for Actual
Actual Rate x Budgeted Rate Output x Budget Output x
Rate Budget Rate
Rp680,400 Rp504,000 Rp560,000 Rp560,000

Spending Variance -Rp176,400

Efficiency Variance Rp56,000
Flexible-Budget Variance
-Rp120,400

French Bread Company mengalami situasi flexible-budget yang unfavorable sebesar Rp. 120.400 hal itu didapatkan dari e
3 favorable sebesar Rp. 56.000 dan spending variance dalam situasi unfavorable sebesar Rp. 176.400
 Flexible Budget
Amounts
2800000
56000
0.02
Rp560,000
Rp10
Rp0.2

00 hal itu didapatkan dari efficiency variance yang mengalami situasi

6.400
1 Fixed Manufacturing Overhead Analysis
Act. Cost Incurred: Flexible Budget: Allocated
Act. Input Bud. Input Qty Bud. Input Qty
Act. Input Quantity x Quantity x Allowed for Actual Allowed for
Actual Rate Budgeted Output x Budget Actual Output x
Rate Rate Budget Rate
Rp272,000 Rp256,000 Rp256,000 Rp224,000

Spending Variance -Rp16,000

Efficiency Variance Rp0
Flexible-Budget
Variance -Rp16,000

Production Volume- -Rp32,000

Variance

2 Total Fixed MOH allocated under Rp. 48.000

3 Spending Variance dan Flexible-Budget Variance memiliki jumlah yang sama yaitu Rp 16.000 (U) sementara Production-V
.000 (U) sementara Production-Volume Variancenya memiliki jumlah Rp. 32.000 (U)
1

1. Output units
2. Hours of Assembly Time
3. Hours Assembly per unit (2 : 1)
4. Variable Manufacturing Overhead
5. Varibel MOH per hour of assembly time(4 : 2)
6. Fixed MOH cost
7. Fixed MOH cost per hour of assembly time (6 : 2)

Variable Manufacacturing Overhead Variances Analysis

Act. Cost Incurred: Flexible Budget:

Act. Input Quantity x Act. Input Quantity x Bud. Input Qty Allowed
Actual Rate Budgeted Rate for Actual Output x
Budget Rate
Rp11,933 Rp11,520 Rp14,400

Spending Variance -Rp413

Efficiency Variance Rp2,880
Flexible-Budget
Variance Rp2,467

Fixed Manufacturing Overhead Analysis

Act. Cost Incurred: Flexible Budget:

Act. Input Quantity x Act. Input Quantity x Bud. Input Qty Allowed
Actual Rate Budgeted Rate for Actual Output x
Budget Rate
Rp12,180 Rp10,780 Rp10,780

Spending Variance -Rp1,400

Efficiency Variance Rp0
Flexible-Budget
Variance -Rp1,400

Production Volume- Rp3,620

Variance

Kesimpulan:
Spending Variance Efficiency Variance

Variable
Manufacacturing -Rp413 Rp2,880
Overhead

Fixed Manufacturing -Rp1,400 Rp0

Overhead

2 Variable Manufacturing Overhead Cotrol

a. Variable Manufacturing Overhead Cotrol

 Account Payable Control and various other accounts

b. Work-in Process
Variable Manufacturing Overhead Cotrol

c. Variable Manufacturing Overhead Allocated

Variable Manufacturing Spending Variance
Variable Manufacturing Overhead Cotrol
Variable Manufacturing Efficiency Variance

d. Variable Manufacturing Overhead Efficiency Variance

Variable Manufacturing Overhead Spending Variance
COGS

Fixed Manufacturing Cost and Variances

a. Fixed Manufacturing Overhead Cotrol

Salaries Payable, Acc. Depreciation, and various other accounts

b. Work-in Process
Fixed Manufacturing Overhead Cotrol

c. Fixed Manufacturing Overhead Allocated

Fixed Manufacturing Spending Variance
Fixed Manufacturing Overhead Cotrol
Fixed Manufacturing Efficiency Variance

d. Fixed Manufacturing Overhead Production-Volume Variance

Fixed Manufacturing Overhead Spending Variance
COGS

3 Perencanaan dan pengendalian biaya variabel overhead produksi memiliki fokus jangka panjang dan jangka pendek.
Perencanaan dan pengendalian biaya tetap overhead produksi memiliki fokus utama jangka panjang.
 Static
Actual Results Flexible Budget
Budget
225 225 110
360 450 220
1.6 2 2
Rp11,933 Rp14,400 Rp7,040
Rp33 Rp32 Rp32
Rp12,180 Rp10,780 Rp10,780
Rp34 Rp49

ances Analysis
Allocated
Bud. Input Qty
Allowed for Actual
Output x Budget
Rate
Rp14,400

nalysis
Allocated
Bud. Input Qty
Allowed for Actual
Output x Budget
Rate
Rp14,400

Production Volume-Variance

Tidak pernah varians

Rp3,620

Rp11,933
 Rp11,933

Rp14,400
Rp14,400

Rp14,400
Rp413
Rp11,933
Rp2,880

Rp2,880
Rp413
Rp2,467

Rp12,180
Rp12,180

Rp22,050
Rp22,050

Rp22,050
Rp1,400
Rp11,270
Rp12,180

Rp11,270
Rp1,400
Rp9,870

ki fokus jangka panjang dan jangka pendek.

fokus utama jangka panjang.
1
Actual Results

1. Output units 65500

2. Allocation Base (machine-hours) 76400
3. Allocation Base per Output Unit 1.17
4. Variable Manufacturing Overhead Rp618,840
5. Varibel MOH per hour (4 : 2) Rp8.1
6. Fixed MOH cost Rp145,790
7. Fixed MOH cost per hour (6 : 2) Rp1.91

Variable Manufacacturing Overhead Variances Analysis

Act. Cost Incurred: Flexible Budget: Allocated
Act. Input Bud. Input Qty Allowed Bud. Input Qty Allowed
Act. Input Quantity x
Quantity x for Actual Output x for Actual Output x
Actual Rate
Budgeted Rate Budget Rate Budget Rate
Rp618,840 Rp611,200 Rp628,800 Rp628,800

Spending Variance -Rp7,640

Efficiency Variance Rp17,600
Flexible-Budget
Variance Rp9,960

Fixed Manufacturing Overhead Analysis

Act. Cost Incurred: Flexible Budget: Allocated
Act. Input Bud. Input Qty Allowed Bud. Input Qty Allowed
Act. Input Quantity x
Quantity x for Actual Output x for Actual Output x
Actual Rate
Budgeted Rate Budget Rate Budget Rate
Rp145,790 Rp144,000 Rp144,000 Rp157,200

Spending Variance -Rp1,790

Efficiency Variance Rp0
Flexible-Budget
Variance -Rp1,790

Production Volume- Rp13,200

Variance

2 a. Variable Manufacturing Overhead Cotrol Rp618,840

Account Payable Control and various other accounts

b. Work-in Process Rp628,800

Variable Manufacturing Overhead Cotrol

c. Variable Manufacturing Overhead Allocated Rp628,800

Variable Manufacturing Spending Variance Rp7,640
Variable Manufacturing Overhead Cotrol
Variable Manufacturing Efficiency Variance

Fixed Manufacturing Cost and Variances

 a. Fixed Manufacturing Overhead Cotrol Rp145,790
Salaries Payable, Acc. Depreciation, and various other accounts

b. Work-in Process Rp157,200

Fixed Manufacturing Overhead Cotrol

c. Fixed Manufacturing Overhead Allocated Rp157,200

Fixed Manufacturing Spending Variance Rp1,790
Fixed Manufacturing Overhead Cotrol
Fixed Manufacturing Efficiency Variance

3 Pengendalian dapat dilakukan dengan pemantauan tindakan non-finansial yang mempengaruhi setiap item biaya
secara satu persatu. Contohnya jam killowat yang digunakan atau jumlah pelumas yang digunakan. Atau dengan
cara paling meyakinkan, mengapa overhead tidak sesuai dengan anggaran adalah dengan menyelidiki kemungkina
penyebabnya.

4 Variabel Manufacturing overhead variance terdiri atas dua hal, yaitu yang unfavorable dan favorable. Unfavorable
anggaran manufaktur yang jumlahnya lebih kecil daripada yang aktual. Sementara untuk favorable terjadi sewaktu
manufaktur overhead lebih kecil dari yang dianggarkan
 Flexible
Budget
65500
78600
1.2
Rp628,800
Rp8
Rp144,000
-

Fixed Manufacturing Overhead

Budgeted-Rate Rp2

Rp618,840

Rp628,800

Rp618,840
Rp17,600
 Rp145,790

Rp157,200

Rp13,200
Rp12,180

aruhi setiap item biaya

unakan. Atau dengan
menyelidiki kemungkinan

favorable. Unfavorable disebabkan oleh

vorable terjadi sewaktu jumlah aktual dari
1 Act. Cost Incurred: Flexible Budget:

Act. Input Quantity x Act. Input Quantity x Budgeted Rate Bud. Input Qty
Actual Rate Allowed for Actual
Purchases Usage Output x Budget Rate
Direct Materials Rp129,000 Rp116,100 Rp81,000 Rp86,400

Price Variance -Rp12,900

Rp5,400
Efficiency Variance

Direct Rp621,600 Rp473,600 Rp614,400

Manufacturing
Labor

Price Variance -Rp148,000

Rp140,800
Efficiency Variance

Act. Cost Incurred: Flexible Budget:

Act. Input Quantity x Act. Input Quantity x Budgeted Rate Bud. Input Qty
Actual Rate Allowed for Actual
Output x Budget Rate
Variable Rp64,900 Rp36,000 Rp38,400 Rp38,400
Manufacturing
Overhead

Spending Variance -Rp28,900

Efficiency Variance Rp2,400

Act. Cost Incurred: Flexible Budget:

Act. Input Quantity x Act. Input Quantity x Budgeted Rate Bud. Input Qty
Actual Rate Allowed for Actual
Purchases Usage Output x Budget Rate
Fixed Rp160,000 Rp143,500 Rp143,500 Rp134,400
Manufacturing
Overhead

Spending Variance -Rp16,500

Production Volume- -Rp9,100
Variance

2 Total Varians pada Direct Material mengindikasikan bahwa mereka memperoleh keuntungan, begitu juga
dengan Variable Manufacturing Overhead dan Direct Manufacturing Labor
ngan, begitu juga