JAWABAN SOAL 4 SISTEM BIAYA TAKSIRAN

a.                                                                                                                                          Pers.BDP 01/01/2000

Dept.I              Dept.II

            BBB  : 100% x 400 u xRp.180                       72000              -

            BTKL: 50% x 400 u x Rp.150             30000              -

                        60% x 300 u xRp.72               -                          12960

            BOP  : 50% x 400 u x Rp.30              6000                -

                        60% x 300 u x Rp.120                        -                          21600

            Jumlah                                                 108000                           34560

b.                                                                                                                                          Pers.produk jadi

Dept.I              Dept.II

            600 x Rp.360                                       216000                        -

            600 x Rp.192                                       -                       115200

c.                                                                                                                                           Pers. BDP 31/01/2000

Dept.I              Dept.II

            BBB  :  100% x 200 x Rp.180             36000              -

            BTKL:             60% x 200 x Rp.150               18000              -

                        40% x 300 x Rp.72                 -                       8640

            BOP  :  60% x 200 x Rp.30                 3600                -

                        40% x 300 x Rp.120               -                       14400

            HP dr dept.I: 100%x600x Rp.360       -                       216000

            HP pers.BDP 31/01/2000                     57600              239040

d.                                                                     Dept.I              Dept.II

            HP pers.BDP 01/01/2000                     108.000                         34.560                      

Bi.sesungguhnya Jan.2000 :

- BBB                                                    68.000                             -

- BTK                                                    80.000                       220.000

- BOP                                                     20.000           +           72.000 +

                                                            276.000                       326.560

Pengkreditan ke rek.BDP:                   

HP pers.produk jadi                             216.000                       115.200

HP pers.BDP 31/01/2000                       57.600           +         239.040 +

                                                            274.000                       354.240

Selisih                                                  ( 2400 )                          27.680

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