Group 5Kurniawan WicaksonoValdo DellazeptaStephanie Dea TanubrataMuhammad Heickal PMuhammad Bima Samudera P

Company Profile

Andi Sari Furniture Jl. Solo km 11.5 Cupuwatu 1 Kalasan Established since 1982 Owner = Mr I Wayan Sudiana

Products sold : Various furniture such as chairs, dining tables, tables, cupboards, with various shapes

Direct Material Used for Production

Direct Material Used for Production

Mahony WoodPrice = Rp 1.200.000 m3

Dimension = 2m x 25-28 cm

1 Log = 5 chairs = Rp 240,000/ unit2 Logs = 1 Wardrobe (2 Doors) = Rp 2,400,000/ unit2 Logs = 5 Dinning Table = Rp 480,000/ unit

Cost of Direct Material

Sanding (coloring) : Rp 600.000Dope : Rp 600.000

Cost of Direct Labour

9 Working hours per dayMonthly salary = Rp 750.000 per monthSalary per Hour =

Manufacturing Overhead Cost

Electricity

Electricity Bills = Rp 1.300.000Electricity per Day :

Electricity per Hour :

Building Depreciation

The total area = 608 m2

Building standard rate (2014) per m2 = 2.000.000

Building cost in 2014 = 608 m2 x 2.000.000/m =Rp 1.216.000.000,-

Estimated useful life = 40 yearsBuilding depreciation expense per year =

Building Depreciation

Depreciation expense per month =

Depreciation expense per day =

Computer Depreciation

Computer price : Rp 7.730.000Computer depreciation expense per year =

Computer depreciation expense per month =

Wood Cutter Depreciation

Wood Cutter Price : Rp 1.275.000,-Estimated useful life = 4 yearsDepreciation expense per year =

Depreciation expense per month =

Refining Wood Depreciation

Price : Rp 900.000Depreciation per year =

Depreciation per month =

Syringes Depreciation

Price : 150.000 , bought in 2011Depreciation per year =

Depreciation per month =

Tool rub Depreciation

Price : Rp 280.000Estimated useful life : 4 yearsDepreciation per year =

Depreciation per months =

Products Produced

Chair

Chairs Dimension = 60 X 45 X 20 (length of the leg) Raw material per unit: Wood = Rp 240.000Miscellaneous (Melamine + Thinner) = Rp 5.000

Sanding cost per unit=

Doping cost=

Chair

Direct materials Used to Make 1 Chair1. Mahony Wood = Rp 240.0002. Misc Cost = Rp 5.0003. Sanding = Rp 30.0004. Doping = Rp 15.000

Total Rp 290.000

Chair

Direct Labour Workers are divided in teams. Each team

consists of 2 workers. One team could complete 5 chairs in two days.

Salary for 1 worker is Rp 50.000 per day

Salary per hour =

Chair

Salary of making 5 units of chair =

Salary of making 1 unit of chair =

Salary for 2 working making a chair =

Chair

Electricity used to make 1 chair5 chair = 18 hours (9 hours x 2 days)

Cost of 1 unit of chair =

Chair

Building depreciation5 chair = 2 days1 month = 75 chairsDepreciation of building to make a chair =

Chair

Computer depreciation2 days = 5 chairs30 days = 75 chairs

Computer depreciation =

Chair

Depreciation of wood cutter to make a chair = = 354

Depreciation of refining wood to make a chair = = 250

Depreciation of syringes to make a chair = = 42Depreciation of tool rub to make a chair = = 78

Chair

Equipment Depreciation in Chair:1. Computer = Rp 2.1472. Wood cutter = Rp 5883. Refining wood = Rp 2504. Syringes = Rp 425. Tool rub = Rp 78

Total = Rp3.105

Chair

Total Manufacturing Overhead:1. Electricity Cost = Rp 17.3332. Building Depreciation = Rp 33.7773. Equipment Depreciation = Rp 3.105

Total = Rp 54.215

Chair

Cost to make a chair using Absorption Method: Direct Material = Rp

290.000 Direct Labor = Rp

40.000 Manufacturing Overhead Cost = Rp

54.215

Total = Rp 384.215

Sell price = Rp 700.000 Profit = Rp 700.000-Rp 384.215

= Rp 315.785

Cupboard (2 Doors)

Cupboard (2 Doors)

Dimension = 120 X 80 X 210Raw material : 2.400.000 / unitMiscellaneous 75.000(hinge, lock system,

thinner and melamine)Sanding per unit = Doping per unit =

Cupboard (2 Doors)

Direct Materials are: 1. Mahony Wood = Rp 2.400.000 2. Miscellaneous = Rp 75.000 3. Sanding = Rp 200.0004. Doping = Rp 100.000

Total of Direct Material = Rp 2.775.000

 

Cupboard (2 Doors)

Workers are divided in teams. Each team consists of 2 workers. One team could complete a cupboard in three days.

Salary for 2 workers to make a cupboard =

Cupboard (2 Doors)

Manufacturing Overhead To make a cupboard, it needs 3 days

Electricity cost for a unit of cupboard= 1 month = 10 CupboardsDepreciation of building to make a cupboard

= = 253.333

Cupboards ( 2 Doors)

Computer depreciation to make a cupboard = 5.368 x 3 days = 16.104

Depreciation of wood cutter to make a cupboard = Rp 885 x 3 days = Rp 2.655,-Depreciation of refining wood to make a

cupboard = Rp 625 x 3 days = Rp 1.875

Cupboards ( 2 Doors)

Depreciation of syringes to make a cupboard = Rp 104 x 3 days = Rp 312

Depreciation of tool rub to make a cupboard = Rp 194 x 3 days = Rp 582

Cupboards (2 Doors)

Equipment Depreciation in a cupboard:1. Computer = Rp 16.1042. Wood cutter = Rp 2.6553. Refining wood = Rp 1.8754. Syringes = Rp 6245. Tool rub = Rp 582

Total = Rp 21.840

Cupboard (2 Doors)

Total Manufacturing Overhead:1. Electricity Cost = Rp

129.9992. Building Depreciation = Rp

253.3333. Equipment Depreciation = Rp

21.840Total = Rp 405.172

Cupboard (2 Doors)

Cost to make a cupboard using Absorption Method:1. Direct Material = Rp 2.775.0002. Direct Labor = Rp 299.9703. Manufacturing Overhead Cost= Rp 405.172

Total Unit Cost of a Cupboard = Rp 3.480.142,-

Selling Price = Rp 4.100.000 Profit = Rp 4.100.000 – Rp 3.480.142

=Rp 619.858

Dinning Table

Dinning Table

Dimension : Dimensi 120 X 100 X 75Raw material : 480.000 / unitMiscellaneous (Melamin + Thinner) = Rp

5000Sanding per unit = = Rp 60.000Doping per unit = = Rp 30.000

Dinning Table

Direct Materials are: 1. Mahony Wood = Rp 480.000 2. Misc (Melanin + Thinner) = Rp

5.000 3. Sanding = Rp 60.0004. Doping = Rp 30.000

Total = Rp 575.000

Dinning Table

Salary for two workers making a dinning table= 2)= Rp 100.000

To make 1 dining table, it cost == Rp 43.333

Depreciation of building to make a dining table=Rp 84.444

Dinning Tables

1 month = 30 Dinning TablesComputer depreciation to make a dining table

=Rp 5.368Depreciation of wood cutter to make a dining

table= Rp 885

Depreciation of refining wood to make a dining table = Rp 625

Dinning Table

Depreciation of syringes to make a dining table

= Rp 104Depreciation of tool rub to make a dining

table = Rp 194

Dinner Table

Equipment Depreciation in a dining table:1. Computer = Rp 5.3682. Wood cutter = Rp

8853. Refining wood = Rp 6254. Syringes = Rp 1045. Tool rub = Rp 194

Total Equipment Depreciation = Rp 7.176

Dinner Table

Total Manufacturing Overhead:1. Electricity Cost = Rp 43.3332. Building Depreciation = Rp 84.4443. Equipment Depreciation = Rp

7.176Total Manufacturing Overhead =

Rp134.953

Dinner Table

Cost to make a dining table using Absorption Method:1. Direct Material = Rp 575.0002. Direct Labor = Rp 100.0003. Manufacturing Overhead Cost= Rp 134.953

Total Unit Cost of a Dining Table = Rp 809.953 Selling price = Rp 1.400.000 Profit = Rp 1.400.000 – Rp 809.953

= Rp 590.047