Harvey Co.

Beginning inventory $ - Unit product cost Perhitungan HPP

Unit Produksi Unit 25,000 FC/unit VC/unit a. Full Costing / Absorption Costing
Variabel Cost per unit Sales
DM, DL, & FOH $ 10.00 $ 10.00 $ 10.00 Less of COGS
Selling & Adm Exp $ 3.00

Fixed Cost per year

FOH $ 150,000.00 $ 6.00
Selling & Adm Exp $ 100,000.00 $ 16.00 $ 10.00
Gross Margin
Sold Unit 20,000 Less selling & adm exp
Pricing per unit $ 30.0
400000
Manufacturing cost (DM,DL,FOH)
Comercial cost (Selling & adm exp) Net operating income

Beban penjualan dan administrasi selalu diperlakukan sebagai biaya periode b. Variable Costing
dan dikurangkan dari pendapatan pada saat terjadinya. Sales
Less variable expenses

Contribution manufacturing >>

Contribution margin
Less fixed expenses

Net operating income

Perhitungan HPP Perbandingan FC dengan VC
Full Costing / Absorption Costing COGS
$ 600,000.00 Full Costing
Less of COGS Variabel COGM $ 200,000.00
Beginning Inventory $ - Fixed COGM $ 120,000.00
COGM $ 400,000.00 $ 320,000.00
Goods available for sale $ 400,000.00 Variable Costing
Ending inventory $ 80,000.00 Variabel COGM $ 200,000.00
COGS $ 320,000.00 Fixed COGM
Gross Margin $ 280,000.00 $ 200,000.00
Less selling & adm exp
Variabel $ 60,000.00
Fixed $ 100,000.00 Rekonsiliasi perbedaan leba bersih FC dengan VC
Total $ 160,000.00 Variabel costing net operating income
Net operating income $ 120,000.00 Add : Fixed FOH deferred in inventory (5.000 unit x $ 6*)
Obasorption costing net operating income
Variable Costing *) Fixed FOH / Unit Produce >>> $ 150.000 / 25.000 unit
$ 600,000.00
Less variable expenses
Beginning Inventory $ -
COGM $ 250,000.00
Goods available for sale $ 250,000.00
Ending inventory $ 50,000.00
Variable COGS $ 200,000.00
Selling & adm exp. $ 60,000.00
Contribution margin $ 340,000.00
Less fixed expenses
FOH $ 150,000.00
Selling & adm exp. $ 100,000.00 $ 250,000.00
Net operating income $ 90,000.00
n VC
End. Inventory Periode Exp. Total

$ 50,000.00 $ - $ 250,000.00
$ 30,000.00 $ 150,000.00
$ 80,000.00 $ - $ 400,000.00

$ 50,000.00 $ 250,000.00
$ 150,000.00 $ 150,000.00
$ 50,000.00 $ 150,000.00 $ 400,000.00

eba bersih FC dengan VC

ating income $ 90,000.00
d in inventory (5.000 unit x $ 6*) $ 30,000.00
operating income $ 120,000.00
uce >>> $ 150.000 / 25.000 unit
Harvey Co.
Beginning inventory Unit 5,000 Unit product cost Perhitungan HPP
Unit Produksi Unit 25,000 FC/unit VC/unit a. Full Costing / Absorption Cos
Variabel Cost per unit Sales
DM, DL, & FOH $ 10.00 $ 10.00 $ 10.00 Less of COGS
Selling & Adm Exp $ 3.00

Fixed Cost per year

FOH $ 150,000.00 $ 6.00
Selling & Adm Exp $ 100,000.00 $ 16.00 $ 10.00
Gross Margin
Sold Unit 30,000 Less selling & adm exp
Pricing per unit $ 30.00

Karena tidak ada perubahan pada biaya variabel per unit, total biaya tetap, Net operating income
atau jumlah unit yang diproduksi, biaya per unit tidak berubah.
b. Variable Costing
Sales
Less variable expenses

Contribution margin
Less fixed expenses

Net operating income

Perhitungan HPP Perbandingan FC dengan VC
Full Costing / Absorption Costing COGS
$ 900,000.00 Full Costing
Less of COGS Variabel COGM $ 300,000.00
Beginning Inventory $ 80,000.00 Fixed COGM $ 180,000.00
COGM $ 400,000.00 $ 480,000.00
Goods available for sale $ 480,000.00 Variable Costing
Ending inventory $ - Variabel COGM $ 300,000.00
COGS $ 480,000.00 Fixed COGM
Gross Margin $ 420,000.00 $ 300,000.00
Less selling & adm exp
Variabel $ 90,000.00
Fixed $ 100,000.00 Rekonsiliasi perbedaan leba bersih FC dengan VC
Total $ 190,000.00 Variabel costing net operating income
Net operating income $ 230,000.00 Deduct : Fixed FOH deferred in inventory (5.000 unit x $ 6*)
Obasorption costing net operating income
Variable Costing *) Fixed FOH / Unit Produce >>> $ 150.000 / 25.000 unit
$ 900,000.00
Less variable expenses Perbandingan Laba operasional
Beginning Inventory $ 50,000.00 Costing Methode
COGM $ 250,000.00 Full costing
Goods available for sale $ 300,000.00 Variabel costing
Ending inventory $ -
Variable COGS $ 300,000.00 Ringkasan
Selling & adm exp. $ 90,000.00 Persediaan akhir
Contribution margin $ 510,000.00 Production > Sales Persediaan naik
Less fixed expenses Production < Sales Persediaan turun
FOH $ 150,000.00 Production = Sales Tidak ada perubahan
Selling & adm exp. $ 100,000.00 $ 250,000.00
Net operating income $ 260,000.00 th1
Produksi 25,000
Penjualan 20,000
C
Beg. Inventory Periode Exp. Total

$ - $ - $ 300,000.00
$ (30,000.00) $ 150,000.00
$ (30,000.00) $ - $ 450,000.00

$ - $ 300,000.00
$ 150,000.00 $ 150,000.00
$ - $ 150,000.00 $ 450,000.00

a bersih FC dengan VC
$ 260,000.00
in inventory (5.000 unit x $ 6*) $ (30,000.00)
rating income $ 230,000.00
>>> $ 150.000 / 25.000 unit

onal
1st period 2nd period Total
$ 120,000.00 $ 230,000.00 $ 350,000.00
$ 90,000.00 $ 260,000.00 $ 350,000.00

Persediaan akhir Laba operasi

sediaan naik Full > Variabel
sediaan turun Full < Variabel
ak ada perubahan Full = Variabel

th2
25,000
30,000
Harvey Co.
Beginning inventory Unit - Unit product cost Perhitungan HPP
Unit Produksi Unit 30,000 FC/unit VC/unit a. Full Costing / Absorption Costing
Variabel Cost per unit Sales
DM, DL, & FOH $ 10.00 $ 10.00 $ 10.00 Less of COGS
Selling & Adm Exp $ 3.00 Beginning Inventory $ -
COGM $ 450,000.00
Fixed Cost per year Goods available for sale $ 450,000.00
FOH $ 150,000.00 $ 5.00 Ending inventory $ 75,000.00
Selling & Adm Exp $ 100,000.00 $ 15.00 $ 10.00 COGS
Gross Margin
Sold Unit 25,000 Less selling & adm exp
Pricing per unit $ 30.00 Variabel $ 75,000.00
Fixed $ 100,000.00
Total
Karena jumlah unit yang diproduksi meningkat dalam contoh ini, sementara biaya Net operating income
overhead pabrik tetap tetap sama, maka biaya unit penyerapan menjadi turun
b. Variable Costing
Sales
Less variable expenses
Beginning Inventory $ -
COGM $ 300,000.00
Goods available for sale $ 300,000.00
Ending inventory $ 50,000.00
Variable COGS
Selling & adm exp.
Contribution margin
Less fixed expenses
FOH $ 150,000.00
Selling & adm exp. $ 100,000.00
Net operating income
 Perbandingan FC dengan VC
COGS Beg. Inventory Periode Exp. Total
$ 750,000.00 Full Costing
Variabel COGM $ 250,000.00 $ 50,000.00 $ - $ 300,000.00
Fixed COGM $ 125,000.00 $ 25,000.00 $ 150,000.00
$ 375,000.00 $ 75,000.00 $ - $ 450,000.00
Variable Costing
Variabel COGM $ 250,000.00 $ 50,000.00 $ 300,000.00
$ 375,000.00 Fixed COGM $ 150,000.00 $ 150,000.00
$ 375,000.00 $ 250,000.00 $ 50,000.00 $ 150,000.00 $ 450,000.00

Rekonsiliasi perbedaan leba bersih FC dengan VC

$ 175,000.00 Variabel costing net operating income $ 175,000.00
$ 200,000.00 Deduct : Fixed FOH deferred in inventory (5.000 unit x $5*) $ 25,000.00
Obasorption costing net operating income $ 200,000.00
*) Fixed FOH / Unit Produce >>> $ 150.000 / 25.000 unit
$ 750,000.00

$ 250,000.00
$ 75,000.00
$ 425,000.00

$ 250,000.00
$ 175,000.00
Harvey Co.
Beginning inventory Unit 5,000 Unit product cost Perhitungan HPP
Unit Produksi Unit 20,000 FC/unit VC/unit a. Full Costing / Absorption Costing
Variabel Cost per unit Sales $ 750,000.00
DM, DL, & FOH $ 10.00 $ 10.00 $ 10.00 Less of COGS
Selling & Adm Exp $ 3.00 Beginning Inventory $ 75,000.00
COGM $ 350,000.00
Fixed Cost per year Goods available for sale $ 425,000.00
FOH $ 150,000.00 $ 7.50 Ending inventory $ -
Selling & Adm Exp $ 100,000.00 $ 17.50 $ 10.00 COGS $ 425,000.00
Gross Margin $ 325,000.00
Sold Unit 25,000 Less selling & adm exp
Pricing per unit $ 30.00 Variabel $ 75,000.00
Fixed $ 100,000.00
Karena jumlah unit yang diproduksi menurun di tahun kedua, sedangkan Total $ 175,000.00
biaya overhead pabrik tetap sama, biaya per unit menjadi lebih tinggi Net operating income $ 150,000.00

b. Variable Costing
Sales $ 750,000.00
Less variable expenses
Beginning Inventory $ 50,000.00
COGM $ 200,000.00
Goods available for sale $ 250,000.00
Ending inventory $ -
Variable COGS $ 250,000.00
Selling & adm exp. $ 75,000.00
Contribution margin $ 425,000.00
Less fixed expenses
FOH $ 150,000.00
Selling & adm exp. $ 100,000.00 $ 250,000.00
Net operating income $ 175,000.00
Perbandingan Laba operasional
Costing Methode 1st period 2nd period Total
Full costing $ 200,000.00 $ 150,000.00 $ 350,000.00
Variabel costing $ 175,000.00 $ 175,000.00 $ 350,000.00

Kesimpulan
Tahun Produksi Penjualan
1 30,000 25,000
2 20,000 25,000
1. Pendapatan operasional bersih tidak dipengaruhi oleh perubahan produksi yang menggunakan variable costing.
2. Pendapatan operasional bersih dipengaruhi oleh perubahan produksi dengan menggunakan full costing meskipun
jumlah unit yang terjual sama setiap tahun.