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Pertemuan 11QUIZ

Matakuliah : J0274/Akuntansi Manajemen

Tahun : 2005

Versi : 01/00

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Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :

• Memahami tingkat penguasaan atas materi yang telah diberikan

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Outline Materi

• SOAL QUIZ

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Quick Check

Which of the following statements about cost behavior are true?a. Fixed costs per unit vary with the level of

activity.b. Variable costs per unit are constant within the

relevant range.c. Total fixed costs are constant within the

relevant range.d. Total variable costs are constant within the

relevant range.

Which of the following statements about cost behavior are true?a. Fixed costs per unit vary with the level of

activity.b. Variable costs per unit are constant within the

relevant range.c. Total fixed costs are constant within the

relevant range.d. Total variable costs are constant within the

relevant range.

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Unit variable cost = $3,600 ÷ 4,000 units = $0.90 per unit Fixed cost = Total cost – Total variable cost

Fixed cost = $9,700 – ($0.90 per unit × 9,000 units)

Fixed cost = $9,700 – $8,100 = $1,600 Total cost = Fixed cost + Variable cost (Y = a + bX) Y = $1,600 + $0.90X

Units Cost

High activity level 9,000 9,700$ Low activity level 5,000 6,100 Change 4,000 3,600$

The High-Low Method

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If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission?

a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit

If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the variable portion of sales salaries and commission?

a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit

Quick Check

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If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions?

a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000

If sales salaries and commissions are $10,000 when 80,000 units are sold and $14,000 when 120,000 units are sold, what is the fixed portion of sales salaries and commissions?

a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000

Quick Check