This presentation is our project aboout Determining Unit cost of a company which is Andi Sari Furniture. So basically this presentation is full of calculations rather than explanation.

1. Group 5
Kurniawan Wicaksono
Valdo Dellazepta
Stephanie Dea Tanubrata
Muhammad Heickal P
Muhammad Bima Samudera P

2. 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

3. Direct Material Used for
Production

4. Direct Material Used for
Production
 Mahony Wood
 Price = Rp 1.200.000 m3
 Dimension = 2m x 25-28 cm
1 Log = 5 chairs = Rp 240,000/ unit
2 Logs = 1 Wardrobe (2 Doors) = Rp 2,400,000/ unit
2 Logs = 5 Dinning Table = Rp 480,000/ unit

5. Cost of Direct Material
 Sanding (coloring) : Rp 600.000
 Dope : Rp 600.000

6. Cost of Direct Labour
 9 Working hours per day
 Monthly salary = Rp 750.000 per month
 Salary per Hour =

7. Manufacturing Overhead
Cost

8. Electricity
Electricity Bills = Rp 1.300.000
Electricity per Day :
Electricity per Hour :
1.300.000
30
= 43.333,33
43.333
9
= 4.814,78

9. 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 years
 Building depreciation expense per year =
1.216.000
40
= 30.400.000

10. Building Depreciation
 Depreciation expense per month =
 Depreciation expense per day =
30.400.000
12
= 2.533.333
2.533.333
30
=84.444

11. Computer Depreciation
 Computer price : Rp 7.730.000
 Computer depreciation expense per year =
 Computer depreciation expense per month =
7.730.000
4
=1.932.500
1.932.500
12
=161.042

12. Wood Cutter Depreciation
 Wood Cutter Price : Rp 1.275.000,-
 Estimated useful life = 4 years
 Depreciation expense per year =
 Depreciation expense per month =
1.275.000
4
= 318.750
318.750
12
= 26.562, 5

13. Refining Wood Depreciation
 Price : Rp 900.000
 Depreciation per year =
 Depreciation per month =
900.000
4
= 225.000
225.000
12
=18.750

14. Syringes Depreciation
 Price : 150.000 , bought in 2011
 Depreciation per year =
 Depreciation per month =
150.000
4
= 37.500
37.500
12
= 3.125

15. Tool rub Depreciation
 Price : Rp 280.000
 Estimated useful life : 4 years
 Depreciation per year =
 Depreciation per months =
280.000
4
=70.000
70.000
12
= 5.833

16. Products Produced

17. Chair

18. Chairs
 Dimension = 60 X 45 X 20 (length of the leg)
 Raw material per unit:
 Wood = Rp 240.000
 Miscellaneous (Melamine + Thinner) = Rp 5.000
 Sanding cost per unit=
 Doping cost=
600.000
20
= 30.000
600.000
40
=15.000

19. Chair
 Direct materials Used to Make 1 Chair
1. Mahony Wood = Rp 240.000
2. Misc Cost = Rp 5.000
3. Sanding = Rp 30.000
4. Doping = Rp 15.000
Total Rp 290.000

20. 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 =
50.000
9
= 5.555

21. Chair
 Salary of making 5 units of chair =
 Salary of making 1 unit of chair =
 Salary for 2 working making a chair =
5.555´18hours =100.000
100.000
5
= 20.000
20.000´2=40.000

22. Chair
 Electricity used to make 1 chair
 5 chair = 18 hours (9 hours x 2 days)
 Cost of 1 unit of chair =
(4.814,78´18)
5
=17.333

23. Chair
 Building depreciation
 5 chair = 2 days
 1 month = 75 chairs
Depreciation of building to make a chair =
2.533.333
75
= 33.777

24. Chair
 Computer depreciation
 2 days = 5 chairs
 30 days = 75 chairs
Computer depreciation =
161.042
75
= 2.147

25. 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
= = 42
 Depreciation of tool rub to make a chair
= = 78

26. Chair
 Equipment Depreciation in Chair:
1. Computer = Rp 2.147
2. Wood cutter = Rp 588
3. Refining wood = Rp 250
4. Syringes = Rp 42
5. Tool rub = Rp 78
Total = Rp3.105

27. Chair
 Total Manufacturing Overhead:
1. Electricity Cost = Rp 17.333
2. Building Depreciation = Rp 33.777
3. Equipment Depreciation = Rp 3.105
 Total = Rp 54.215

28. 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

29. Cupboard (2 Doors)

30. Cupboard (2 Doors)
 Dimension = 120 X 80 X 210
 Raw material : 2.400.000 / unit
 Miscellaneous 75.000(hinge, lock system, thinner
and melamine)
 Sanding per unit =
600.000
3
= 200.000
 Doping per unit =
600.000
6
= 100.000

31. Cupboard (2 Doors)
 Direct Materials are:
1. Mahony Wood = Rp 2.400.000
2. Miscellaneous = Rp 75.000
3. Sanding = Rp 200.000
4. Doping = Rp 100.000
 Total of Direct Material = Rp 2.775.000

32. 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
=2 5.555 × 27 = 299.970

33. Cupboard (2 Doors)
 Manufacturing Overhead
 To make a cupboard, it needs 3 days
 Electricity cost for a unit of cupboard= 4.814.78 ×
27 = 129.999
 1 month = 10 Cupboards
 Depreciation of building to make a cupboard
=
2.533.333
10
= 253.333

34. 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

35. 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

36. Cupboards (2 Doors)
 Equipment Depreciation in a cupboard:
1. Computer = Rp 16.104
2. Wood cutter = Rp 2.655
3. Refining wood = Rp 1.875
4. Syringes = Rp 624
5. Tool rub = Rp 582
 Total = Rp 21.840

37. Cupboard (2 Doors)
 Total Manufacturing Overhead:
1. Electricity Cost = Rp 129.999
2. Building Depreciation = Rp 253.333
3. Equipment Depreciation = Rp 21.840
 Total = Rp 405.172

38. Cupboard (2 Doors)
 Cost to make a cupboard using Absorption Method:
1. Direct Material = Rp 2.775.000
2. Direct Labor = Rp 299.970
3. 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

39. Dinning Table

40. Dinning Table
 Dimension : Dimensi 120 X 100 X 75
 Raw material : 480.000 / unit
 Miscellaneous (Melamin + Thinner) = Rp 5000
 Sanding per unit = = Rp 60.000
 Doping per unit = = Rp 30.000

41. Dinning Table
 Direct Materials are:
1. Mahony Wood = Rp 480.000
2. Misc (Melanin + Thinner) = Rp 5.000
3. Sanding = Rp 60.000
4. Doping = Rp 30.000
 Total = Rp 575.000

42. 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

43. Dinning Tables
 1 month = 30 Dinning Tables
 Computer depreciation to make a dining table
=Rp 5.368
 Depreciation of wood cutter to make a dining table
= Rp 885
 Depreciation of refining wood to make a dining
table = Rp 625

44. Dinning Table
 Depreciation of syringes to make a dining table
= Rp 104
 Depreciation of tool rub to make a dining table
= Rp 194

45. Dinner Table
 Equipment Depreciation in a dining table:
1. Computer = Rp 5.368
2. Wood cutter = Rp 885
3. Refining wood = Rp 625
4. Syringes = Rp 104
5. Tool rub = Rp 194
 Total Equipment Depreciation = Rp 7.176

46. Dinner Table
 Total Manufacturing Overhead:
1. Electricity Cost = Rp 43.333
2. Building Depreciation = Rp 84.444
3. Equipment Depreciation = Rp 7.176
 Total Manufacturing Overhead = Rp134.953

47. Dinner Table
 Cost to make a dining table using Absorption Method:
1. Direct Material = Rp 575.000
2. Direct Labor = Rp 100.000
3. 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