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*Budgeted manufactured overhead rate Mapah company allocated manufacturing overhead cost using a budgeted rate per machine hour. The following data are available for 2007 • Budgeted manufacturing overhead costs $2.850.000 • Budgeted machine-hours 190.000 • Actual manufacturing overhead costs $2.910.000 • Actual machine hours 195.000 Required: 1. calculate the budgeted manufacturing overhead rate 2. calculate

Process costing: -produksi asal -single product -karakteristik sama -cost per unit = jumlah harga Jumlah unit Contoh: Perusahaan kertas, Coca-Cola Job Order Costing: -different product -dibuat berdasarkan pesanan -alokasi biaya berdasarkan job Contoh: Boeing, Walt Disney Comparing job order & process costing Number of job worked Job Order:Many Process:Single product Cost accumulated by Job Order:Job