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PT ABC memproduksi 2 jenis produk yaitu Jaket dan Topi. Pada tahun 2021, perusahaan memproduksi...

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Accounting

PT ABC memproduksi 2 jenis produk yaitu Jaket dan Topi. Pada tahun 2021, perusahaan memproduksi 50.000 topi dan 20.000 jaket. Topi dan jaket membutuhkan bahan baku langsung berupa kain masing-masing $2.000 dan $1.000. Tenaga kerja langsung yang dibutuhkan untuk membuat topi adalah 30 orang dan jaket 20 orang dengan tarif yang sama yaitu $2 per jam. Total waktu yang dibutuhkan untuk memproduksi topi adalah 2000 jam sementara jaket 1500 jam. Hitung Unit cost (biaya produksi per unit) untuk Jaket dan Topi menggunakan ABC.

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