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1.

Calculate EOQ
D= 2,000 units per week -> 1 year = 50 weeks -> D = 2000 x 50 = 100,000
P= 31,250 rupiah per order
C= 1,000 rupiah per unit (600 + (20% x 2,000))

EOQ = 2,500 units

2 Calculate number of deliveries per year


Number of D
=
Deliveries EOQ

Number of 100,000
=
Deliveries 2,500

= 40 deliveries

3. Determine Reoder Point


Reoder Point = D x Lead time
= 2,000 x 2 weeks
= 4,000 units

4. Determine Safety Stock


Safety Stock = (D-max - D-normal) x lead time
= 3,000 units
units per year
1. Hitung EOQ, biaya order per tahun, dan carrying cost
tahunan, serta total relevant cost tahunan
D= 2,000 units
P= 4,000,000 rupiah
C= 400,000 per unit

EOQ = 200 units

Annual Ordering Cost = Number of Deliveries x Ordering Price


D
= x 4,000,000
EOQ

= 40,000,000 rupiah

Annual Carrying Cost = Average Inventory x Carrying Cost


EOQ
= x 400,000
2

= 40,000,000 rupiah

Relevant Total Cost = Annual Ordering Cost + Annual Caarying Cost


= 40,000,000 + 40,000,000
= 80,000,000 rupiah
2. Misalnya perusahaan salah memprediksi, dan sebenarnya biaya per
order adalah Rp 3.000.000, berapa cost of prediction error?
Actual P = 3,000,000 rupiah

EOQ = 173 units

Using Actual Amount of the Cost per Purchase Order

Annual Ordering Cost = Number of Deliveries x Ordering Price


D
= x 3,000,000
EOQ

= 34,641,016 rupiah

Annual Carrying Cost = Average Inventory x Carrying Cost


EOQ
= x 400,000
2

= 34,641,016 rupiah

Relevant Total Cost = Annual Ordering Cost + Annual Caarying Cost


= 34,641,016 + 34,641,016
= 69,282,032

Cost of Prediction Error = R


717
n sebenarnya biaya per
ction error?

chase Order Using Incorred Predicted Amount of the Cost per Purchase O

Annual Ordering Cost = Number of Deliveries x Ordering Price


D
= x
EOQ

= 30,000,000 rupiah

Annual Carrying Cost = Average Inventory x Carrying Cost


EOQ
= x
2

= 40,000,000 rupiah

nnual Caarying Cost Relevant Total Cost = Annual Ordering Cost + Annual Caaryin
= 30,000,000 +
rupiah = 70,000,000

Prediction Error = Rp 70,000,000 - Rp 69,282,032


717,968
e Cost per Purchase Order

iveries x Ordering Price


3,000,000

entory x Carrying Cost


400,000

ering Cost + Annual Caarying Cost


40,000,000
0,000,000 rupiah
Journal Ent
Three Trigger Points (Purchase of DM, Completion
of FG, and Sale of FG)

Materials and In-process Control 680,000


Purchase of DM Account Payable Control 680,000
Conversion Cost Control 520,000
CC Incurred Various Accounts 520,000
Finished Goods Control 1,305,000
Completion of FG Materials and In-process Control 787,500
Conversion Cost Allocated 517,500
COGS 1,247,000
Finished Goods Control 1,247,000
Sale of FG A/R 1,808,150
Sales 1,808,150

Conversion Cost Allocated 517,500


Under or Over COGS 2,500
Allocated CC Conversion Cost Control 520,000
Journal Entries:

Two Trigger Points (Purchase of DM and Sale of FG)

Materials and In-process Control 680,000


Account Payable Control 680,000
Conversion Cost Control 520,000
Various Accounts 520,000

No Entry

COGS 1,247,000
Materials and In-process Control 752,500
Conversion Cost Allocated 494,500
A/R 1,808,150
Sales 1,808,150
Conversion Cost Allocated 494,500
COGS 25,500
Conversion Cost Control 520,000
Two Trigger Points (Completion of FG and Sale of
FG)

No Entry
Conversion Cost Control 520,000
Various Accounts 520,000
Finished Goods Control 1,305,000
A/P Control 787,500
Conversion Cost Allocated 517,500
COGS 1,247,000
Finished Goods Control 1,247,000
A/R 1,808,150
Sales 1,808,150

Conversion Cost Allocated 517,500


COGS 2,500
Conversion Cost Control 520,000
Calculate the net benefit or cost to Champion if it adopts JIT production
at the Lynchburg plant
Incremental annual tooling cost (100,000)
Incremental savings in inventory carrying cost 120,000
Incremental savings in insurance, space, material-
handling, and setup costs 75,000
Incremental savings from reduced rework 60,000
Additional contribution margin from improved product
quality 160,000
Net Benefit 315,000
JIT production