MANUFACTURING OVERHEAD STANDARDS

Standard variable overhead rate for one unit of activity X Standard number of activity units for
one unit of product.
Ex:
Tarif OH Variable
Tarif Standar = $10/jam
Jumlah akt jam mesin untuk menghasilkan 1 produk = 5,5 jam mesin
Tarif OH standard = $10/jam x 5,5 jam mesin = $55/unit.

Applied Overhead = POHR x Standard Activity

POHR = Estimated total overhead cost
Estimated Activity
Machine Hours 2000 3000 4000
Zippies 1000 1500 2000

Variable $ $ $
Overhead 4,000 6,000 8,000
$ $ $
Fixed Overhead 9,000 9,000 9,000
$ $ $
Total Overhead 13,000 15,000 17,000

Tarif Overhead berdasarkan jumlah jam mesin = $4000 / 2000 =

$2/unit

Manufacturing Overhead Variances

Actual Overhead Budgeted OH at Actual Activity Applied Overhead
Functional-Based Costing: Plantwide Rate