Catatan Keabadian: Ada dan Tiada

Ada yang diam-diam menyingsing di ufuk langit hari

Ia mungkin bukan bintang kejora

Ia mungkin bukan sinar mentari yang dinanti-nati

Ia bukan purnama yang disambut kala malam tiba

Ia hanyalah sebersit kesunyian yang mendamaikan

kesunyian dalam kebersamaan Tuhan

Ia, siapakah dia, mengapa dia ada

Seperti angin yang bisa dirasakan meski kasat mata

Seperti sesuatu yang ada dan tiada

Tapi ia ada bukan karena ia ada

Ia ada karena sesuatu yang telah ada

dan segala yang memberinya makna ada

telah memberikannya segala

untuk memaknai arti ada dan ke-tiada-an

tentang sebuah keabadian.

***

Karena Ia selalu ada, maka kau pun ada. Karena mereka ada dan selalu memberimu makna. Karena ada yang selalu ada untukmu. Karena kau akan selalu ada meski kau tiada. Karena doa dan karena-Nya. Segala puji dan puja untuk Ia yang selalu ada. Dan untuk mereka yang selalu memberikan makna….

Under The Lines of Prayer

Meja kaca, 30 Mei 2015

Soal Latihan Review UAS Ch. 8,9,10,12

Tags

Akuntansi Manajemen, Managerial Accounting, Tutorial

File Soal Latihan di bawah dapat diakses atau diunduh melalui:

http://https://drive.google.com/file/d/0BxUcJqN6ujLsZVktc014aHNYYXc/view?usp=sharing 

E 10-3 p.450

Income Statements; Variable and Absorption Costing LO2

 

The following information pertains to Lextel, Inc., for 2008:

Beginning inventory in units —

Units produced 25,000

Units sold 23,000

Ending inventory in units 2,000

Variable costs per unit:

Direct materials $ 8.00

Direct labor 3.00

Variable overhead 1.80

Variable selling expenses 4.00

Fixed costs per year:

Fixed overhead $107,500

Fixed selling and administrative 26,800

There are no work-in-process inventories. Normal activity is 25,000 units. Expected and actual overhead costs are the same.

Required

1. Without preparing an income statement, indicate what the difference will be between variable-costing income and absorption-costing income.

2. Assume the selling price per unit is $26. Prepare an income statement (a) using variable costing and (b) using absorption costing.

P 10-23 p.458

ROI Calculations with Varying Assumptions

White Mountain Products is a division of Parker Textiles, Inc. During the coming

year, it expects to earn an operating income of $310,000 based on sales of $3.45

million; without any new investments, the division will have average net operating

assets of $3 million. The division is considering a capital investment project—

adding machinery to produce gaiters (tubular coverings that extend from the ankle

of a ski boot to just below the knee to keep snow out of the boot)—that requires an

additional investment of $600,000 and increases operating income by $57,500

(sales would increase by $575,000). If made, the investment would increase beginning

net operating assets by $600,000 and ending net operating assets by $400,000.

Assume that the minimum rate of return required by the company is 7 percent.

Required

1. Compute the ROI for the division without the investment.
2. Compute the margin and turnover ratios without the investment. Show that

the product of the margin and turnover ratios equals the ROI computed in

Requirement 1.

3. Compute the ROI for the division with the new investment. Do you think the

divisional manager will approve the investment?

4. Compute the margin and turnover ratios for the division with the new investment.

Compare these with the old ratios.

5. Assume that a JIT purchasing and manufacturing system is installed, reducing

average operating assets by $800,000. Compute the ROI with and without the

investment under this new scenario. Now do you think the divisional manager

will accept the new investment? Should he accept it? Explain your answer.

6. Refer to Requirement 5. Compute the margin and turnover ratios without the

investment.

P10-25 p.459

Weighted Average Cost of Capital; EVA LO4

Donegal, Inc., has decided to use EVA to evaluate its performance. Last year, Donegal

had after-tax operating income of $350,000. Two sources of financing were used by

the company: $3 million of mortgage bonds paying 6 percent interest and $9 million

in common stock, which was considered to be relatively more risky than other

stocks, and had a risk premium of 8 percent. The rate on long-term treasury bonds

is 3 percent. Donegal, Inc., has $4,000,000 in operating assets and pays a marginal

tax rate of 40 percent.

Required

1. Calculate the weighted average cost of capital for Donegal, Inc.
2. Calculate EVA for Donegal. Is Donegal creating wealth or not?

Now suppose that Donegal, Inc., is considering borrowing $2,000,000 in unsecured

bonds at a rate of 9 percent. The money will be used to purchase additional operating

assets of $1,000,000 (making total operating assets of $5,000,000). This added

investment will enable the company to manufacture products that are budgeted to

increase after-tax operating income by $80,000. (Total after-tax operating income

will be $430,000.)

3. Calculate the new weighted average cost of capital for Donegal, Inc.
4. Calculate the EVA for Donegal, Inc., including the new products. Is the new

investment a good idea?

P10-27            p.460

Transfer Pricing with Idle Capacity LO5

 

GreenWorld, Inc., is a nursery products firm. It has three divisions that grow and sell

plants: the Western Division, the Southern Division, and the Canadian Division.

Recently, the Southern Division of GreenWorld acquired a plastics factory that manufactures green plastic pots. These pots can be sold both externally and internally.

Company policy permits each manager to decide whether to buy or sell internally.

Each divisional manager is evaluated on the basis of return on investment and EVA.

The Western Division had bought its plastic pots in lots of 100 from a variety of

vendors. The average price paid was $75 per box of 100 pots. However, the acquisition

made Rosario Sanchez-Ruiz, manager of the Western Division, wonder whether

a more favorable price could be arranged. She decided to approach Lorne Matthews,

manager of the Southern Division, to see if he wanted to offer a better price for an

internal transfer. She suggested a transfer of 3,500 boxes at $70 per box.

Lorne gathered the following information regarding the cost of a box of 100 pots:

Direct materials $35

Direct labor 8

Variable overhead 10

Fixed overhead* 10

Total unit cost $63

Selling price $75

Production capacity 20,000 boxes

*Fixed overhead is based on $200,000/20,000 boxes.

Required

1. Suppose that the plastics factory is producing at capacity and can sell all that it

produces to outside customers. How should Lorne respond to Rosario’s request

for a lower transfer price?

2. Now assume that the plastics factory is currently selling 16,000 boxes. What are

the minimum and maximum transfer prices? Should Lorne consider the transfer

at $70 per box?

3. Suppose that GreenWorld’s policy is that all transfer prices be set at full cost

plus 20 percent. Would the transfer take place? Why or why not?

P12-25 p. 554

Accept or Reject a Special Order LO2, LO3

Steve Murningham, manager of an electronics division, was considering an offer by

Pat Sellers, manager of a sister division. Pat’s division was operating below capacity

and had just been given an opportunity to produce 8,000 units of one of its products

for a customer in a market not normally served. The opportunity involves a product

that uses an electrical component produced by Steve’s division. Each unit that

Pat’s department produces requires two of the components. However, the price the

customer is willing to pay is well below the price usually charged; to make a reasonable

profit on the order, Pat needs a price concession from Steve’s division. Pat had

offered to pay full manufacturing cost for the parts. So that Steve would know that

everything was aboveboard, Pat had supplied the following unit-cost and price information

concerning the special order, excluding the cost of the electrical component:

Selling price $ 32

Less costs:

Direct materials (17)

Direct labor (7)

Variable overhead (2)

Fixed overhead (3)

Operating profit $ 3

The normal selling price of the electrical component is $2.30 per unit. Its full

manufacturing cost is $1.85 ($1.05 variable and $0.80 fixed). Pat had argued that

paying $2.30 per component would wipe out the operating profit and result in her

division showing a loss. Steve was interested in the offer because his division was

also operating below capacity (the order would not use all the excess capacity).

Required

1. Should Steve accept the order at a selling price of $1.85 per unit? By how much

will his division’s profits be changed if the order is accepted? By how much will

the profits of Pat’s division change if Steve agrees to supply the part at full cost?

2. Suppose that Steve offers to supply the component at $2. In offering the price,

Steve says that it is a firm offer not subject to negotiation. Should Pat accept this

price and produce the special order? If Pat accepts the price, what is the change

in profits for Steve’s division?

3. Assume that Steve’s division is operating at full capacity and that Steve refuses to

supply the part for less than the full price. Should Pat still accept the special

order? Explain.

 

P12-13 p.549

Cost-Based Pricing Decision LO5

Last year, Bagger Company had sales revenue of $1,250,000, direct materials of

$240,000, direct labor of $310,700, and overhead of $449,300. Bagger calculates

sales price using a markup on cost of goods sold.

Required

1. Calculate the markup Bagger will use.
2. If a job has manufacturing cost of $43,000, what is Bagger’s price?

 

P9-2 p.396

Associated Media Graphics (AMG) is a rapidly expanding company involved in the mass reproduction of instructional materials. Ralph Boston, owner and manager of AMG, has made a concerted effort to provide a quality product at a fair price with delivery on the promised due date. Expanding sales have been attributed to this philosophy. As the business grows, however, Ralph is finding it increasingly difficult to personally supervise the operations of AMG. As a result, he is beginning to institute an organizational structure that would facilitate management control.

One recent change was to designate the operating departments as cost centers, with control over departmental operations transferred from Ralph to each departmental manager. However, quality control stills reports directly to Ralph, as do the finance and accounting functions. A materials manager was hired to purchase all materials and oversee inventory handling (receiving, storage, and so on) and record keeping. The materials manager is also responsible for maintaining an adequate inventory based upon planned production levels.

The loss of personal control over the operations of AMG caused Ralph to look for a method to evaluate performance efficiently. Dave Cress, a new cost accountant, proposed the use of a standard costing system. Variances for materials, labor and overhead could then be calculated and reported directly to Ralph.

Required

1. Assume that AMG is going to implement a standard costing system and establish standards for materials, labor, and overhead.
   1. Who should be involved in setting the standards for each cost component?
   2. What factors should be considered in establishing the standards for each cost component?
2. Describe the basis for assignment of responsibility under a standard costing system. (CMA adapted).

 

 

P9-6 p.397

Investigation of Variances LO3

Ellerbee Cable Company uses a standard costing system to control the labor costs

associated with cable installation and repair. Ellerbee uses the following rule to

determine whether the labor efficiency variance should be investigated: a labor efficiency

variance will be investigated when the amount exceeds the lesser of $2,100 or

5% of standard cost. The company collected reports for the past four months to provide

the following information:

Month LEV Standard Labor Cost

1 $2,280 F $45,000

2 2,000 U 50,000

3 1,900 F 48,000

4 3,050 U 60,000

Required

1. Using the rule provided, identify the cases that will be investigated.
2. Suppose investigation reveals that the cause of an unfavorable labor efficiency

variance is the hiring of a number of new workers who worked more slowly

while they were being trained. Who is responsible? What corrective action

would likely be taken?

P8-29 p.358-359

Functional versus Flexible Budgeting LO3, LO4

Amy Bunker, production manager, was upset with the latest performance report, which indicated that she was $100,000 over budget. Given the efforts that she and her workers had made, she was confident that they had met or beat the budget. Now, she was not only upset but also genuinely puzzled over the results. Three items—direct labor, power, and setups—were over budget. The actual costs for these three items follow:

Direct labor $ 210,000

Power 135,000

Setups 140,000

Total $485,000

Amy knew that her operation had produced more units than originally had been budgeted, so that more power and labor had naturally been used. She also knew that the uncertainty in scheduling had led to more setups than planned. When she pointed this out to Gary Grant, the controller, he assured her that the budgeted costs had been adjusted for the increase in productive activity. Curious, Amy questioned Gary about the methods used to make the adjustment.

Gary: If the actual level of activity differs from the original planned level, we adjust

the budget by using budget formulas—formulas that allow us to predict the costs for

different levels of activity.

Amy: The approach sounds reasonable. However, I’m sure something is wrong here.

Tell me exactly how you adjusted the costs of direct labor, power, and setups.

Gary: First, we obtain formulas for the individual items in the budget by using the

method of least squares. We assume that cost variations can be explained by variations

in productive activity where activity is measured by direct labor hours. Here is

a list of the cost formulas for the three items you mentioned. The variable X is the

number of direct labor hours.

Direct labor cost [1] $10X

Power cost [1] $5,000  $4X

Setup cost [1] $100,000

Amy: I think I see the problem. Power costs don’t have a lot to do with direct labor

hours. They have more to do with machine hours. As production increases, machine

hours increase more rapidly than direct labor hours. Also. . . .

Gary: You know, you have a point. The coefficient of determination for power cost is

only about 50 percent. That leaves a lot of unexplained cost variation. The coefficient

for labor, however, is much better—it explains about 96 percent of the cost

variation. Setup costs, of course, are fixed.

Amy: Well, as I was about to say, setup costs also have very little to do with direct

labor hours. And I might add that they certainly are not fixed—at least not all of

them. We had to do more setups than our original plan called for because of the

scheduling changes. And we have to pay our people when they work extra hours.

It seems like we are always paying overtime. I wonder if we simply do not have enough people for the setup activity. Also, there are supplies that are used for each

setup, and these are not cheap. Did you build these extra costs of increased setup

activity into your budget?

Gary: No, we assumed that setup costs were fixed. I see now that some of them could

vary as the number of setups increases. Amy, let me see if I can develop some cost

formulas based on better explanatory variables. I’ll get back with you in a few days.

Assume that after a few days’ work, Gary developed the following cost formulas,

all with a coefficient of determination greater than 90 percent:

Direct labor cost [1] $10X, where X [1] Direct labor hours

Power cost [1] $68,000  0.9Y, where Y [1] Machine hours

Setup cost [1] $98,000  $400Z, where Z [1] Number of setups

The actual measures of each of the activity drivers are as follows:

Direct labor hours 20,000

Machine hours 90,000

Number of setups 110

Required

1. Prepare a performance report for direct labor, power, and setups using the directlabor-

based formulas.

2. Prepare a performance report for direct labor, power, and setups using the

multiple-cost-driver formulas that Gary developed.

3. Of the two approaches, which provides the more accurate picture of Amy’s performance?

Why?

Sumber: Hansen, DR. and Mowen, MM.(2007). Managerial Accounting 8th Edition. Mason: Thompson Southwestern

Semi di Bulan Mei

Tags

Sastra

Aku menikmati musim semi ketika langit bersemburat cerah mentari yang hendak menghampiri peraduan setelah kebekuan bulan-bulan sendu. Nyanyian senja burung-burung beterbangan kian kemari. Wangi bebungaan yang menyembul di antara salju yang telah meleleh meresap ke dalam tanah bumi. Pesona semi yang kunanti dalam senyum mahkota snow drops, bleeding heart, dan forget-me-not.¹

Kuhampiri sebatang pohon rimbun. Pohon maple. Kurebahkan tubuhku di sekitar bayang-bayang senjanya. Menengadah pada langit biru. Langit luas yang membentang indah. Biru cerah dengan semburat awan putih tampak halus terkuas di atas sana. Oh senja, aku merasa tenang menatap langit yang satu menaungi segala insan bumi. Mengalun rindu lagu Home and the Heartland yang berdetak merdu di dalam dada. Dalam alunan Celtic yang mendayu dan perlahan memejamkan mataku, terbayang seraut senyum terlukis di sana. Aku pun menyapanya. Apa engkau juga melihat bayangan dan senyumku di langitmu sana?

***

Kugandeng tubuh mungil itu menyusuri jalan setapak di antara persawahan yang tepiannya dirimbuni ilalang dan tanaman liar. Kubimbing ia menuju bangku peradaban masa depan, bangku persekolahan yang kuharap akan mengajarkannya sepercik kehidupan.

Hujan tadi malam menyisakan tanah terjal berliku menjadi becek dan liat. Aku mendesah di antara suara derap langkah kami. Bergidik setiap kali menjumpai sebentuk cacing menggeliat geli di atas tanah habitatnya. Demi apakah semua ini? Demi sawah yang teraliri air, tanaman bawang yang tumbuh subur, dan tentu saja bulir padi berisi yang siap dipanen. Demi roda kehidupan yang terus berputar agar tak berhenti ketika berada di bawah.

***

Tangan yang berada dalam gandenganku kini adalah tangan bermata biru. Tangan gadis cilik yang selalu ceria. Ia menggendong tas sekolah warna merah muda kesukaannya dan menggengam buku jurnal anak-anak Junie B. Jones bergambar gadis SD pintar berkaca mata.

Sebelum aku melepasnya di gerbang sekolah, ia mendekatiku dan membisikkan sesuatu di telingaku. Ia ingin aku menjaga rahasianya jika sepulang sekolah ini, ia akan memetik bunga mawar kesukaan sang mama. Aku pun tersenyum.

***

Lima tahun sudah roda waktu berputar. Lima tahun lalu yang tak pernah hilang dari ingatanku. Ketika pagi itu, ia tak ingin beranjak dari tempat tidurnya. Kebiasaannya menyusuri jalanan sawah, mencari buah ceplukan², dan memberi makan lele seperti hilang begitu saja karena demam semalam. Tanpa firasat apapun, kuelus lembut kepalanya dan kubiarkan ia kembali terlelap.

Saat itu pukul 5.30. Aku pun beranjak menuju pinggir sawah tempat para petani menebas padi. Beberapa saat kemudian, ketika aku tengah sibuk mengumpulkan rerumputan untuk sarapan si Bonar sapi piaraan kami, tiba-tiba tanah tempatku berpijak seperti tak lagi datar dan mengayun-ayun kasar. Aku terjerembab berkali-kali. Aku mengaduh. Berlari meski jatuh berulang kali. Yang terpikir olehku hanyalah sigenduk alit³, Desi.

Bak sekumpulan lebah yang beterbangan dari sarangnya, orang-orang berhamburan kesetanan. Di antara reruntuhan. Pun dengan bangunan yang empat puluh menit lalu adalah naungan kami. Tinggal puing-puing yang mengubur memori. Permataku, Desi Permatasari. Di mana engkau, Nak? Ibu di sini, ibu kembali. Hiruk pikuk orang-orang kebingungan mencari pertolongan. Aku tersungkur lemah mendapati permata kecilku ditemukan di balik timbunan rumah kecil kami. Tak ada tangisan pecah darinya. Tubuh kecil itu tak bergerak, berlumuran darah. Permataku, mengapa begitu cepat kau temui ayahmu dan meninggalkan ibu sendiri?

***

Hari-hari kulewati tanpa tawa polosnya, tangis manjanya, dan nyanyian kecilnya. Ada yang hilang dalam hidupku. Dalam derap langkahku di pematang sawah, seraut senyum mentari pagi yang terasa kelu, dan malam-malam yang berdendang tanpa suara. Sepi tak terperi. Aku terus bertanya kepada-Nya. Tuhan, mengapa kau ambil ia dariku?

Setahun kepergian sang permata, aku berniat mengambil kesempatan untuk bekerja  sebagai pengajar di sebuah sekolah di lain benua. Walla Walla Elementary School. Sekolah taman kanak dan sekolah dasar. Aku mencermati sebuah aplikasi lengkap tempatku akan mengajar. Terselip foto manis gadis lima tahun dengan senyumnya yang menyapa jiwa. Ada binar di hatiku. Mungkin kesempatan untuk mengubur kepedihan. Menghirup udara di tanah seberang. Melihat dunia dan merangkulnya dengan cinta yang masih ada. Tuhan menjawabku dengan kehidupan dunia yang masih membutuhkan dekapan cinta. Bahwa selamanya cinta akan menyala dalam hidup dan mati. Saling mencahayai. Walla Walla⁴, aku akan membuka lembar kehidupan baru dengan penuh cinta di kotamu, kota kecil tempat air mengalir.

***

Semi yang tersisa di bulan Mei. Ia berlari di antara tupai-tupai kecil yang berkejaran di rerumputan taman kota. Dengan langkah malu-malu, ia membawa seikatbleeding heart warna merah muda dan putih salju yang ia pilihkan untukku. Aku tersenyum menyambutnya dengan serangkul kasih. Meski ia bukanlah siapa-siapaku. Aku merasakan ikatan yang teramat sangat. Daisy dan Desi. Dua nama itu menggema di hatiku. Aku merasakan ruh permataku seakan bersemayam dalam senyum manisnya, tawa polosnya, dan kebeningan hatinya.

Dalam pelukanku, gadis kecil bermata biru itu membisik lirih, “Bleeding heart, please say my love to Desi, our family, our deepest feeling and sympathy.”⁵

***

*Tulisan ini ditulis pada Mei 2011 sebagai refleksi lima tahun pasca tragedi 27 Mei 2006 dalam nurisma-najma.blogspot.com dan dimuat ulang di sini sebagai refleksi sembilan tahun.  #27mei #bantulbangkit

(c) Nurisma Najma, 2011

Gambar: pearly0pal.tumbr.com

Catatan:

¹nama bunga-bunga yang biasa mekar  pada musim semi di kawasan Washington, Amerika Serikat

²tanaman liar yang banyak tumbuh di dekat sawah memiliki buah berbentuk bulat kecil berwarna hijau.

³anak kecil (biasa digunakan sebagai panggilan sayang kepada anak dalam bahasa Jawa)

⁴(bahasa Indian: sumber air); sebuah kota kecil di bagian northwest (barat daya) Washington State.

⁵”Bleeding heart, sampaikanlah cintaku kepada Desi, keluarga kami, perasaan dan simpati terdalam kami.”

Ella: Of Infinite Possibilites

Tags

Poetry, reflections

Wide-eyed in wonder,
Ella beholds the world.
“How old are you?”
her grandfather asks.
She holds up five fingers.
Ella traces her grandfather’s mosaic of wrinkles,
touching his face with those same five fingers.
Seeing tears form in her dark, dark eyes,
he asks: “Why so sad?”
“Because you are shrinking.”
“But I am not sad,” Grandfather replies.
“Why not?”
“Because you are growing.”

—Jacqueline Seewald

Source: Reader’s Digest (2015)

In solitude. Waiting for a good greeting. Anything, or nothing. My supervisor who has given a birth through caesar operation and my beloved lecturer who is currently sick. Please be well. Not because of me nor my thesis nor my work. But, please be well. Since you are loved and missed.

May, Finally It is

May.
Finally, it is.

The days when spring meets summer. The days when dreams are hanging in the sky up there. Would we ever touch them? Could we ever see somewhere over the rainbow? Or, perhaps, to find a place to call home, everywhere the heart belongs.

Perhaps, one of the hardest thing is to let go. But, what does it take to let dreams go when we could actually catch them in hand? Have we really made a biggest try? Have we made it even worth a try?

Sometimes, we try hard. Has it been hard enough? Not yet, I would never feel that way. But, things just dont go they way we want them to be. Fate, or whatever we call it. We create goals, craft strategy, and execute them. High and low. Up and down. Just keep moving on.

Perhaps, to let go is not simply to give up. Let me think about it. To let go is to do your best, not just to let it flow. But then, sometimes, there are things out of your reach. It is not such an excuse to give things up, right? What then, should one do? “Trust in the most trustworthy and just keep moving forward.”

I once read a moral story of a highest attitude called ikhlas (sincerity). When Allah once created the earth, the earth trembled really hard. The angels asked, what would be something to stabilize the earth? Allah said, the mountains. Then, they asked, what could be stronger than the mountains? It is the iron, Allah answered. Then, what could be stronger than the iron? It is fire, Allah said. Then, what could be stronger than the fire? It is water, Allah recalled. What is it something stronger than water? It is the wind. The angels at last asked, what could be stronger than anything You have created? It is good things that human do sincerely. Yes, sincerity is the highest, the strongest, yet, the softest of the heart of a human.

I was feeling so down when time is up. Time is really over. Even if time is up, there is still hope. It is quite a mixed of feeling of happiness, excitement, disappointment, and sadness at the same time. But then, to be sincere, to put trust and whatever plans He made for us, it is the strongest feeling to keep inside. To keep thinking positive. To keep optimistic. To do what we have to do so that we can do what we want to do.

To my beloved supervisor, I wish you had a safe break. May you and your little one be blessed. May this May becomes a worth of another life birth. A birth of a good inheritance of your family. Please be safe and healthy so that you can guide me back through the path to continue our journey together.

Perhaps, it could be another birth of a bundles of writing, a piece of something. A birth of an idea into a real evidence of my pursuit of one true self. A birth of thoughts and empirical evidence in search of true meanings of pursuing what ways I have been pursuing. It seems far away. When it comes closer, it keeps disappearing. There is like a big hole in the middle I have never expected. But we will get through it for sure. Thank you, I’m admiring you. I may not be a good student, but can we walk together again whenever you feel free to start things over and to make worth a new birth? Can we continue our adventure through this journey as soon as possible?