Professional Documents
Culture Documents
67,500,000
225,000,000
45,000,000
247,500,000
Direct Labor
225,000,000
Factory Overhead
Depreciation Factory Building
General Factory Overhead
Indirect Labor
Indirect Material
Factory Insurance
Total Factory Overhead
112,500,000
35,750,000
67,500,000
22,500,000
22,500,000
260,750,000
Added WIP
Work in Process Inventory, October 1
Work in Process Inventory, October 31
733,250,000
90,000,000
56,250,000
WIP Finished
Finished Good Inventory, October 1
Finished Good Inventory, October 31
Cost of Good Sold
767,000,000
135,000,000
168,750,000
733,250,000
1.
2.
3.
4.
1a
B
d
e
f
G
h
Raw material
A/P
WIP 703
WIP 704
Raw material
WIP 703
Wip 704
Payroll
FOH C
Cash
WIP 703
WIP 704
FOH A
Finished Goods 703
WIP 703
NO Journal
A/R
Sales
COGS
Finished Good 700
2 #703
WIP 1 Juli
Direct Labor
18,750,000
Total Direct Labor
Direct Material
17,550,000
Total Direct Material
FOH A
11,700,000
Total FOH A
Total WIP
Transfered to F/G
19,500,000
18,750,000
17,550,000
11,700,000
67,500,000
67,500,000
66,300,000
18,750,000
21,750,000
17,550,000
24,750,000
29,925,000
11,700,000
16,500,000
67,500,000
13,104,000
9,360,000
4 Material
WIP
F/G
34,905,000
63,000,000
67,500,000
66,300,000
40,500,000
Payroll
42,300,000
Cash
42,300,000
29,925,000
1100
780
15000
28,200,000
67,500,000
13,104,000
9,360,000
#704
WIP 1 Juli
Direct Labor
24,750,000
Total Direct Labor
Direct Material
21,750,000
Total Direct Material
FOH A
16,500,000
Total FOH A
Total WIP
WIP 31 juli
24,750,000
21,750,000
16,500,000
63,000,000
63,000,000
42,300,000
DATA PRODUKSI
Beginning WIP (100% Direct Materials 1, 80% Conversion Cost)
Started this Periods
Transfered to Finishing Department
Unit Shrinkage
Ending WIP (100% Direct Materials 1, 70% Conversion Cost)
DATA BIAYA
Beginning WIP
Direct Materials
Direct Labor
FOH
Cost added to process during period
Direct Materials
Direct Labor
FOH
Total Cost
Direct Materials
Direct Labor
FOH
DATA PRODUKSI
Beginning WIP (100% Direct Materials , 80% Conversion Cost)
From Mixing Department
Transferred to Finished Goods
Unit Spoilage (100% Direct Materials, 90% CC)
Ending WIP (100% Direct Materials, 70% CC)
DATA BIAYA
Beginning WIP
Cost from preceding Department.
Direct Materials
Direct Labor
FOH
Cost added to process during period
Cost from preceding Department.
Direct Materials
Direct Labor
FOH
Total Cost
Cost from preceding Department.
Direct Materials
Direct Labor
FOH
Mixing Department
5,000
31,000
29,000
2,000
5,000
Mixing Department
28,800,000
17,340,000
13,872,000
73,200,000
63,910,000
51,128,000
248,250,000
102,000,000
81,250,000
65,000,000
Unit
Equivalent Unit
Cost/ unit
34000
3000
32500
2500
32500
2000
Cost/ Unit
7500
Penyelesai Unit Eq
Cost/unit Total Cost
29,000
100%
29000
7500 217,500,000
5,000
5,000
5,000
Finishing Departmet
2,000
29,000
27,000
1,000
3,000
Finishing Departmet
11,900,000
28,800,000
17,340,000
100%
70%
70%
5000
3500
3500
31,000
31,000
3000
2500
2000
15,000,000
8,750,000
7,000,000
248,250,000
20,808,000
217,500,000
126,200,000
102,660,000
123,192,000
648,400,000
229,400,000
155,000,000
120,000,000
144,000,000
Unit
Equivalent Unit
Cost/ unit
31,000
7,400
31,000
5,000
30,000
4,000
30,000
4,800
Total Cost
21,200
Penyelesai Unit Eq
Cost/unit Total Cost
27000
1
27000
21,200
572,400,000
3000
3000
3000
3000
1
1
0.7
0.7
3000
3000
2100
2100
7,400
5,000
4,000
4,800
1000
1000
1000
1000
1
1
0.9
0.9
1000
1000
900
900
7,400
5000
4000
4800
total cost
22,200,000
15,000,000
8,400,000
10,080,000
7,400,000
5,000,000
3,600,000
4,320,000
648,400,000
Produk
A
B
C
D
E
JumlahProduksi
10,000 ton
35,000 ton
55,000 ton
15,000 ton
500 ton
By Product = E
Karena tidak diperlukan Biaya Lanjutan
Harga by Product E = Rp 5.000.000
HargaPasar
25,000
20,000
28,000
29,000
10,000
BiayaLanjutan
harga Jual
Harga diluar Biaya Lanjutan
15,000,000
250,000,000
235,000,000
20,000,000
700,000,000
680,000,000
60,000,000 1,540,000,000
1,480,000,000
15,000,000
435,000,000
420,000,000
5,000,000
5,000,000
Total harga Jual tanpa By Product
2,815,000,000
Total Joint Cost
1,680,000,000