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Soal Process Costing

Soal Process Costing

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Dipublikasikan oleh Willy Setiadi

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Published by: Willy Setiadi on May 26, 2013
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04/04/2014

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1. PT ABC menghasilkan camera digital.

Selama bulan Mei, berdasarkan informasi biaya-biaya dengan menggunakan metode FIFO adalah : Assembly Department: Work in Process, May 1 400 units (55% complete as to materials) 400 units (30% complete as to conversion) Units started and completed during May: 4000 units Work in Process, May 31: 600 units (40% complete as to materials) 600 units (25% complete as to conversion) Biaya-biaya persediaan total $18000. Biaya material (the materials cost) yang terjadi selama Mei sebesar $252,120, dan biaya-biaya konversi (conversion costs) total $340,870. Hitung dan persiapkan skedul kuantitas, ekuivalen unit (the equivalent units), biaya per ekuivalen unit (costs per equivalent unit), dan rekonsiliasi biaya dengan menggunakan metode “biaya proses” FIFO. Jika dilanjutkan pada finishing departement: Work in Process, June 1 100 units (60%;35%) Unit completed during June: 4500 units Work in Proces, June 30: 400 units (25%;40%) Biaya material selama bulan Juni sebesar $ 200,000 Biaya-biaya konversi total sebesar $ 350,000 Hitunglah dengan metode FIFO & AVERAGE: a. Skedul kuantitas & ekuivalen unit b. Biaya per ekuivalen unit c. Rekonsiliasi biaya

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