JAWABAN REVIEW UAS AKUNTANSI BIA’ JAWABAN SOAL 1. CHAPTER DEPARTEMENTALIZATION » Direct method Departemen ae fori entre ose aa | cae | TOI sehsiun aioe | 0.000 [30.000] — 1.000 —[ 4.000 24.000 Alok anise] (60.000 TwHeDx | —Towttoax Ya? x 60.000 eordsrtan employe) 0000 0000-40-00] 13.3933 tis 108 36) 6.56667 Alot gang [aooon] canaoox | Tooormox | T2007 R00 ener ae sooo = 3 780| 20000-18780) 30.000 7500 ont (600+ 3.000 1.200) “Tari FOH sea wearaaT | torso] aaa oka Cost Driver ToooODLA | Save | TSOONDEA Predetermined FOW OSNDEIT 2A0DLIT b. Step method Departemen Pendukung_ Departemen Produksi aoa [Riedaag [Ca | Reseamran | Ear FOI sebelanalkax'] —ot000 [30000 [13000 ako 24000 ‘Aloka adminis | (60.000 Twtsox | lowisox | Soiaox (hordartan soo00= | ‘sooo | soo00= ai ‘soto. | ‘36000 | “12000 ss 182 10836) Aloka gudang Tevon | aovavox | SoooaRvOs | La0OA RTS (boresarkan square 36000 | 36000 [36.000 9.00 on ‘1500 | "2200 (600+ 3000 1200) Tan FOH seca aa300 | 00800] aR Aloka Cost Dever ToooBLA] Bao | TROUT Predetermined FOW dosnt [aan —[2.80um c. Aljabar method [Departemen Pendukung[Departenen Frodulst [Administast [Gudang _|Desain [Fencampuran [Penyelesalan noe 0% Jor sr brs [caraoaToo| ra rocT00) [aw soxTo0) oo tRoToo \Gadang Br 0% ore bo [r200 600 07000 05[ 3007000 x10 1300 600 TON) 100} A= $60,000 + 20% G G = $30,000 + 10% AAdministrasi = $60,000 + 20% ($30,000 + 10% A) = $60,000 + 6000 + 2% A 100%-2%A = $66,000 98% A = $66,000 A = $66,000 / 98% A = $67,346.94 Gudang = $30,000 + 10% ($67,346.94) = $30,000 + $6734.69 = $36,734.69 Departemen Pendukung Departemen Produksi ‘Adminisast | —Gudang | beam —] Fencampuran | Peayeisain a Tc a aman Seoal same) sana) Saorae]saenaT Gorse | SIGINT | SoTamaN | WoT NOAT verso | tats) |“ towiso) | © 3eri80) Gaimpaian] Saad Gaezaacy | — ser] — simsetag] —sraucoal Seas Baas] Sas | CAT 120016000) 300/600) | -3000/5000)- | “1200000) Fora 7 W]a8aonae | — st0a77=23) suaates [Con arver TamanDEAT} —coaDONTT | SOO DLT Pradeterined SD Fott rateJAWABAN SOA 2. CHAPTER JOIN PRODUCT 1) Average Unit Net Production Cost = Joint Cost-By Product = Rp 180,000,000 — (10,000 x 8,000) = Rp 100,000,000 [Allocation of Joint “Abou Sosis ‘Nugget TOTAL |Cost Using Physical [Measure Method [Physical Measure of [20,000 30,000 30,000 [80.000 [Total Production [Weighted [(20.000780,000) |(30,000780,000) —[(30,000180,000) [I Jos los7s: Jo.375 Toint Cost Alioeated (0.25 « fos7sx [0375 x 100,000,000 100,000,000) 100,000,000) 100,000,000) 125,000,000 37,500,000 37,500,000 Toint Cost per Prodluct [(25,000,0007 __[(37,500,000) [37,500,0007 }20,000) 30,000) 130,000) lRp 1.250 Rp 1,250 Rp 1,250 [Income Statement Using Physical-Measure Method for September 2014 [Revenue [10.000 x 10,000) [116,000 x 16,000) [(18,000x 18,000) 580,000,000 100,000,000 [256,000,000 [324,000,000 [Cost of Goods Sold (oint Cost) [Production Cost [25,000,000 37,500,000 57,500,000 100,000,000 [Deduct Ending, [7,250 x 10,000) (1,250 14,000) [1,250 x 12,000) 100,000 Inventory 12,500,000 15,000,000 [Cost of Goods 12,500,000 00,000 [Gross Margin [c100,000,000- (256,000,000. |(328,000,000- 12,500,000) |20,000,000) 122,500,000) lx7.300,000 [301,500,000 [Gross Margin [(87.500,0007 _[(236,000,0007256,00/(301 500.0007 [25.00.0007 [Percentage 100,000,000) —_Jo,000) 1324,000,000) [580,000.000), ls7.5% [22.19% 3.060% [o1.91%[Final sales lproduksi x sales at spit- lo point) [20.000 10.000) 2) Joint Product Salable {value of total 200,000,000 production at Market Value [20.000 x 16,000) [480,000,000 at Split-Off Point (Gross 1 1(30,000 x 18,000) | ,220,000,000} production at a int Total) [Weighted [(200,000,00011,220,000] Final sates ,000) value of total f0.16 [480,000 00071 220,000] 40,000,00011,220,0 000) weighted x jit cost) froint cost (0.16 x 100,000,000) latlocated —_|16,000,000 [c04 x 100,000,000) }40,000,000 [0.44 x 100,000,000) ]100,000,000 {4,000,000 Jproduction |p lcost per unit oint cost allocated uni roduksi) fine [c16,000,000720,000) 800, [40.000,000750,0007 JRp 1,333 [-#4.000,000730,0007 Rp 1.467 [Revenue (unit sales x sales at [split-off point) [10,000 10,000), 100,000,000 [18,000 18,000) [680,000,000 1324,000,000 [cost of Good [Sota (Joint Cost) Production cost [0-16 x 100,000,000) [0.4 x 100,000,000) [0-44 x 100,000,000)]700,000,000 | weighted x joint|16,000,000 {40,000,000 144,000,000 lcost) [Deduct ending [(800x 10,000) [1.333 14,000) _[(1467x 12,000) _ 44,266,000 inventory 8,000,000, 18,662,000 17,604,000 lending inventory x joint lcost per unit [Cost of Good [(16,000,000- (20,000,000- [.000,000- [55,734,000 [Sota (Joint Cost) |8,000,000) 18,662,000) 17,604,000) |(Production eost-[8,000,000, 121,338,000, 2,396,000 [Deduct Ending Inventory) [Gross margin [(100,000,000- __|(256,000,000-__]324,000,000- [o24.266,000 |(Revenue- 8,000,000) 121,338,000) }26,396,000) \cocs) 192,000,000 [234,662,000 297,604,000 [Gross [2,000,00071 00,000 (234,662, 000/256,00| (207 ,604,0007324,00 | (624,266, 0007680,00 |Margin(Gross 000) o.000» 0.000) |marginRevenue)]92% 2% [v23) Joint Product Not Salable at Split-Off Point (Net Realizable Value) Net Production Cost = Joint Cost — By Product = Rp 180,000,000 — {(10,000 x $ 10,000) — $ 20,000,000} = Rp 100,000,000 ‘Allocation of JC “Abon Sosis Nugget Total using NRV method [Sales Value TP [($12,000x 20.000) [20.000 x 30.000) |($22,000 x 30.000) during Aceountin period * | s2x0,a00.000 | 600,000,000 | 660,000,000 _|s 1.senc0nc00 iDeduct Separable Rp 30,000,000 Rp 40,000,000, Rp 50,000,000 ]8 120,000,000 INRV atspii-of |8210,000,000 |S 560,000,000 [8 610,000.000 [5 1.380,000,000 Weighted Jeroei sso [Soowa sa; [(e1OUT 380) I lo.is2 jn.406 Joa Hoint cost allocated [(0.152x 100) [(O406x1000)—— |(0.442x 100) Js 100,000,000 Js 15,200,000 _|s40,600,000__ Js. 44,200,000, JS 15,200,000 ](S 40,000,008 [(S 44,200,000 + per product 130,000,000 _|40,000,00030,000 }50,000,00030,000 }20,000 Is 2,086.67 Js 3,140 [s 2,260 [income Statement using NRW method for Dee 2015 [Revenue Jés12,000x 10,000) [$20,000 x 16,000) [($22,000 x 18,000) [s 120,000,000 _|s 320,000,000 __}s39,000,000 [s 836,000,000 [Cost of Goods Sold Toint Cost [0.152 x 109; [OA0sx100} —_]10.442«1003e) [5 100,000,000 Js 15,200,000 _|s 40,600,000 _{s.44.200,000 Beparable Cost___[Rp 30,000,000 [Rp 40,000,000 [Rp 50,000,000 [5 120,000,000 Production Cost [845,200,000 [$80,600,000 __[ 94,200,000 [s 220,000,000 [is2,260 x 10,000) |(S2,686.67 x ($3,140 x 12,000) 132,600,000 fi4,000) s 37,680,000 ls 97,993,381 [s 37,613,380 [522,600,000 |s42,9%6,620 _|¥'56,520,000 fs 122,106,619 [eS 120,000,000 - $ [S 320,000,000 -§ [(S 396,000,000-8 _ |(S 836,000,000 J22,600,000) __|42.986.620) [$97,400,000 | Sa77013,380 56,520,000) ls 122,106,619) 3339,480,000 37138958) [Gross Margin BLT % 86.56% 85.727 % 5.398 9 Perentage [Gross margin IRevenue) x 100%JAWABAN SOAL 3A. CHAPTER ABC DAN TRADITIONAL COSTING + TRADITIONAL COSTING FOH RATE = $17,000 250 iG Total [Direct Material Cost $24,000] $ $8,750 |'ss0 X S00] ; (65 X 150] ; [40-X 600) Direct Labor Cost $6,000] $ 18,750 [$15 x 500] ; 135 x 150) 5 [10x 600) FOW Applied 3,408 isos x 95] ; 168 x 105] ; (68 x 50) yo] S__ 17,000 Total Production 333,400] $94,500] [Unit Produced 600 [Unit Cost per Product S 35.67] + ape COSTING Activity Rate Machine Setup Rate 52.500 $9333 oriss) Warchousing Rate = 88000 0 = $174 (10050425) = $10,000 = $40.00 (954105450) =__31500 = $100 or s075) = a oar Direct Material Cost = 25,000 S_28000 [Sse 750) [S50.X Son] ; (65 X 180) ; [40.X 6a0] Direct Labor Cost = 7500 S 6000 [8 1a750 [S15 x 500] : [35 x 150] : [10 x 600) FOH Applied Machine Setup 3 saaa3] Stasooo | s 46 5 2.50000) [883.33 x 10] ; [$83.33 x 15]; [$83.33 x 5] Warehousing Siaiaao] s ssria |S aaa? [Ss 300000 [S17.14 x 100) ; [$17.14 x 50); [517.15 x5] Energy t Run Machine Sano oo] Sazon00 | 3200000 | s10,00000 'S4 x 95] ; [84 x 105] ; [84 x 50] Shipping, 5 500.00] § 75000 | S 250,00 | 8 150000 [S1 x 500) ; [$1 x 750] : [$1 x 250] Total Production Cost 3 _s9aae] s 22087 |S 33.098 [|S 94500 Unit Produced 500) ‘60 Unit Cost per Product Ss 7a70o] S 147.05] 8 55.16]JAWABAN SOAL 3B. CHAPTER ABC DAN TRADITIONAL COSTING Jenner Ine. + TRADITIONAL COSTING FOH rate = 750 (100+200) + 1,300 (50+100) + 324 (2504150) + LO (18,000+4,000) (2 x 18,000) + (4 x 4,000) 0 = 769,600 52,000 =$ 14,8/DLH [DM 270,000 15 100,000 Be amr fee [DL 732,000 [256,000 000) (4x $16x 4,000) |FOH 1532.80, ‘cer [Total cose fS1234,800) fun poank|-r.000_—-.000___] coszunt + ABC COSTING [catok fOTAL DM [s 100,000, is 370,000 [( $15 x 18,000) [($25x 4,000) [DL [s-432,00 ls 256,000 [5 688,000 [2 x $12 x 18,000)[(4 x $16 x 4.000) FOH: [Setup Is 75,000 [s 150,000 [5 225,000 [($750x 100) [( $750, x 200) Design fs 65.000 s 130,000, is 193,000 [(51.3000% 50) [($1,300x 100) Inspecting |S $1,000 Is 48.600, is 129,600 [(S324x 250) [(S324x 150) [Quality Control) 180.000, s 40.000, fs 220,000 [(S10x 18,000) [(S10x 4,000) [Total Cost |s 1,103,000 [s724,600 fs 1,827,600] [Unit Product [18.000 [3,000 (Cost/tinit fs 61.28/DLH [S 181,15/DLHA). AVERAGE Flow of Production Step Step I Physical Units Equivalent Units [Work in process, beginning 4.000 [Started during current period Total to account for 71.000 junits completed and transferred out during lcurrent pettod Normal Spoilave 10,000 5 10,000 (1,000 » 100%: 1,000 100%} [Abnormal spoilage (1,500 » 100%; 1,500 1009 Work in process, ending [2.500% 100%; 2,500 = 75%) 2.50 00. [Cost added in current period 207.500__|s 99,500] 108.000 3 5 {Total cost to account for 242.500 Pn [Cost per equivalent unit 8.8217 iStep V [Costs before adding normal spoilage $.165.217 80,000] 35.217 Normal spoilage (1,000 units) s_ 1652 _|s 80.000) 85.317. Total costs of good units completed and 3 ransferred out 181.739 5 $ [Abnormal spoilage (1,500 units) za7ea__|s 12,000] 12.783, 5 5 [Work in process, ending (2,500 units) ss978__|s 20000) 15.978 $ ¥ Total costs aecounted for 242.800 _|s 120,000] 122.500B). FIFO PI, SONIC MASTER COST Of PRODUCTION REPORT For the Year Ended Dec 31, 2014 ‘Flow of Production Step 1 Physical Units Direct Material [Conversion Cost [Work in process. beginning 4000 [Started during current period 11,000 [Total to account for 15.000 funits completed and transfered out during [curment period [From beginning WIP 4000 [4,000 % (100% —100%); 4,000 = (100% — 2,000 ls0%) [Started and completed 6000 [6.000 » 100% 6,000 » 100% 6.000 6.000 [Normal Spoitage 1.000 [C000 = 00%: 1,000 100%) 000 1.000 [Abnormal spoilage 1500 (500 100%; 1,500 =100%) 1.500 1500 [Work in process, ending 2.500 [2.500% 100%; 2,500» 715%) 2500 TARTS [Total Accounted for 15.000 [Work done to date 11.000 12.375 [Step tin [Work in process, beginning $ s 20.500) § 35.000 14.500 [Cost added in current period 5 is 99.500) S 207.500 108,000 Total cost to account for ¥ iF 120.000] —& 242.5000 122.500 [Step iv, [Costs incurred to date is 99.500) § 108.000 [Divide by equivalent units of work done to 11.000 12378 laate [Cost per equivalent unit 5 3 9,048 727Good units completed and transferred out (10,000 units) [Work in process, beginning (4,000 units) [S__35.000,000|$ _20.500,000|8 14,500,000} [Costs added to beg. work in process in curent|S17.454,545] § ls 17484545] period : [Total from beginning inventory before |S S2.454,545 normal spoilage [Started and completed before normal spoilage|S 106,636,364|$ _ 54.272,72 52,363,636) (6,000 units) [Normal spoilage (1,000 units) S$ 17.792,727 9045,455|8 8.727.273] Total costs of good units completed and — [8 _176.863,636 transferred out |Abnormal spoilage (1,500 units) S26.659,091[$ 13.568,182|§ _ 13.090,909] [Work in process, ending (2,500 units) S$ 38.977,.273[§ 22.613.636|5 _ 16.363,636] [Total costs accounted for $ 242.500,000/$ 120.000,000]S 122,500,000