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Akuntansi Biaya
Cost Terms and Purposes
The following items (in millions) pertain to Chen Corporation:
Balance as of January 1, 2009 Balance as of December 31, 2009
Direct materials $30 $5
Work in Process $10 $2
Finished goods $40 $12
Accounts receivable $50 $30
Accounts payable $40 $20

For Year 2009

Plant utilities $5
Indirect manufacturing labor $20
Depreciation – plant and equipment $9
Revenues $350
Miscellaneous manufacturing overhead $10
Marketing, distribution, and customer service cost $90
Direct materials purchased $80
Direct manufacturing labor $40
Plant supplies used $6
Property taxes on plant $1
Chen’s manufcaturing costing systems uses three-part classification of direct materials, direct
manufactruing labor, and manufacturing overhead costs.
Required:
1. Calculate the total prime costs and total conversion costs
2. Compute the total inventoriable costs and total period costs
3. Prepare a schedule of cost of goods manufactured for 2009
4. Prepare an income statement for 2009
Determining How The Costs Behave
Cemerlang Company produces inventory in a highly automated assembly plant in Kutek,
Depok. The Automated system is in its first year of operation and management is still unsure of the
best way to estimate the overhead costs of operation for budgetary purposes. For the first six
months of operations, the following data were collected.

Month Machine-Hours Kilowatt Hours Total Overhead Costs

January 3.800 4.520.000 $138.000
February 3.650 4.340.000 $136.800
March 3.900 4.500.000 $139.200
April 3.300 4.290.000 $136.800
May 3.250 4.200.000 $126.000
June 3.100 4.120.000 $120.000
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Questions!

1. Use the High-Low Method to determine the estimating cost function with machine hours at
cost driver
2. Use the High-Low Method to determine the estimating cost functions with Kilowatt-Hours as
cost driver
3. For July, the company ran the machines for 3.000 hours and used 4.000.000 kilowatt hours
of power. The overhead costs totaled $114,000. Which cost driver was the best predictor for
July?

Job Costing
Cake Company uses job order, cost accumulation and applied overhead based on direct labor cost.
Any under- or over-applied is adjusted directly to COGS at the end of each month. On june 1, job
cost sheet indicated the following:

Job 01 Job 02 Job 03 Job 04

Direct Material $3,590 $2,000 $1,480 $2,000
Direct Labor 2,700 1,500 1,000 1,200
Applied OH 2,160 1,200 800 960
Total Cost $8,450 $4,700 $3,280 $4,160
Job Status Finished In process In process In process

On June 30, Finished Goods contained only Jobs 04 and 07, which had the following total cost:
Job 04 Job 07
Direct Material $2,970 $2,450
Direct Labor 2,200 1,900
Applied OH 1,760 1,520
Total Cost $6,930 $5,870

Besides working on Jobs 04 and 07 in June, the company continued work on Jobs 02 and 03, and started
work on Jobs 05 and 06. A summary of direct materials used and direct labor hours worked in Job 02, 03,
05, and 06 during June showed the following:
JobJob
02 03 Job 03 Job05 Job 06 Job 05 Job 06
Direct Material $1,250
$1,250 $555 $2,500 $1,980
$555 $2,500 $1,980
100 75 105 50
Direct Labor Hours 100 75 105 50

Other information:
1. On June 30, the only jobs still in process were 03 and 06
2. All workers are paid $20 per hour. Wage rates have been stable throughout the year.
3. The company maintains only one raw materials account (Material Control) from which it issues both
direct and indirect materials. The balance in this account was $2,700 on June 1.
4. All sales are billed on account at 150% of total cost.
5. Other items in June:
Depreciation – Factory Equipment $ 1,375
Raw Materials Purchased 11,550
Indirect Labor 2,500
Factory Rent and Utilities 2,700
Indirect Materials Used 2,790
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Required:
1. Compute Applied FOH Rate
2. Determine the June 30 balances for materials Control and for WIP
3. Calculate Cost of Goods Manufactured in June
4. Calculate the over-/under-applied OH in June
5. Calculate gross profit for June

Answer:
Cost term and purposes

1) Total Prime Costs

= DM used +DL used

= (Beginning DM + Purchase DM – Ending DM) + DL used

= (30+80-5) + 40

= 145

Total Conversion Cost

= DL used + MOH
= 40 + (5+20+9+10+6+1)
= 91

2) Total Inventoriable Cost

=145+51

=196

Total Period Cost

=90

3)
Chen Corporation

Schedule of Cost of Goods Manufactured

For the year ended December 31, 2009

Direct Materials

Direct Materials, 1 Jan 2009 30

Purchase of DM 80
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Cost of DM available for use 110

Direct Materials, 31 Dec 2009 (5)

DM used 105

DL used 40

MOH

Plant utilities 5

Indirect manufacturing labor 20

Depreciation – plant and equipment 9

Miscellaneous manufacturing overhead 10

Plant supplies used 6

Property taxes on plant 1

Total MOH 51

Total Manufacturing costs 196

Beginning WIP 10

206

Ending WIP (2)

COGM 204

4)

Chen Corporation

Income Statement

For the year ended December 31, 2009

Revenue 350

COGS

Beginning FG, 1 Jan 2009 40

COGM 204

COGAS 244

Ending FG, 31 Dec 2009 (12)

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COGS (232)

Gross Margin 118

Operating cost :

Marketing, distribution, and customer service cost 90

Net Income 218

Determining How the costs behave

a)
x y
Highest 3.900 139.200
Lowest 3.100 120.000
800 19.200

( )

b)
x Y
Highest 4.520.000 138.000
Lowest 4.120.000 120.000
400.000 18.000

( )

c) a) -> ( )
b) -> ( )
The best predictor is b)

Job Costing

Masih dalam proses : job 3 dan job 6

Sudah selesai namun belum dijual : job 4 dan job 7

Sudah selesai dan dijual : job 1, 2, dan 5

1)
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2) RM used

Beg RM = 2.700

Purchase RM = 11.550

AFS = 14.250

RM used = 1.250+555+2.500+1.980+2.450+(2.970-2.000)

= 9.705

RM balance, June 30 = 14.250 – 9.705

= 4.545

WIP job 3 = 3.280 + (555 x (75 x 20)) + (0,8 x (75x20))

= 6.535

WIP job 6 = 1.980 + (50 x 20) + (0,8 x (50 x 20))

= 3.780

WIP balance June 30 = 6.535 + 3.780

= 10.315

3) COGM  barang yang sudah jadi di periode ini : job 2, 4, 5, 7

Job 2
COGM = TC + DM + DL + MOH
= 4700 + 1250 + (100 x 20) + 0,8(100 x 20)
= 9550
Job 4
COGM = 6930
Job 5
COGM = 2500 + (105 x 20) + 0,8(105 x 20)
= 6280
Job 7
COGM = 5870
COGM June = 9550 + 6930 + 6280 + 5870
= 28630
4) Actual = 2500 + 2700 + 2790 + 1375
= 9365
Allocated
= job 2 + job 3 + Job 5 + job 6 + Job 4 +job 7
= (0,8 x 100 x 20) + (0,8 x 75 x 20) + (0,8 x 105 x 20) + (0,8 x 50 x 20) + (1760 - 960) + 1520
= 7600
Underapplied = 9365 – 7600
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= 1765
5) Job 1, job 2, job 5
Job 1 = 8450
Job 2 = 4700 + 1250(100 x 20) + 0,8(100 x 20) = 9550
Job 5 = 2500 + (105 x 20) + 0,8(100 x 20) = 6280
COGS = 24280
Sales = 150% x 24280 = 36420
Profit Margin = Sales – COGS
= 36420 – 24280
= 12140