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Job Cost Sheet

Job Number #1 Date Initiated


Item Date completed

Direct Matarials Direct Labor Manufacturing Overhead


Amount Hours Rate Amount Hours
$ 6,700 6 25 150 6

Cost Summary
Direct Materials $ 6,700.00
Direct Labor $ 150.00
Manufacturing Overhead $ 2,700.00
Total Product Cost $ 9,550.00
Unit Product Cost $ 9,550.00
Manufacturing Overhead
Rate Amount
$450.00 $2,700.00
Job Cost Sheet
Job Number #2 Date Initiated
Item Date completed

Direct Matarials Direct Labor Manufacturing Overhe


Amount Hours Rate Amount Hours
$ 7,170 3 25 75 3

Cost Summary
Direct Materials $ 7,170.00
Direct Labor $ 75.00
Manufacturing Overhead $ 1,350.00
Total Product Cost $ 8,595.00
Unit Product Cost $ 8,595.00
Manufacturing Overhead
Rate Amount
$450.00 $1,350.00
General Journal
Date Description Debit Credit
1-Dec Raw Materials ###
Accounts Payable ###

5-Dec Work In Process $ 6,700


Raw Materials $ 6,700
(2700 x 1) + (1000 x 4)

10-Dec Work In Process (3 x 2 x 25) $ 150


Manufacturing Overhead $ 4,000
Salaries and Wages Expense $ 2,000
Salaries and Wages Payable $ 6,150

15-Dec Work In Process $ 7,170


Raw Materials $ 7,170
(2700 x 1) + (1000x x4) + 470

16-Dec Manufacturing Overhead $ 1,300


Accounts Payable $ 1,300

17-Dec Advertising expenses $ 1,600


Accounts Payable $ 1,600

20-Dec Manufacturing overhead $ 150


Depreciation expense $ 600
Accumulated depreciation $ 750

22-Dec Work in process $ 2,700


Manufacturing overhead $ 2,700
(3*2*$450)

26-Dec Finished Goods $ 9,550


Work in process $ 9,550

28-Dec Accounts Receivables ###


Sales ###

Cost of goods sold $ 9,550


Finished Goods $ 9,550

31-Dec Work in process $ 75


Salaries and Wages Payable $ 75
(3 x 25)
31-Dec Work In Process $ 1,350
Manufacturing Overhead $ 1,350
(3 x 5400/12)

31-Dec Cost of Goods Sold $ 1,400


Manufacturing overhead $ 1,400
(4000 + 1300 + 150) - {450 x (6+3)}
Account Receivables Accounts Payable
28-Dec $ 32,000 $ 27,000
$ 1,300
$ 1,600

$ 29,900
$ 32,000

Raw Materials Salaries and Wages Payable


1-Dec $ 27,000 $ 6,700 5-Dec $ 6,150
$ 7,170 15-Dec $ 75

$ 6,225
$ 13,130

Work In Process
5-Dec $ 6,700 $ 9,550 26-Dec Salaries and Wages Expense
10-Dec $ 150 10-Dec $ 2,000
15-Dec $ 7,170
22-Dec $ 2,700
31-Dec $ 75
31-Dec $ 1,350

$ 8,595 $ 2,000

Finished Goods
26-Dec $ 9,550 $ 9,550 28-Dec Advertising Expense
17-Dec $ 1,600

$ - $ -
$ 1,600
Depreciation Expense
Manufacturing Overhead 20-Dec $ 600
10-Dec $ 4,000 $ 2,700 22-Dec
16-Dec $ 1,300 $ 1,350 31-Dec
20-Dec $ 150 $ 1,400 31-Dec

$ - $ 600
Accumulated Depreciation
$ 750 20-Dec

$ 750
yable Sales Revenue
1-Dec $ 32,000 28-Dec
16-Dec
17-Dec

$ 32,000
ges Payable
10-Dec
31-Dec Cost of Goods Sold
28-Dec $ 9,550
31-Dec $ 1,400

$ 10,950

s and Wages Expense

vertising Expense

preciation Expense
Thunderduck Custom Tables, Inc.
Schedule of cost of goods manufactured
For the month Ended December 31, 20XX
Direct Material $13,870.00
Direct Labor $225.00
Manufacturing Overhead $4,050.00
$18,145.00
Less: Closing work in Progress $8,595.00

Cost of Goods Manufactured $9,550.00


Thunderduck Custom Tables, Inc. Thunderduck Custom Tabl
Cost of goods sold Income Statement
For the month Ended December 31, 20XX For the month Ended Decemb
Beginning Finished Goods $0.00 Revenue
Add: Cost of Goods Manufactured $9,550.00 Sales Revenue
Goods Available for Sale $9,550.00 Less: Cost of Goods Sold
Less: Closing Finished Goods $0.00 Gross Profit
Unadjusted Cost of Goods Sold $9,550.00 Operating Expenses
Add: Underabsorved Manufacturing overheads $1,400.00 Advertising Expenses
Salaries and Wages Expenses
Cost of Goods Sold $10,950.00 Depreciation Expenses
Total Expenses
Net Income
hunderduck Custom Tables, Inc.
Income Statement
e month Ended December 31, 20XX

$32,000.00
$10,950.00
$21,050.00

$1,600.00
$2,000.00
$600.00
$4,200.00
$16,850.00
What is the predetermined manufacturing overhead rate? 450
5400/12

Ending Balance of Raw Material $13,130.00


Ending Work in Progress $8,595.00
Ending Finished Goods $0.00
Actual Manufacturing Overhead cost $5,450.00
Total applied Manufacturing Overhead $3,600.00
Unadjusted Cost of goods Sold $9,550.00
Manufacturing overhead for the month of December was Underapplied
Amount of Manufacturing Overhead was Underapplied by $1,400.00
Adjusted cost of goods sold $10,950.00
Gross Margin(21,250/32,000) 66%
Prime Cost for Job # 1 $6,850.00
Total Conversion cost for Job # 1 $9,550.00
The Period Cost incurred for the month of December $2,600.00

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