PROCESS COSTING

Aplikasi Soal

PT ABC mengolah produk melalui 2 departement produksi, yaitu departement mixing dan finishing. Berikut data
selama bulan november 2014 :

MIXING FINISHING
WIP awal 100 unit 150 unit
Tingkat penyelesaian (90%,60%,70%) (80%,70%,40%)
Produk masuk dalam proses 5000 unit -
Produk selesai ditransfer ke departement Finishing 4840 unit -
Produk selesai ditransfer ke gudang - 4860 unit
WIP akhir 200 unit 100 unit
Tingkat penyelesaian (100%,80%,90%) (100%,60%,80%)
Produk hilang awal - 20 unit
Produk hilang akhir 40 unit -
Produk cacat - 5 unit
Produk rusak normal 20 unit -
Produk rusak abnormal - 10 unit

Harga pokok WIP awal

Harga pokok produk selesai dari departement mixing - Rp 32.600
DMC Rp 6000 Rp 7.500
DLC Rp 3000 Rp 7.300
OH Rp 3200 Rp 5.600

Biaya Produksi Periode ini

DMC Rp 300.000 Rp 245.000
DLC Rp 250.000 Rp 143.000
OH Rp 200.000 Rp 95.000

Biaya untuk produk cacat

DMC - Rp 20.000
DLC - Rp 15.000
OH - Rp 10.000

PEMBAHASAN

DEPT.MIXING.FIFO DEPT.FINISHING

Unit of Equivalent : Total cost setelah ada perbaikan produk cacat:

DMC : 4840 + (200 x 100%) - (100 x 90%) + 40 + 20 = 5010 DMC : 245.000 + 20.000 = 265.000

DLC : 4840 + (200 x 80%) - (100 x 60%) + 40 + 20 = 5000 DLC : 143.000 + 15.000 = 158.000

OH : 4840 + (200 x 90%) - (100 x 70%) + 40 + 20 = 5010 OH : 95.000 + 10.000 = 105.000

DEPT.FINISHING.FIFO

Unit of Equivalent :
PT ABC
WIP from mixing after loss : 4840 - 20 = 4820

DMC : 4860 + (100 x 100%) - (150 x 80%) + 10 = 4850

DLC : 4860 + (100 x 60%) - (150 x 70%) + 10 = 4825

OH : 4860 + (100 x 80%) - (150 x 40%) + 10 = 4890

 PT ABC
Cost of Production Report
Departement Mixing-FIFO
For the month ended 31 october, 2014

A. Production Data or Quantity Schedule

Beginning WIP (90%,60%,70%) 100 unit
Unit put ini process 5000 unit 5100 unit
Unit complete transfer to dept.finishing 4840 unit
Unit loss (ending) 40 unit
Unit spoiled (normal) 20 unit
Ending WIP (100%,80%,90%) 200 unit 5100 unit

B. Cost to be Applied
Total cost : Unit Equivalent = Cost/Unit
Cost of beg. WIP Rp 12.200 - -
Production cost for current period
DMC Rp 300.000 5010 59,8
DLC 250.000 5000 50
OH 200.000 5010 39,9
Cost to be Applied 762.200 149,8

C. Cost to Account For

1. Cost of unit transfer to finishing dept. (4840)
a. Cost of beginning WIP 12.200
b. Additional Cost :
DMC (100 x 10% x Rp 59,88) 598,8
DLC (100 x 40% x Rp 50 ) 2000
OH (100 x 30% x Rp 39,90) 1.197,6 3.796,4
c. Cost of unit transfer for current period
(4840-100) x Rp 149,8 710.052
Cost of unit transfer to finishing dept.before adj 726.048,4
Cost of unit loss (ending) 40 x 149,8 5992
Cost of spoiled (normal) 20 x 149,8 2996
Cost of unit transfer to finishing dept after adj 735.036,4
2. Cost of ending WIP
DMC (200 x 100% x 59,88) 11.976
DLC (200 x 80% x 50) 8000
OH (200 x 90% x 39,,92) 7.185,6 27.161,6
Total cost to account for Rp. 762.198
 PT ABC
Cost of Production Report
Departement Finishing-FIFO
For the month ended 31 october, 2014

A. Production Data or Quantity Schedule

Beginning WIP (80%,70%,40%) 150 unit
Unit received from mixing dept. 4840 unit 4990 unit
Unit complete transfer to warehouse 4860 unit
Not defective 4855 unit
Defective 5 unit
Unit loss (beginning) 20 unit
Unit spoiled (abnormal) 10 unit
Ending WIP (100%,60%,80%) 100 unit 4990 unit

B. Cost to be Applied
Total cost : Unit Equivalent = Cost/Unit
Cost of beg. WIP Rp 53.000 - -
Production cost for current period
WIP from mixing 735.036,4 4820 152,497
DMC Rp 265.000 4850 54,64
DLC 158.000 4825 32,74
OH 105.000 4890 21,47
Cost to be Applied 1.316.036,4 261,354

C. Cost to Account For

1. Cost of unit transfer to warehouse. (4860)
a. CosT of beginning WIP 53.000
b. Additional Cost :
DMC (150 x 20% x Rp 54,64) 1.639,17
DLC (150 x 30% x Rp 32,746) 1.473,57
OH (150 x 60% x Rp 21,472) 1.932,48 5.045,22
c. Cost of unit transfer for current period
(4860-150) x Rp 261,354 1.230.977,34
Cost of unit transfer to warehouse 1.298.022,56
2. Cost of spoiled product (abnormal) (10 x261,354) 2613,53
3. Cost of ending WIP
Cost from dept Mixing ( 100 x 152,497) 15.249,7
DMC (100 x 100% x 54,64) 5463,9
DLC (100 x 60% x 32,746) 1964,76
OH (100 x 80% x 21,472) 1717,76 24.396,12
Total cost to account for Rp. 1.316.032,22
 PT ABC
Cost of Production Report
Departement Mixing-weighted Average
For the month ended 31 october, 2014

A. Production Data or Quantity Schedule

Beginning WIP (90%,60%,70%) 100 unit
Unit put ini process 5000 unit 5100 unit
Unit complete transfer to dept.finishing 4840 unit
Unit loss (ending) 40 unit
Unit spoiled (normal) 20 unit
Ending WIP (100%,80%,90%) 200 unit 5100 unit

B. Cost to be Applied
Cost of beginning + cost for current period = total cost : UE = cost /unit
DMC 6000 300.000 306.000 5100 60
DLC 3000 250.000 253.000 5060 50
OH 3200 200.000 203.200 5080 40
Cost to be Applied 762.200 150

C. Cost to Account For

1. Cost of unit transfer to finishing dept. (4840 x 150) 726.000
Cost of unit loss (ending) 40 x 150 6.000
Cost of spoiled (normal) 20 x 150 3.000
Cost of unit transfer to finishing dept after adj 735.000
2. Cost of ending WIP
DMC (200 x 100% x 60) 12.000
DLC (200 x 80% x 50) 8.000
OH (200 x 90% x 40) 7.200 27.200
Total cost to account for Rp762.200

PT ABC
 Cost of Production Report
Departement Finishing-Weighted Average
For the month ended 31 october, 2014

A. Production Data or Quantity Schedule

Beginning WIP (80%,70%,40%) 150 unit
Unit received from mixing dept. 4840 unit 4990 unit
Unit complete transfer to warehouse 4860 unit
Not defective 4855 unit
Defective 5 unit
Unit loss (beginning) 20 unit
Unit spoiled (abnormal) 10 unit
Ending WIP (100%,60%,80%) 100 unit 4990 unit

B. Cost to be Applied
Cost of beginning + cost for current period = total cost : UE = cost /unit
WIP from mixing 32.600 735.000 767.600 4970 154,4
DMC 7500 265.000 272.500 4970 54,83
DLC 7300 158.000 165.300 4930 33,53
OH 5600 105.000 110.600 4950 22,34
Cost to be Applied 1.316.000 265,14

C. Cost to Account For

1. Cost of unit transfer to warehouse ( 4860 x 265,146 ) 1.288.611,67
2. Cost of spoiled (abnormal) 10 x 265,146 2.651,46
3. Cost of ending WIP
Cost from dept Mixing ( 100 x 154,446) 15.444,6
DMC (100 x 100% x 54,82) 5482,8
DLC (100 x 60% x 33,529) 2011,74
OH (100 x 80% x 22,343) 1787,44 24.726,58
Total cost to account for Rp. 1.315.989,711

DEPT MIXING WEIGHTED AVERAGE DEPT FINISHING WEIGHTED AVERAGE

Unit Equivalent Unit equivalent
DMC : 4840 + (200x100%) + 40 + 20 = 5100 WIP from mixing after loss : 4990 - 20 = 4970
DLC : 4840 + (200x80%) + 40 + 20 = 5060 DMC : 4860 + (100 x 100%) + 0 + 10 = 4970
OH : 4840 + (200x90%) + 40 + 20 = 5080 DLC : 4860 + (100 x 60%) + 0 + 10 = 4930

OH : 4860 + (100 x 80%) + 0 + 10 = 4950