Berikut ini disajikan data biaya dan beban PT Seger Sumyah untuk tahun yang berakhir

pada tanggal 31 Desember 2018 (dalam $)

Raw materials, 1/1/18 $ 60,000 Insurance, factory $ 28,000

Raw materials, 12/31/18 40,000 Property taxes, factory building 12,000
Raw materials purchases 410,000 Sales (net) 3,000,000
Indirect materials 30,000 Delivery expenses 200,000
Work in process, 1/1/18 160,000 Sales commissions 300,000
Work in process, 12/31/18 100,000 Indirect labor 180,000
Finished goods, 1/1/18 220,000 Factory machinery rent 80,000
Finished goods, 12/31/18 240,000 Factory utilities 130,000
Direct labor 700,000 Depreciation, factory building 48,000
Factory manager’s salary 70,000 Administrative expenses 600,000

Catatan: Rekening Raw Material Inventory mengandung Direct Material dan Indirect
Material.

Diminta :
a. Buatlah Laporan Harga Pokok Produksi (COGM) PT Seger Sumyah untuk tahun 2018.
b. Buatlah Laporan Rugi Laba PT Seger Sumyah untuk tahun 2018.
 PT Seger Sumyah
Cost of Goods Manaufactured Schedule
For the Year Ended December 31, 2018

Work in process, 1/1 160000 1

Direct materials
Raw materials inventory, 1/1 60000 2
Raw materials purchases 410000 3
Total raw materials available for use 470000 4
Less : Raw materials inventory, 12/31 40000 5
Direct materials used 6 6
Direct labor 700000 7
Manufacturing overhead
Indirect labor 180000 8
Factory utilities 130000 9
Factory machinery rent 80000 10
Factory manager's salary 70000 11
Depreciation, factory building 48000 12
Indirect materials 30000 13
Insurance, factory 28000 14
Property taxes, factory building 12000 15
Total manufacturing overhead 578000 16
Total manufacturing costs 1278006 17
Total cost of work in process 1438006 18
Less : Work in process, 12/31 100000 19
Cost of good manufactured 1338006 20

PT Seger Sumyah
Income Statement
For the Year Ended December 31, 2018
Sales revenue
Cost of good sold 3000000 21
Finished goods inventory, January 1 220000 22
Cost of goods manufacture 1768000 23
Cost of goods available for sale 1988000 24
Less : Finished goods inventory, 31 December 240000 25
Cost of goods sold 1748000 26
Gross profit 1252000 27
Operating expenses
Adminstrative expenses 600000 28
Sales commisions 300000 29
Delivery expenses 200000 30
Total operating expenses 1100000 31
Net income 152000 32