A.

Pemakaian Kos BB, TK dan BOP

Biaya Bahan Baku (Keterangan No.3)
Work In Process 20,000
Factory Overhead Control 5,000 3
Materials 25,000

Biaya Tenaga Kerja (Keterangan No.4)

Work In Process 35,000
Factory Overhead Control 5,000 3
Payroll 40,000

BOP Dibebankan (Keterangan No. 5)

Work In Process 28,000
3
Applied Factory Overhead 28,000

B. Job No.101 Kos BB, TKL, BOP (Keterangan No.6)

Work In Process 45,000
Materials 15,000
5
Payroll 16,000
Applied Factory Overhead 14,000

C. Produk Job No.101 yang telah selesai dikerjakan (Keterangan No.6)

Finished Goods 45,000
5
Work In Process 45,000

Penjualan Produk Job No.101 (Keterangan No.7)

COGS 45,000
5
Finished Goods 45,000

Accounts Receivable 60,000

Sales 60,000 5
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