Selesai 75,000
BDP 30 Juni 100% 60% 60% 15,000
Biaya dipertanggungjawabkan
Awal Januari
Bahan 8,700,000 240,000,000
Tenaga Kerja 15,000,000 202,500,000
Overhead 9,175,000 162,000,000
32,875,000 604,500,000
Pertanggungjawaban Kos
Dalam Proses awal 32,875,000
Penyelesaian:
Bahan 10,000 0% 3,000 -
Tenaga Kerja 10,000 70% 2,500 17,500,000
Overhead 10,000 70% 2,000 14,000,000
PT PSI
Laporan Kos Produksi-Dept 2
Bulan Januari 2017 (RATA-RATA)
Unit BB TK OP
BDP 1 Juni 100% 60% 60% 25,000
Masuk dari Dept 1 75,000
Selesai 90,000
BDP 30 Juni 100% 40% 40% 10,000
Biaya dipertanggungjawabkan
Awal Juni
Departemen 1 22,000,000 592,500,000
Bahan 6,000,000 45,000,000
Tenaga Kerja 5,000,000 53,280,000
Overhead 3,670,000 34,400,000
36,670,000 725,180,000
Pertanggungjawaban Kos
Produk selesai 90,000 - 25,000
90,000
Jumlah UE Kos/Unit
80,000 3,000
81,000 2,500
81,000 2,000
637,375,000 7,500
64,375,000
487,500,000
551,875,000
85,500,000
637,375,000
100,000
100,000
Jumlah UE Kos/Unit
614,500,000 100,000 6,145
51,000,000 100,000 510
58,280,000 94,000 620
38,070,000 94,000 405
761,850,000 7,680
691,200,000
691,200,000
70,650,000
761,850,000