JAWAB SOAL H.P.

PROSES LANJUTAN

PT AKBAR
LAPORAN HARGA POKOK PRODUKSI

DEPARTEMEN A - JUNI 2018

I DATA PRODUKSI

Persediaan BDP awal (100%BB, 50% BK) 12,000

Dimasukkan dalam proses 120,000
132,000

Selesai & ditransfer 117,000

Persediaan BDP akhir (100%BB, 2/3BK) 9,000
Hilang awal proses 6,000
132,000

II UNIT EKUIVALEN
AVERAGE
BB BK
Selesai & ditransfer 117,000 117,000 So awal BDP
BDP akhir 9,000 6,000 Selesai & ditransfer
BDP akhir
126,000 123,000

III PEMBEBANAN BIAYA

AVERAGE
TC UC
H.Pokok BDP awal : Rp Rp H.Pokok BDP awal :
- BB 600,000
- BTK 3,720,000
- BOP 3,600,000

Biaya yg ditambahkan Biaya yg ditambahkan

- BB 59,520,000 477.14 - BB
- BTK 72,540,000 620.00 - BTK
- BOP 67,740,000 580.00 - BOP
207,720,000 1,677.14

IV PERHITUNGAN BIAYA
AVERAGE

H.Pokok BDP awal

- BB = 0 + Rp 600,000
 - BTK = (6,000 x 620)+
- BOP = (6,000 x 578,9

H.Pokok produk selesai & ditransfer H.Pokok produk selesa

117,000 x Rp 1,677,14 196,225,714
Jumlah H.Pokok Seles

H.Pokok BDP akhir H.Pokok BDP akhir

- BB = 9,000 x 477,14 4,294,286 - BB = 9,000 x 522,11
- BTK = 6,000 x 620 3,720,000 - BTK = 6,000 x 620
- BOP = 6,000 x 580 3,480,000 - BOP = 6,000 x 578,9
11,494,286
Jumlah kumulatif biaya produksi departemen A 207,720,000 Jumlah kumulatif biaya

207,720,000
-

DEPARTEMEN B - JUNI 2018

I DATA PRODUKSI

Persediaan BDP awal (100%BB, 1/3 BK) 15,000

Terima dari Departemen A 117,000
Tambahan BB mengakibatkan tambahan unit 73,000
205,000
Selesai & ditransfer 180,000
Persediaan BDP akhir (100%BB, 50%BK) 20,000
Hilang awal proses 5,000
205,000

II UNIT EKUIVALEN
AVERAGE
BB BK
Selesai & ditransfer 180,000 180,000 So awal BDP
BDP akhir 20,000 10,000 Selesai & ditransfer
BDP akhir
200,000 190,000

III PEMBEBANAN BIAYA

AVERAGE
TC UC
H.Pokok BDP awal :
- H.Pokok dari Dept. A 18,760,000 H.Pokok BDP awal :
- BB 3,000,000
- BTK 450,000
 - BOP 550,000
22,760,000
Biaya yg ditambahkan Biaya yg ditambahkan
- H.Pokok dari Dept. A 196,225,714 1,074.93 - H.Pokok dari Dept. A
- BB 37,000,000 200.00 - BB
- BTK 18,550,000 100.00 - BTK
- BOP 18,450,000 100.00 - BOP
292,985,714 1,474.93

IV PERHITUNGAN BIAYA
AVERAGE

H.Pokok BDP awal

- H.Pokok dr Dep A
- BB = 0 + Rp 3.000.00
- BTK = (10,000 x 100
- BOP = (10,000 x 99,7

H.Pokok produk selesai & ditransfer H.Pokok produk selesa

180,000 x Rp 1,474.93 265,487,143
Jumlah H.Pokok Seles

H.Pokok BDP akhir H.Pokok BDP akhir

- H.Pokok dr Dep A = 20,000xRp 1,074.93 21,498,571 - H.Pokok dr Dep A =2
- BB = 20,000 x 200 4,000,000 - BB = 20,000 x 200
- BTK = 10,000 x 100 1,000,000 - BTK = 10,000 x 100,2
- BOP = 10,000 x 100 1,000,000 - BOP = 10,000 x 99,7
27,498,571
Jumlah kumulatif biaya produksi departemen A 292,985,714 Jumlah kumulatif biaya

292,985,714
-
 unit

unit

FIFO
BB BK
So awal BDP - 6,000
Selesai & ditransfer 105,000 105,000
BDP akhir 9,000 6,000
114,000 117,000

FIFO
TC UC
H.Pokok BDP awal :

7,920,000
Biaya yg ditambahkan
59,520,000 522.11
72,540,000 620.00
67,740,000 578.97
207,720,000 1,721.08

FIFO

H.Pokok BDP awal

- BB = 0 + Rp 600,000 600,000
- BTK = (6,000 x 620)+Rp 3,720,000 7,440,000
- BOP = (6,000 x 578,97)+Rp 3,600,000 7,073,846
15,113,846
H.Pokok produk selesai & ditransfer
105,000xRp 1,721,08 180,713,360
Jumlah H.Pokok Selesai & ditransfer yang tersedia 195,827,206

H.Pokok BDP akhir

- BB = 9,000 x 522,11 4,698,947
- BTK = 6,000 x 620 3,720,000
- BOP = 6,000 x 578,97 3,473,846
11,892,794
Jumlah kumulatif biaya produksi departemen A 207,720,000

207,720,000
-

unit

FIFO
BB BK
So awal BDP - 10,000
Selesai & ditransfer 165,000 165,000
BDP akhir 20,000 10,000
185,000 185,000

FIFO
TC UC

H.Pokok BDP awal :

 22,760,000
Biaya yg ditambahkan
- H.Pokok dari Dept. A 195,827,206 1,058.53
37,000,000 200.00
18,550,000 100.27
18,450,000 99.73
292,587,206 1,458.53

FIFO

H.Pokok BDP awal

- H.Pokok dr Dep A 18,760,000
- BB = 0 + Rp 3.000.000,- 3,000,000
- BTK = (10,000 x 100,27)+Rp 450.000,- 1,452,703
- BOP = (10,000 x 99,73)+Rp 550.000,- 1,547,297
24,760,000
H.Pokok produk selesai & ditransfer
165,000xRp 1,458.53 240,656,698
Jumlah H.Pokok Selesai & ditransfer yang tersedia 265,416,698

H.Pokok BDP akhir

- H.Pokok dr Dep A =20,000xRp 1,058.53 21,170,509
- BB = 20,000 x 200 4,000,000
- BTK = 10,000 x 100,27 1,002,703
- BOP = 10,000 x 99,73 997,297
27,170,509
Jumlah kumulatif biaya produksi departemen B 292,587,206

292,587,206
-