NIM: Rp19,803,241,009
2 BDP-BBB Rp5,475,000
Persediaan bahan baku Rp5,475,000
BOP Sesungguhnya Rp470,000
Persediaan Bahan Penolong Rp470,000
4 BDP-BOP Rp9,440,000
BOP Dibebankan Rp9,440,000
Perhitungan:
KU-01 160% x 900.000 Rp1,440,000
KSP-02 160% x 5.000.000 Rp8,000,000
b. Alokasi biaya
BBB 4/10 x 1000000 Rp 400,000
BTKL 4/10 x 1000000 Rp 400,000
BOP 2/10 x 1000000 Rp 200,000
Diberlakukan sebagai penambah BOP Sesungguhnya, sehingga jurnalnya:
BDP-BBB Rp 20,800,000
Persediaan Bahan Baku Rp 20,800,000
BDP-BTKL Rp 20,800,000
Beban gaji dan upah Rp 20,800,000
BDP-BOP Rp 10,400,000
BOP Dibebankan Rp 10,400,000
b. Alokasi biaya
BBB 4/10 x 1000000 Rp 400,000
BTKL 4/10 x 1000000 Rp 400,000
BOP 2/10 x 1000000 Rp 200,000
BDP-BBB Rp 20,800,000
Persediaan Bahan Baku Rp 20,800,000
BDP-BTKL Rp 20,800,000
Beban gaji dan upah Rp 20,800,000
BDP-BOP Rp 10,400,000
BOP Dibebankan Rp 10,400,000
c. BDP-BBB Rp 20,800,000
Persediaan Bahan Baku Rp 20,800,000
BDP-BTKL Rp 20,800,000
Beban gaji dan upah Rp 20,800,000
BDP-BOP Rp 10,400,000
BOP Dibebankan Rp 10,400,000