Departemen !

Perhitungan HP Produksi (Proses)

Metode FIFO
per ......
A Data Produksi
BDP awal 4,000
Produk mulai diproses 40,000
44,000
Produk sel ditransfer ke Dept 2 35,000
BDP akhir 9,000 44,000
B Perhiungan Biaya Per Unit
HP peoduksi BDP awal 4,920,000

BI Prod Bl Ybs UE BI/Unit

BBB 20,200,000 40,000 505
BTK 29,775,000 39,700 750
BOP 37,315,000 39,700 940
87,290,000 2,195
Jumlah 92,210,000
C Perhitungan HP produksi:
Produk Jadi ditransfer ke dept 2 31,000 2,195 68,042,657
BDP awal:
HP prod dr periode sebelumnya 4,920,000
Penyelesaiannya:
BTK 4,000 0.6 750 1,800,000
BOP 4,000 0.6 940 2,255,819
HP Prod ditransfer ke dept 2 77,018,476
PDP akhir:
BBB 9,000 1.0 505 4,545,000
BTK 9,000 0.7 750 4,725,000
BOP 9,000 0.7 940 5,921,524
HP Prod BDP akhir 15,191,524
92,210,000
Departemen !
Perhitungan HP Produksi (Proses)
Metode Rata-rata
per ......
A Data Produksi
BDP awal 4,000
Produk mulai diproses 40,000
44,000
Produk sel ditransfer ke Dept 2 35,000
BDP akhir 9,000 44,000
B Perhiungan Biaya Per Unit
HP BDP awal BI Prod Bl Ybs Jumlah UE
BBB 1,800,000 20,200,000 22,000,000 44,000
BTK 1,200,000 29,775,000 30,975,000 41,300
BOP 1,920,000 37,315,000 39,235,000 41,300
4,920,000 87,290,000 92,210,000

C Perhitungan HP produksi:
Produk Jadi ditransfer ke dept 2 35,000 2,200 77,000,000
PDP akhir:
BBB 9,000 1.0 500 4,500,000
BTK 9,000 0.7 750 4,725,000
BOP 9,000 0.7 950 5,985,000
HP Prod BDP akhir 15,210,000
BI/Unit
500
750
950
2,200

92,210,000