Soal 1 Biaya Utama 60,000,000 = Direct Material + Direct Labor

BOP Overapplied 5,709,000 = BOP Applied - BOP Controlled

BOP Controlled 35,970,000 = Indirect Material + Indirect Labor + BOP Lain2 terkait pabrik (termasuk Asura
BOP Applied 41,679,000 = BOP Overapplied + BOP Controlled
WIP (BDP) 101,679,000 = Direct Material + Direct Labor + BOP Applied
Sales 150,000,000 = HPP + Gross Profit
HPP (COGS) 125,000,000 = Sales / (100% HPP + %Gross Profit)
Gross Profit 25,000,000 = Sales - HPP

Direct Material (Bahan Baku) Indirect Material (Bahan Penolong)

Saldo Awal 10,000,000 Saldo Awal
Pembelian 18,000,000 Pembelian
Penggunaan 21,125,000 Penggunaan
Saldo Akhir 6,875,000 Saldo Akhir

Direct Labor (TK Langsung)

Penggunaan 38,875,000 Indirect Labor (TK Tdk.Langsung)
Asuransi Pabrik
Depresiasi Mesin Pabrik
BOP Lain-lain
Listrik, Telepon, Air (LTA)

a PT.MUMU
Laporan Harga Pokok Produksi & Penjualan
Untuk Periode Yang Berakhir Pada 31 Januari 2011

Sales
Sales Discount
Net Sales
Finished Goods - Saldo Awal
WIP (Barang Dalam Proses) - Saldo Awal
Direct Material
Direct Labor
BOP Applied
Purchase Discount
Manufacturing Cost
WIP (Barang Dalam Proses) - Saldo Akhir
Cost of Goods Manufactured (COGM)
Finished Goods - Saldo Akhir
Cost of Goods Sold (COGS/HPP)
Gross Profit
Biaya Period (Period Cost) :
 Biaya Penjualan & Pemasaran
Biaya Gaji
Biaya Komisi
Total Biaya Penjualan & Pemasaran
Biaya Umum & Administrasi
Depresiasi Mesin - Porsi Kantor
Biaya Gaji
Listrik, Telepon, Air (LTA) - Porsi Kantor
Total Biaya Umum & Administrasi
Total Biaya Period (Period Cost)
Net Income (Loss)

b Period Cost 23,280,000

 = BOP Anggaran - BOP Realisasi
+ BOP Lain2 terkait pabrik (termasuk Asuransi, Depresiasi, dll) = BOP Realisasi
= BOP Overapplied + BOP Realisasi = BOP Anggaran = BOP Dibebankan

= 100% HPP + %Gross Profit

ial (Bahan Penolong) Work in Process (Barang Dalam Proses)

- Saldo Awal 25,700,000
10,800,000 Penerimaan 101,679,000 Manufacturing Cost
10,800,000 Pengeluaran 115,000,000 Cost of Goods Manufactured (COGM)
- Saldo Akhir 12,379,000

Finished Goods (Barang Jadi)

12,670,000 Saldo Awal 30,000,000
4,000,000 Penerimaan 115,000,000 Cost of Goods Manufactured (COGM)
5,000,000 Pengeluaran 125,000,000 HPP (COGS)
2,000,000 Saldo Akhir 20,000,000
1,500,000

PT.MUMU
ga Pokok Produksi & Penjualan
ang Berakhir Pada 31 Januari 2011

150,000,000
4,500,000
145,500,000
30,000,000
25,700,000
21,125,000
38,875,000
41,679,000
- 360,000
101,319,000
12,379,000
114,640,000
20,000,000
124,640,000
20,860,000
8,750,000
5,505,000
14,255,000

1,500,000
6,500,000
1,025,000
9,025,000
23,280,000
- 2,420,000
factured (COGM)

factured (COGM)