1.
Inventory Oct-31
Finish Goods $ 180,000.00
Work In Process $ 270,000.00
Materials $ 125,000.00
PC (Prime Cost) ?
A.
CC (Conversion Cost) ?
Rp400,000
Rp130,000
COGM $ 130,000.00
Beg Finish good $ 185,000.00
Rp315,000
End Finish Good $ 180,000.00
COGS Rp135,000
hal 119
LABA RUGI
Penjualan Rp189,000
dikurang COGS Rp135,000
Pengurang:
Beban Penjualan & Admin Rp9,450
5%
Laba Operasi Rp44,550
Oct-01
$ 185,000.00
$ 250,000.00
$ 140,000.00
$ 55,000.00
1/3 DL
$ 130,000.00
$ 130,000.00
$ 80,000.00
hal 162 L5-9 KJ bang
2. Debit Credit
a. Material Rp 68,500
Acc Payable Rp 68,500
b. WIP Rp 41,000
FOH Control Rp 9,250
Material Rp 50,250
c. Payroll Rp 18,300
Accrued Payroll Rp 18,300
WIP Rp 9,800
FOH Control Rp 8,500
Payroll Expense Rp 18,300
COGS Rp 11,530
Finished Goods Rp 11,530
hal 186
3.
Departemen Perakitan
Laporan Biaya Produksi
JURNAL
Persediaan Barang Jadi (Finished Goods) $ 113,600.00
Barang dalam Proses (WIP) - Departemen Perakitan $ 113,600.00
Jumlah
$ 1,800.00
$ 4,200.00
$ 6,000.00
$ 4,000.00
$ 2,000.00
$ 6,000.00
$ 12.50
$ 4.58
$ 3.77
$ 7.54
$ 28.40
$ 12.50 $ 25,000.00
$ 4.58 $ 6,870.00
$ 3.77 $ 3,770.00
$ 7.54 $ 7,540.00 $ 43,180.00
$ 156,780.00
hal 276 - 277
4.
Harga Pasar per Unit pada
Produk Unit Produksi Titik Pisah Batas Total Harga Pasar
A 30,000 $ 50.00 $ 1,500,000.00
B 20,000 $ 25.00 $ 500,000.00
C 40,000 $ 15.00 $ 600,000.00
Total $ 2,600,000.00
Total A
Unit - Penjualan 64,000 26,000
Persediaan akhir 26,000 4,000
B C
18,000 20,000
2,000 20,000
$ 450,000.00 $ 300,000.00
$ 76,923.08 $ 92,307.69
$ 7,692.31 $ 46,153.85
$ 69,230.77 $ 46,153.85
$ 380,769.23 $ 253,846.15
85% 85%