Book 1
Book 1
DEPARMENT PEMOTONGAN
BAHAN BAKU = 10.000 UNIT + (2.500 X 100%) = 12.500 UNIT
BIAYA KONVERSI = 10.000 UNIT + (2.500 UNIT X 60%) = 11.500 UNIT
DEPARTEMEN PENGOLAHAN
BIAYA KONVERSI = 9.000 UNIT + (1.500 UNIT X 60%) = 9.900 UNIT
1. SKEDUL KUANTITAS
PRODUK MASUK PROSES 12,000 UNIT
3. PERTANGGUNGJAWABAN BIAYA
(600) UNIT
BAHAN BAKU 910,000 9,400 UNIT
TENAGA KERJA 2,150,000 9,900 UNIT
BOP 1,550,000 9,900 UNIT
TOTAL 4,610,000
3. PERTANGGUNGJAWABAN BIAYA
DEPARMENT PEMOTONGAN
BAHAN BAKU = 10.000 UNIT + (2.500 X 100%) - (12.000 UNIT X 100%) = 500 UNIT
BIAYA KONVERSI = 10.000 UNIT + (2.500 UNIT X 60%) - (12.000 UNIT X 60%) = 4.300 UNIT
DEPARTEMEN PENGOLAHAN
BIAYA KONVERSI = 9.000 UNIT + (1.500 UNIT X 60%) - (10.000 UNIT X 60%) = 3.900 UNIT
3. PERTANGGUNGJAWABAN BIAYA
1. SKEDUL KUANTITAS
PRODUK MASUK PROSES 10,000 UNIT
(600) UNIT
BAHAN BAKU 910,000 9,400 UNIT
TENAGA KERJA 2,150,000 3,900 UNIT
BOP 1,550,000 3,900 UNIT
TOTAL 4,610,000
3. PERTANGGUNGJAWABAN BIAYA
Rp 416.00
Rp 295.65
Rp 373.91
Rp 1,085.57
10,855,700
2,044,340
12,900,040
BIAYA/UNIT
Rp 91.00
Rp 5.81
Rp 96.81
Rp 217.17
Rp 156.57
Rp 470.55
4,234,950
336,366
4,571,316
BIAYA/UNIT
Rp 10,400.00
Rp 790.70
Rp 1,000.00
Rp 12,190.70
121,907,000
28,686,050
150,593,050
BIAYA/UNIT
Rp 91.00
Rp 5.81
Rp 96.81
Rp 551.28
Rp 397.44
Rp 1,045.53
9,409,770
853,848
10,263,618