Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal.

7-1

CHAPTER 7
THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES

The Cost of Quality

Meliputi cost untuk mendapatkan kualitas dan cost akibat kualitas tidak terpenuhi.

Types of Quality Costs

1. Prevention costs
 Cost untuk mencegah kegagalan produk.
 Cost untuk mendisain produk dan system produksi yang berkualitas tinggi.
2. Appraisal costs
 Cost untuk mendeteksi kegagalan produk
 Cost untuk inspeksi material, produksi (dalam proses dan produk jadi).
 Cost untuk mendapatkan informasi tingkat kepuasan pelanggan.
3. Failure costs
 Cost apabila terjadi kegagalan produk.
 Internal failure costs: biaya kegagalan produk selama dalam proses (spoilage,
rework dll).
 External failure costs: terjadi setelah produk dijual (garansi, complaint, penurunan
penjualan dll).

Total Quality Management

 Agar perusahaan bisa bertahan dalam persaingan bisnis  harus bisa menyediakan produk
yang berkualitas dengan harga yang ‘menarik’.
 Total Quality Management adalah peningkatan kualitas dengan cara meningkatkan kualitas
seluruh proses dan aktivitas.
 Karakteristik TQM:
1. Seluruh aktivitas bisnis bertujuan melayani pelanggan, baik internal maupun eksternal.
2. Top manajemen berperan aktif dalam peningkatan kualitas.
3. Seluruh pegawai terlibat secara aktif dalam peningkatan kualitas.
4. Memiliki system untuk mengidentifikasi masalah, membangun pemecahan masalah dan
bertujuan peningkatan kualitas.
5. Menganggap karyawan sebagai asset yang bernilai tinggi dan memberikan pelatihan
terus-menerus kepada karyawan.

Accounting for Production Losses in a Job Order Cost System

Accounting for Scrap
Scrap:
 sisa material
 material yang rusak dan tidak bisa dikembalikan ke vendor
 material yang rusak akibat kesalahan pekerja / mesin
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-2

A. Jika nilai scrap tidak material: pada waktu terjadi scrap tidak di catat, dan saat dijual dapat
dicatat sbb:

1. Penjualan scrap dicatat sebagai scrap sales

Cash (or Accounts Receivable) 500
Scrap Sales (or Other Income) 500

2. Penjualan scrap sebagai pengurang cost of goods sold

Cash (or Accounts Receivable) 500
Cost of Goods Sold 500

3. Penjualan scrap sebagai pengurang Factory overhead control

Cash (or Accounts Receivable) 500
Factory Overhead Control 500

4. Penjualan scrap dicatat sebagai pengurang material cost job ybs

Cash (or Accounts Receivable) 500
Work in Process 500

B. Jika nilai scrap material

1. Pada saat terjadi scrap

Scrap Inventory 5.000
Work in Process 5.000

2. Pada saat dijual

Cash (or Accounts Receivable) 5.000
Scrap Inventory 5.000

Accounting for Spoiled Goods/cacat

Spoiled goods (spoilage):
 Merupakan kerusakan pada produk yang sudah selesai seluruhnya atau selesai sebagian.
 Tidak bisa diperbaiki karena secara teknis tidak bisa atau tidak ekonomis.

Spoilage Caused by Customer

 Biaya spoilage dibebankan kepada pelanggan.
 COGS = Total Cost – harga jual Spoiled Goods Inventory
Ilustrasi:
Cost satu buah kursi:
Materials $20
Direct labor 5
Factory overhead 10
Total $35

Ada seorang pelanggan memesan 1.000 buah kursi (Job 876). Setelah selesai pembuatan 100
buah kursi pelanggan tersebut minta perubahan model. 100 kursi yang sudah selesai tidak
dapat diperbaiki, tetapi dapat dijual $10 per kursi. Harga jual kursi 150% dari COGS.
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-3

Total costs yang dibebankan pada job 876: 1.100 unit x $35 = $38.500

Jurnal untuk mencatat penyelesaian job 876:

Spoiled Goods Inventory (100 x $10) 1.000
Cost of Goods Sold ($38.500 – $1.000) 37.500
Work in Process 38.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:

Accouts Receivable (or cash) 56.250
Sales ($37.500 x 150%) 56.250

Jurnal untuk mencatat penjualan spoiled goods:

Cash (or Accouts Receivable) 1.000
Spoiled Goods Inventory 1.000

Spoilage Caused by Internal Failure

 Biaya spoilage dibebankan pada perusahaan (FOH control),
 COGS sebesar unit x unit cost.

Jika spoilage bisa dijual:

 Hasil penjualan debet ke Spoiled goods inventory,
 FOH Control bertambah sebesar biaya spoilage – Spoilage Goods Inventory.

Jurnal untuk mencatat penyelesaian job 876:

Spoiled Goods Inventory (100 x $10) 1.000
Factory Overhead Control (100 x $35) – (100 x $10) 2.500
Cost of Goods Sold (1.000 x $35) 35.000
Work in Process 38.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:

Accouts Receivable (or cash) 52.500
Sales ($35.000 x 150%) 52.500

Jurnal untuk mencatat penjualan spoiled goods: idem

Accounting for Rework

Job 901 sudah selesai dibuat dengan total biaya $200.000. Kemudian ada rework (berupa
penggantian material) dengan biaya sbb:

Materials $8.000
Direct labor 1.000
Factory overhead 4.000
Total $13.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-4

Rework Caused by Customer

 Biaya rework dibebankan pada customer (debet ke Work in Process)

Jurnal untuk mencatat rework:

Work in Process 13.000
Materials 8.000
Payroll 1.000
Applied Factory Overhead 4.000

Jurnal untuk mencatat pengiriman job 901 ke pelanggan:

Accouts Receivable (or cash) 319.500
Sales ($213.000 x 150%) 319.500

Rework Caused by Internal Failure

 Biaya rework dibebankan pada perusahaan (debet ke Factory Overhead Control)

Jurnal untuk mencatat rework:

Factory Overhead Control 13.000
Materials 8.000
Payroll 1.000
Applied Factory Overhead 4.000

Jurnal untuk mencatat pengiriman job 901 ke pelanggan:

Accouts Receivable (or cash) 300.000
Sales ($200.000 x 150%) 300.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-5

Accounting for Productioan Losses in a Process costing System

Internal Failure
 Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead Control).
 Jika produk yang rusak bisa dijual, maka nilainya di debet ke Spoiled Goods Inventory.
(FOH Control = Total cost produk rusak – Spoiled Goods Inventory)).

Ilustrasi:
Deco Pottery Company membuat gelas keramik dalam departemen yaitu departemen Molding
dan Glazing. Di departemen Molding ada proses pemanasan sehingga ada gelas yang pecah (M
100%, CC 80%). Gelas yang pecah di departemen Molding tidak ada harga jualnya. Gelas
yang rusak pada departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%).
Gelas yang sempurna dijual $2,5 per unit, yang rusak dijual $0,5 per unit.
Data bulan November:
Molding Glazing
Units in WIP, beg. Inv. 4.000 3.000
Units started in Molding Dept. 21.000
Units transferred to Glazing Dept. 19.000
Units received from Molding Dept. 19.000
Units transferred to Finished Goods inv. 15.000
Units in WIP, end. Inv. 3.600 4.000
Units spoiled during the period 2.400 3.000
Tingkat penyelesaian WIP ending inventory
Molding Glazing
Materials 100% 100%
Conversion Costs 30% 25%
Costs data:
WIP, beg. Inv. Molding Glazing
Cost from preceding dept. $1.396,00
Materials $615,00 196,00
Labor 366,40 310,00
FOH 549,60 310,00
Cost added to process during period
Materials 3.885,00 1.520,00
Labor 2.273,60 3.718,00
FOH 3.410,40 3.718,00
I. Average Cost Flow Assumption
A. Departemen Molding
Langkah 1: Menghitung equivalent unit
M L FOH
Eq. units transf. out 19.000 19.000 19.000
Units in ending inv. 3.600 3.600 3.600
Tingkat penyelesaian 100% 30% 30%
Eq. units ending inv. 3.600 1.080 1.080
Units of spoilage 2.400 2.400 2.400
Tingkat penyelesaian 100% 80% 80%
Eq. units of spoilage 2.400 1.920 1.920
Total Equivalent units 25.000 22.000 22.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-6

Langkah 2: Membuat Cost of Production Report

Deco Pottery Company
Molding Departement
Cost of Production Report
For November, 20A
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 4.000
Started in process 21.000
25.000
Transferred to Glazing Dept. 19.000
Ending Inventory 100% 30% 30% 3.600
Lost in the process 100% 80% 80% 2.400
25.000
Cost charged to Departement Total Cost Eq.Unit Unit Cost
Beginning inventory:
Materials $615,00
Labor 366,40
Factory overhead 549,60
Total cost in beginning inv. $1.531
Cost added during the current period:
Materials 3.885,00 25.000 $0,18
Labor 2.273,60 22.000 0,12
Factory overhead 3.410,40 22.000 0,18
Total cost added $9.569
Total cost charged to department $11.100 $0,48
Cost Accounted for as % Eq. Unit Unit Total Cost
follows Units Comp Cost
Transfer to Glazing Dep 19.000 100 19.000 $0,48 $9.120,00
Spoilage charge to FOHC
Materials 2.400 100 2.400 $0,18 $432,00
Labor 2.400 80 1.920 0,12 230,40
Factory overhead 2.400 80 1.920 0,18 345,60 1.008,00
WIP, ending inventory
Materials 3.600 100 3.600 $0,18 $648,00
Labor 3.600 30 1.080 0,12 129,60
Factory overhead 3.600 30 1.080 0,18 194,40 972,00
Tot. cost accounted for $11.100,0
0
Jurnal untuk mencatat transfer cost dari departemen
WIP-Glazing Dept 9.120
Factory Overhead Control 1.008
WIP – Molding Dept. 10.128

B. Departemen Glazing
Langkah 1: Menghitung equivalent unit
From Pre Dept. Material Labor FOH
Eq. Units transferred out 15.000 15.000 15.000 15.000
Eq. Unit in ending inv 4.000 4.000 1.000 1.000
Eq. Unit of spoilage 3.000 3.000 3.000 3.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-7

Total equivalent unit 22.000 22.000 19.000 19.000

Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Glazing Departement
Cost of Production Report
For November 20A
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 3.000
Started in process 19.000
22.000
Transferred to FG 15.000
Ending Inventory 100% 25% 25% 4.000
Lost in the process 100% 100% 100% 3.000
22.000
Cost charged to Departement Total Cost Eq. Unit Unit Cost
Beginning inventory:
Cost from preceding department $1.396
Materials 196
Labor 310
Factory overhead 310
Total cost in beginning inv. $2.212
Cost added during the current period:
Cost from preceding department $9.120 22.000 $0,478
Materials 1.520 22.000 0,078
Labor 3.718 19.000 0,212
Factory overhead 3.718 19.000 0,212
Total cost added $18.076
Total cost charged to department $20.288 $0,980

Cost Accounted for as % Eq. Unit Unit Total Cost

follows Units Comp Cost
Transfer to FG inv 15.000 100 15.000 $0,98 $14.700
Trans to Spoiled G inv 3.000 $0,50 1.500
Spolage charge to FOHC:
Cost of spolage unit 3.000 100 3.000 $0,98 2.940
Less salvage value 3.000 $0,50 1.500 1.440
WIP, ending inv.
Cost from pre Dep 4.000 100 4.000 $0,478 1.912
Materials 4.000 100 4.000 0,078 312
Labor 4.000 25 1.000 0,212 212
Factory overhead 4.000 25 1.000 0,212 212 2.648
Tot. cost acc. For $20.288

Jurnal untuk mencatat transfer cost dari departemen

Finished Goods inventory 14.700
Spoilage Goods inventory 1.500
Factory Overhead Control 1.440
WIP – Glazing Dept. 17.640
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-8

C. Normal Production Shrinkage

Contoh pada proses pembuatan sirup di Sweet-Stuff Company. Proses dimulai di departemen
Cooking berupa pemanasan air gula sehingga ada penguapan (air berkurang). Kemudian
ditransfer ke departemen Bottling.

Berikut ini data Departemen Cooking pada bulan Pebruari:

Gallons in Work in Process beginning inventory 4.000
Gallons started in process in Cooking Dept. 26.000
Gallons transferred to Bottling Departement 20.000
Gallons in Work in Process, ending inventory 5.000
Gallons lost in the process during the period 5.000

Tingkat penyelesaian WIP end. Inv.

Materials 100%
Labor 25%
FOH 25%

Costs data:
WIP, beg. Inv.
Materials $5.450
Labor 535
FOH 1.070
Cost added to process during period
Materials 32.550
Labor 7.540
FOH 15.080

Departemen Cooking
Langkah 1: Menghitung equivalent unit
Material Labor FOH
Eq. Units transferred out 20.000 20.000 20.000
Eq. Unit in ending inv 5.000 1.250 1.250
Total equivalent unit 25.000 21.250 21.250
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-9

Langkah 2: Membuat Cost of Production Report

Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For Pebruarl, 20A
Quantity Schedule M L FOH Q
Beginning Inventory 4.000
Started in process during the period 26.000
30.000
Transferred to Bottling Dept. 20.000
Ending Inventory 100% 25% 25% 5.000
Units lost in the process 5.000
30.000
Cost charged to Departement Total Cost Eq.Unit Unit Cost
Beginning inventory:
Materials $5.450
Labor 535
Factory overhead 1.070
Total cost in beginning inv. $7.055
Cost added during the current period:
Materials $32.550 25.000 $$1,52
Labor 7.540 21.250 0,38
Factory overhead 15.080 21.250 0,76
Total cost added $55.170
Total cost charged to department $62.225 $2,66
Cost Accounted for as % Unit
Follows Units Comp Eq. Unit Cost Total Cost
Transfer to Canning Dept. 20.000 100 20.000 $2,66 $53.200
WIP, ending inv.
Materials 5.000 100 5.000 $1,52 $7.600
Labor 5.000 25 1.250 0,38 475
Factory overhead 5.000 25 1.250 0,76 950 9.025
Total cost accounted for $62.225
Jurnal:
WIP – Bottling Dept. 53.200
WIP – Cooking Dept. 53.200

II. Process Costing with a Fifo Cost Flow Assumption

Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv:
Molding Glazing
Materials 100% 100%
Conversion cost 60% 70%
A. Departemen Molding
Equivalent unit Material Labor FOH
Eq. unit to complete beg. Inv 0 1.600 1.600
Eq. unit started and completed 15.000 15.000 15.000
Eq. unit ending inv 3.600 1.080 1.080
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-10

Eq. unit of spoilage 2.400 1.920 1.920

Total 21.000 19.600 19.600
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Molding Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 100% 60% 60% 4.000
Started in process 21.000
25.000
Transferred to Ass. Dept. 19.000
Ending Inventory 100% 30% 30% 3.600
Lost in the process 100% 80% 80% 2.400
25.000
Cost charged to Departement Total Cost Eq. Unit Unit Cost
Beginning inventory:
Materials $615,00
Labor 366,40
Factory overhead 549,60
Total cost in beginning inv. $1.531,00
Cost added during the current period:
Materials $3.885,00 21.000 $0,185
Labor 2.273,60 19.600 0,116
Factory overhead 3.410,40 19.600 0,174
Total cost added $9.569,00
Total cost charged to department $11.100,00 $0,475
Cost Accounted for as Follow: % Eq. Unit Total Cost
Units Comp Unit Cost
Transfered to Ass. Dept.:
From beginning inv: $1.531,0
0
Cost to complete:
Labor 4.000 40 1.600 $0,116 185,60
Factory overhead 4.000 40 1.600 0,174 278,40 $1.995,00
Started and completed 15.000 100 15.000 $0,475 7.125,00
Total cost transfered $9.120,00
Spoilage charged to FOH C
Materials 2.400 100 2.400 $0,185 $444,00
Labor 2.400 80 1.920 0,116 222,72
Factory overhead 2.400 80 1.920 0,174 334,08 1.000,80
WIP, ending inventory
Materials 3.600 100 3.600 $0,185 $666,00
Labor 3.600 30 1.080 0,116 125,28
Factory overhead 3.600 30 1.080 0,174 187,92 979.20
Tot. cost accounted for $11.100,0
0

Average cost (Biaya rata-rata) = cost added / equvalent unit

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-11

Jurnal:
WIP – Glazing Dept. 9.120,00
FOH Control 1.000,80
WIP – Molding Dept. 10.120,80

B. Departemen Glazing
unit untuk Biaya yang ditambahkan pada
Langkah 1: Menghitung eq.
periode sekarang
From Pre. Dep. Material Labor FOH
Eq. unit to complete beg. Inv 0 0 900 900
Eq. unit started and completed 12.000 12.000 12.000 12.000
Eq. unit ending inv 4.000 4.000 1.000 1.000
Eq. unit of spoilage 3.000 3.000 3.000 3.000
Total 19.000 19.000 16.900 16.900
Langkah 2: Membuat Cost of Production Report.
Deco Pottery Company
Glazing Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 100% 70% 70% 3.000
Started in process 19.000
22.000
Transferred to Ass. Dept. 15.000
Ending Inventory 100% 25% 25% 4.000
Lost in the process 100% 100% 100% 3.000
22.000
Cost charged to Departement Total Cost Eq. Unit Unit Cost
Beginning inventory:
Cost from preceding departemen $1.396
Materials 196
Labor 310
Factory overhead 310
Total cost in beginning inv. $2.212
Cost added during the current period:
Cost from preceding departemen $9.120 19.000 $0,48
Materials 1.520 19.000 0,08
Labor 3.718 16.900 0,22
Factory overhead 3.718 16.900 0,22
Total cost added $18.076
Total cost charged to departement $20.288 $1,00
Cost Accounted for as Follow: Units % Com E.Unit Un Cost Total Cost
Transfered to Ass. Dept.:
From beginning inv: $2.212
Cost to complete:
Labor 3.000 30 900 $0,22 198
Factory overhead 3.000 30 900 0,22 198 $2.608
Started and completed 12.000 100 12.000 1,00 12.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-12

Total cost transfered $14.608

Tranf. to Spoilage Good Inv 3.000 $0,50 1.500
Spolage charged to FOH
Cost of spoilage unit 3.000 100 3.000 $1,00 $3.000
Less Salvage value of SG 3.000 0,50 1.500 1.500

WIP, ending inventory

From beginning inv 4.000 100 4.000 $0,48 $1.920
Materials 4.000 100 4.000 0,08 320
Labor 4.000 25 1.000 0,22 220
Factory overhead 4.000 25 1.000 0,22 220 2.680
Tot. cost accounted for $20.288

Jurnal:
Finished Goods Inventory 14.608
Spoiled Goods Inventory 1.500
FOH Control 1.500
WIP – Glazing Dept. 17.608

C. Normal Production Shrinkage

Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%.
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada
periode sekarang
Material Labor FOH
Eq. unit to complete beg. Inv 0 1.600 1.600
Eq. unit started and completed 16.000 16.000 16.000
Eq. unit ending inv 5.000 1.250 1.250
Total 21.000 18.850 18.850

Langkah 2: Membuat Cost of Production Report.

Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For February, 20A
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 4.000
Started in process during the period 26.000
30.000
Transferred to Bottling Dept. 20.000
Ending Inventory 100% 25% 25% 5.000
Units lost in the process 5.000
30.000
Cost charged to Departement Total Cost Eq.Unit Unit Cost
Beginning inventory:
Materials $5.450
Labor 535
Factory overhead 1.070
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-13

Total cost in beginning inv. $7.055

Cost added during the current period:
Materials $32.550
Labor 7.540
Factory overhead 15.080
Total cost added $55.170
Total cost charged to departement $62.225

Cost Accounted for as % Eq. Unit

Follow: Units Comp Unit Cost Total Cost
Transfered to Ass. Dept.:
From beginning inv: $7.055
Cost to complete:
Labor 4.000 40 1.600 640
Factory overhead 4.000 40 1.600 1.280 $8.975
Started and completed 16.000 100 16.000 44.000
Total cost transfered $52.975
WIP, ending inventory
Materials 5.000 100 5.000 $7.750
Labor 5.000 25 1.250 500
Factory overhead 5.000 25 1.250 1.000 9.250
Tot. cost accounted for $62.225

Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen Bottling :
WIP – Bottling Dept. 52.975
WIP – Cooking Dept. 52.975

LATIHAN

P7-1 Scrap and Spoilage

Scrap sales bulan ini $550. Pada job 492: 200 buah pintu salah ukur sehingga harus diganti.
Pintu yang salah ukur dapat dijual dengan harga $2,25 per buah. Cost pintu yang salah sbb:
Material (1.200 lbr x $1) $1.200
Labor (10 jam x $15) 150
FOH (10 jam x $45) 450
Total $1.800

Diminta:
1) Buat jurnal untuk mencatat cost pintu yang salah dan transfer ke spoilage good
inventory.
2) Buat jurnal untuk mencatat penjualan scrap dan spoilage good inventory.

P7-2 Spoilage in Job Order Costing

Terdapat pesanan 5.000 custom housing (Job 3387). Setelah selesai ternyata terdapat 200 unit
yang rusak. Pemesan setuju untuk menerima 4.800 saja. Unit yang rusak dapat dijual $15 per
unit. Total cost job 3387 adalah sbb:
Material $46.000
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-14

Labor (1.000 jam x $14) 14.000

FOH ($30 jam per DLH) 30.000
Total $90.000
Harga jual 140% dari cost.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat
transfer ke spoiled good inventory dan pengiriman job 3387.
2) Buat jurnal di atas dengan asumsi external failure.

P 7-3 Rework in Job Costing

Total cost job 8962 (1.000 unit lemari) adalah sbb:
Material $92.000
Labor (3.000 jam x $12) 36.000
FOH ($24 per DLH) 72.000
Total $200.000
Harga jual 150% dari cost. Terdapat 100 unit yang rusak dengan biaya perbaikan $4 dan ½
DLH.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat
rework dan pengiriman job 8962.
2) Buat jurnal di atas dengan asumsi external failure.

P 7-5 Spoilage and Shrinkage in Process Costing, Average cost.

Proses produksi pada Hometown Brewery Company: Bahan-bahan dicampur dan dimasak di
Departemen Mixing and Brewing (terdapat normal shrinkage karena pemanasan). Kemudian
bahan dikirim ke Departemen Canning (terdapat spoilage pada tingkat biaya konversi 80%,
material telah lengkap). Data bulan Januari adalah sbb:

Mixing and Brewing Canning

Units in beginning inventory 4.000 2.000
Units started in process 36.000
Units transferred to Canning Dept. 28.000 28.000
Units transferred to Finished Goods inv. 25.000
Units spoiled in process 6.000 4.000
Units in ending inventory
Mixing (100% M, 40% L and FOH) 6.000
Canning (100% M, 50% L and FOH) 1.000

Costs data:
Mixing and Brewing Canning
WIP, beg. Inv.
Cost from preceding dept. $550
Materials $600 190
Labor 88 75
FOH 128 150
Cost added to process during period
Materials 4.840 1.520
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-15

Labor 824 786

FOH 1.088 1.572

Diminta:
(1) Buat Cost of Production Report.
(2) Jurnal untuk mencatat transfer biaya dari tiap departemen.

P 7-6 Spoilage Due to Internal Failure in Process Costing, FIFO.

Proses produksi pada Handy Tool Company: dimulai di Fabricating Dept (inspeksi pada tingkat
biaya konversi 60%). Selanjutnya bahan ditransfer ke Finishing Dept (inspeksi pada akhir
proses). Material ditambahkan pada awal proses. Unit rusak pada Fabricating Dept. tidak
memiliki nilai jual, unit rusak pada Finishing Dept. nilainya $1 per unit. Perusahaan ini
menggunakan asumsi FIFO cost flow. Berikut ini adalah data untuk bulan April:

Fabricating Finishing
Units in beginning inventory
Fabricating (100% M, 70% L and FOH) 2.000
Finishing (100% M, 40% L and FOH) 3.000
Units started in process in Fabricating Dept. 9.000
Units transferred from Fabricating to Finishing Dept. 9.000 9.000
Units transferred to Finished Goods inv. 9.900
Units spoiled 500 100
Units in ending inventory
Fabricating (100% M, 40% L and FOH) 1.500
Finishing (100% M, 25% L and FOH) 2.000

Costs data:
Fabricating Finishing
WIP, beg. Inv.
Cost from preceding dept. $6.100
Materials $1.900 3.500
Labor 340 520
FOH 1.020 780
Cost added to process during period
Materials 9.180 10.800
Labor 2.125 3.720
FOH 6.375 5.580

Diminta:
(3) Buat Cost of Production Report.
(4) Jurnal untuk mencatat transfer dari Departemen Fabricating ke Departemen
Finishing dan dari Departemen Finishing ke Finished Goods.
Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-16