Harga Jual

Harga Pasar per Unit Biaya Proses

Produk Unit Produksi SetelaH Titik
(Rp) Lanjutan (Rp)
Pisah (Rp)
Ikan Segar 35,000 7,500 8,250 55,750,000
Ikan Asap 40,000 8,500 9,175 64,500,000
Ikan Kalengan 20,000 9,500 10,250 43,250,000
Ikan Kualitas Rendah 15,000 6,500 7,850 22,175,000

a. Ikan Segar = 35.000 x 7.500 = Rp262,500,000

Ikan Asap = 40.000 x 8.500 = Rp340,000,000
Ikan Kalengan = 20.000 x 9.500 = Rp190,000,000
Ikan Kualitas Rendah = 15.000 x 6.500 = Rp97,500,000 +
Rp890,000,000

Alokasi Biaya Bersama Masing - Masing Produk:

Ikan Segar = Rp262,500,000
x Rp325,000,000 = Rp95,856,742
Rp890,000,000
Ikan Asap = Rp340,000,000
x Rp325,000,000 = Rp124,157,303
Rp890,000,000
Ikan Kalengan = Rp190,000,000
x Rp325,000,000 = Rp69,382,022
Rp890,000,000
Ikan Kualitas Rendah = Rp97,500,000
x Rp325,000,000 = Rp35,603,933
Rp890,000,000
Rp325,000,000

b. Total Penjualan Masing - Masing Produk:

Ikan Segar = 35.000 x 8.250 = Rp288,750,000
Ikan Asap = 40.000 x 9.175 = Rp367,000,000
Ikan Kalengan = 20.000 x 10.250 = Rp205,000,000
Ikan Kualitas Rendah = 15.000 x 7.850 = Rp117,750,000 +
Rp978,500,000

Harga Jual Hipotesis Masing - Masing Produk:

Ikan Segar = Rp288.750.000 - Rp55.750.000 = Rp233,000,000
Ikan Asap = Rp367.000.000 - Rp64.500.000 = Rp302,500,000
Ikan Kalengan = Rp205.000.000 - Rp43.250.000 = Rp161,750,000
Ikan Kualitas Rendah = Rp117.750.000 - Rp22.175.000 = Rp95,575,000 +
Rp792,825,000

Alokasi Biaya Bersama Masing - Masing Produk:

Ikan Segar = Rp233,000,000
x Rp325,000,000 = Rp95,512,881
Rp792,825,000
Ikan Asap = Rp302,500,000
x Rp325,000,000 = Rp124,002,775
 x Rp325,000,000 = Rp124,002,775
Rp792,825,000
Ikan Kalengan = Rp161,750,000
x Rp325,000,000 = Rp66,305,616
Rp792,825,000
Ikan Kualitas Rendah = Rp95,575,000
x Rp325,000,000 = Rp39,178,728
Rp792,825,000
Rp325,000,000

c. Biaya Produksi Masing - Masing Produk:

Biaya Produksi = Alokasi Biaya Bersama Produk + Biaya Proses Lanjutan
Ikan Segar = Rp95.512.881 + Rp55.750.000 = Rp151,262,881
Ikan Asap = Rp124.002.775 + Rp64.500.000 = Rp64,500,000
Ikan Kalengan = Rp66.305.616 + Rp43.250.000 = Rp167,252,775
Ikan Kualitas Rendah = Rp39.178.728 + Rp22.175.000 = Rp22,175,000
+
+
 Tanggal Keterangan
1 Saldo Awal 1,800 satuan Rp10,000
3 Diterima 700 satuan Rp11,000
8 Dikirim 1,000 satuan
12 Diterima 800 satuan Rp12,000
17 Dikirim 1,900 satuan
21 Dikembalikan 300 satuan
28 Diterima 1,100 satuan Rp13,000

1. Metode FIFO (First In First Out)

Jumlah
Tanggal Uraian Harga/Satuan Nilai
(Satuan)
1 Saldo Awal 1,800 Rp10,000 Rp18,000,000
3 Diterima 700 Rp11,000 Rp7,700,000
8 Dikirim - 1,000 Rp10,000 -Rp10,000,000
800 Rp10,000 Rp8,000,000
Saldo
700 Rp11,000 Rp7,700,000
12 Diterima 800 Rp12,000 Rp9,600,000
- 800 Rp10,000 -Rp8,000,000
17 Dikirim - 700 Rp11,000 -Rp7,700,000
- 400 Rp12,000 -Rp4,800,000
Saldo 400 Rp12,000 Rp4,800,000
21 Dikembalikan 300 Rp12,000 Rp3,600,000
28 Diterima 1,100 Rp13,000 Rp14,300,000
Saldo Akhir 1,800 Rp22,700,000

Jumlah
Barang Langsung yang Nilai Bahan Baku
(Satuan)
Dikirim ke Pabrik 2,600 Rp31,700,000
Tersisa di Gudang 1,800 Rp22,700,000
Jumlah 4,400 Rp54,400,000

2. Metode LIFO (Last In First Out)

Jumlah
Tanggal Uraian Harga/Satuan Nilai
(Satuan)
1 Saldo Awal 1,800 Rp10,000 Rp18,000,000
3 Diterima 700 Rp11,000 Rp7,700,000
8 Dikirim - 700 Rp11,000 -Rp7,700,000
- 300 Rp10,000 -Rp3,000,000
Saldo 1,500 Rp10,000 Rp15,000,000
12 Diterima 800 Rp12,000 Rp9,600,000
- 800 Rp12,000 -Rp9,600,000
17 Dikirim
17 Dikirim
- 1,100 Rp10,000 -Rp11,000,000
Saldo 400 Rp10,000 Rp4,000,000
21 Dikembalikan 300 Rp12,000 Rp3,600,000
28 Diterima 1,100 Rp13,000 Rp14,300,000
Saldo Akhir 1,800 Rp21,900,000

Jumlah
Barang Langsung yang Nilai Bahan Baku
(Satuan)
Dikirim ke Pabrik 2,600 Rp32,500,000
Tersisa di Gudang 1,800 Rp21,900,000
Jumlah 4,400 Rp54,400,000