Biaya Kualitas dan Akuntansi untuk Produk Hilang dan Rusak 1Pertemuan 09-10

Matakuliah : A0486 - Akuntansi BiayaTahun : 2009

Bina Nusantara University

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Latihan soal teoriQ7-1List and define the three classifications of quality cost.

Ltihan soal teoriQ7-2What is TQM?

Latihan soal teori

Q7-3 What are five characteristics of TQM systems

that can be found in most world-class manufacturing settings?

Latihan soal teori

Q7-8What is the difference between scrap, spoiled goods, and rework?

Latihan soal teori Q7-10 Spoilage and rework can be caused by customer

requirements or by internal failure. Why is it important to determine the cause of the spoilage and rework?

Latihan soal hitunganE7-4 Spoilage due to Customer Change in Job Costing. Fuente’s

Sheet Metal Works manufactures custom sheet metal products ranging from cabinets and storage containers to portable buildings and custom trailers. During the current period, an order for 500 custom storage containers was begun as Job 308 for Wilmington Air Freight. After 100 units had been completed, the customer decided to change the design specifications for the containers. The design change was successfully implemented on the 400 units that were not complete at the date of the change order; however; the 100 completed units could not be reworked to meet the customer’s new design requirements. As a consequence, an additional 100 unit had to be manufactured (bringing the total number to 600, 500 that met the customers specifications and 100 that did not). The customer does not want the 100 units that do not meet its specifications. The spoiled units can be sold in the seconds market for $ 100 each. Spoiled goods are kept in an inventory account that is separate from Finished Goods. Total costs charged to Job 308 for Wilmington Air Freight are:

Required: Determine the cost to be transferred to Spoiled Goods Inventory and the cost of the job shipped to the customer, and prepare the general journal entry to record both.

Latihan soal hitungan

E7-5 Rework due to Internal Failure. Eastern Furniture

Inc. manufactures several different designs of outdoor furniture. Production costs are accounted for using a job order cost system. During the current period, 100 metal tables were manufactured on Job 275. Costs charged to the job before inspection are:

Inspection revealed that an umbrella ring had not been attached to the tables. To correct the oversight, a small part was welded to the table leg brace and the brace was repainted. The small part cost $.50 for each table, and the primer and paint cost $1.00 for each table. Each table required 1/4 hour of labor.

Required: Prepare general journal entries to record the rework and the transfer of the completed tables to Finished Goods Inventory.

Latihan soal hitungan

E7-6 Rework due to Customer Change. Everett Electronics

Inc. manufactures gauges and instruments for aircraft. During the current year, an order for 1,000 units of customdesigned gauge was begun for the Tombstone Aircraft Corporation. The costs incurred on the job are:

Before taking delivery of the gauges, engineers at Tombstone Aircraft changed the design specifications for the gauge. The change required the replacement of a part. The replacement part cost $1 and required 10 minutes for installation in each gauge. The change affected all 1,000 gauges manufactured on the job.

Required: Prepare general journal entries to record the rework and the shipment of the completed job to the customer, assuming the company bills its jobs to customers at 150 percent of cost.

Latihan soal hitunganE7-7Spoilage in Process Costing; Average Cost. Island Company uses a process cost system with average costing to account for the production of its only product. The product is manufactured in two departments. Units of product are started in the Forming Department and then transferred to the Finishing Department, where they are completed. Units are inspected at the end of the production process in the Forming Department, and the cost of spoilage is charged to Factory Overhead Control. Data related to August operations in the Forming Department are:

Required:1. Prepare a cost of production report for the Forming

Department for August.2. Prepare the general journal entry to record the

transfer of cost out of the Forming Department this period.

Latihan soal hitunganE7-8Spoilage with Salvage Value in Process Costing; Average Cost. Juniper Company manufactures a single product in two departments, Cutting and Finishing. Units of product are started in the Cutting Department and then transferred to the Finishing Department, where they are completed. Units are inspected at the end of the production process in the Finishing Department. Goods units are transferred to Finished Goods Inventory, and spoiled units are transffered to Spoiled Goods Inventory. Spoiled units are inventoried at their salvage value of $10 each, and the unrecoverable cost of spoilage is charged to Factory Overhead Control.At the end of June, 500 units were still in processin the Finishing Department, 80% complete as to materials and 60% complete as to conversion costs. During July, 4,500 units were transferred from the Cutting Department to the Finishing Department and 3,800 were transferred from the Finishing Department to Finished Goods Inventory. At the end of July, the Finishing Department still had 800 units in process, 40% complete as to materials and 20% complete as to conversion costs. Cost data related to July operations in the Finishing Department are:

Required:1. Assuming the company uses process costing with an

average cost flow assumption prepare a cost of production report for the Finishing Department for July.

2. Prepare the general journal entry to record the transfer of cost out of the Finishing Department this period.

Latihan soal hitunganE7-10(Appendix) Spoilage in Process Costing; Fifo. Suarez Valve Company sells a single product that is manufactured in two departments, Tooling and Finishing. Units of product are started in the Tooling Department, where they are cut and shaped. The units are then transferred to the Finishing Department where they are ground and polished. Materials are added at the beginning of the process in the Tooling Department. Units are inspected at the 90-percent stage of completion in the Tooling Department. The cost of spoilage is charged to Factory Overhead Control. Cost data related to March operations in the Tooling Department are:

At the end of February, The Tooling Department had 2,000 units still in process, 70% complete as to labor and 60% complete as to overhead. At the end of March, 3,000 units were still in process in the Tooling Department, 60% complete as to labor and 40% complete as to overhead. During March, 13,000 units were started in the Tooling Department, and 7,000 units were completed and transferred to the Finishing Department.

Required:1. Assuming the company uses fifo process costing, prepare a

cost of production report for the Tooling Department for March.2. Prepare the general journal entry to record the transfer of cost

out of the Tooling Department this period.

Latihan soal hitunganE7-11(Appendix) Spoilage with Salvage Value in Process Costing; Fifo. Matrix Furniture Company uses a process cost system with a fifo cost flow assumption to account for the production of plastic chairs, which are manufactured in two departments. Units of product are started in the Fabricating Department and then transffered to the Finishing Department, where they are completed. Units are inspected at the end of the production process in the Finishing Department. Good units are transffered to Finished Goods Inventory, and spoiled units are transffered to Spoiled Goods Inventory. Spoiled units are inventoried at their salvage value of $12 each, and the unrecoverable cost of spoilage is charged to Factory Overhead Control. Data related September operations in the Finishing Department are:

Required:1. Prepare a cost of production report for the Finishing

Department based on the data presented for September

2. Prepare the general journal entry to record the transfer of cost out of the Finishing Department this period.

Latihan soal hitunganE7-12(Appendix) Production Shrinkage in Process Costing; Fifo. Lanai Pop Inc. uses a process cost system with a fifo cost flow assumption to account for the production of its only product. The product is manufactured in three departments. Most of the required ingredients for flavoring are added and mixed in the Mixing Department. Next, the mixture is transffered to the Cooking Department, where more ingredients are added at various stages of the cooking process. Finally, the syrup is transferred to the Bottling Department, where the product is completed. Because of the heat applied in the Cooking Department, some of the production volume is lost to evaporation.During December, 40,000 units were transferred from Mixing to Cooking, and 37,000 units were transferred from Cooking to Bottling. The Cooking Department had 10,000 units still in process (75% complete as to materials and 25% complete as to conversion cost) at the end of November and 8,000 units still in process at the end of December (complete as to materials but only 75% complete as to conversion cost). Cost data related to December operations in the Cooking Department are:

Required:1. Prepare a cost of production report for the Cooking

Department based on the data presented for December.

2. Prepare the general journal entry to record the transfer of cost out of the Cooking Department this period.