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Kalkulasi Biaya berdasarkan Pesanan/Job Order Costing Pertemuan 05-06 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009

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Slide 2 Kalkulasi Biaya berdasarkan Pesanan/Job Order Costing Pertemuan 05-06 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009 Slide 3 Bina Nusantara Latihan soal teori Q5-2 What is the primary objective in job order costing Slide 4 Bina Nusantara Latihan soal teori Q5-4 Describe the uses of a job order cost sheet Slide 5 Bina Nusantara Latihan soal teori Q5-7 Distinguish between actual and applied factory overhead Slide 6 Bina Nusantara Latihan soal hitungan E5-4 Manufacturing Costs. Information concerning Toomey Companys manufacturing activitities foe December follows: Inventories December 1December 31 Finished Goods$12.000 Direct Materials$5.000 Direct Labor$3.000 Machine Time60 hours Work In Process3.000 units2.000 units Direct Materials, $2.40 per unit Direct Labor, $80 per unit Machine Time48 hours32 hours Materials$8.000$6.500 Slide 7 Bina Nusantara Latihan soal hitungan Total December manufacturing cost was $180.000, of which $30.000 was direct labor cost. A total of 600 machine hours were used in the month. The company uses a predetermined overhead rate of $100 per machine hour to assign factory overhead to work ini process and finished goods inventories. Materials purchased in December were $87.000 and freight-in on these purchases totaled $1.500. Slide 8 Bina Nusantara Latihan soal hitungan Required: Compute the following: 1.Materials used in December 2.Work ini process at December 31 3.December cost of goods manufactured 4.Finished goods at December 31 5.December cost of goods sold Slide 9 Bina Nusantara Latihan soal hitungan E5-6 Manufacturing Costs. Davidson Company is to submit a bid on the production of 11.250 ceramic plates. It is estimated that the cost of materials will be $13.000 and the cost of direct labor will be $15.000. factory overhead is applied at $2.70 per direct labor hour in the Molding Department and at 35% of the direct labor cost in the Decorating Department. It is estimated that 1.000 direct labor hours, at a cost of $9.000, will be required in Molding. The company wants a markup of 35% of its total production cost. Slide 10 Bina Nusantara Latihan soal hitungan Required: Determine the following: 1.Estimated cost to produce 2.Estimated prime cost 3.Estimated conversion cost 4.Bid price Slide 11 Bina Nusantara Latihan soal hitungan E5-7 Job Order Cost Sheet. Kemp Machine Works collects its production cost data by job order cost accumulation. For job 909 the following data are available: Factory overhead is applied at the rate of $80 per machine hour. Ten machine hours were used on Job 909 on September 20. Direct MaterialsDirect Labor 9/14 Issued, $600Week of Sept. 20, 90 hours. @ $6.20/hour 9/20 Issued, 331Week of Sept. 26, 70 hours. @ $7.30/hour 9/22 Issued, 200 Slide 12 Bina Nusantara Latihan soal hitungan Required: 1.Enter the appropriate information on a job order cost sheet 2.Determine the sales price of the job, assuming that it was contracted with a markup equal to 65% of production cost Slide 13 Bina Nusantara Latihan soal hitungan E5-8 Journal Entries for Job Order Costing. The following job order cost detail pertains to the three jobs that were in process at the Westwood Company during January. Job 66Job 67Job 68 Cost Charged in Prior Period$40.000$15.000$0 Costs Added In January: Direct Materials35.00045.00055.000 Direct Labor45.00040.00035.000 Factory Overhead ($50 per machine hour) ??? Jnauary Machine Hours Used720640560 Slide 14 Bina Nusantara Latihan soal hitungan Required: Prepare the appropriate journal entry to record each of the following January transactions: 1.Direct materials were issued from the materials storeroom to work in process 2.The payroll was distributed to work in process 3.Factory overhead was applied to production for the period 4.Job order 66 and 67 were completed and transffered to the finished goods storeroom Slide 15