Tugas Cost Baru

7/25/2019 Tugas Cost Baru

1/12

Cost of Good Sold Statement

Materials Inventory, October 1 67,500,000

Purchases Materials 225,000,000

Materials Inventory, October 31 45,000,000Direct Material 247,500,000

Direct Labor 225,000,000

Factory Overhead

Depreciation !actory "uil#in$ 112,500,000

%eneral !actory Overhea# 35,750,000

In#irect &abor 67,500,000

In#irect Material 22,500,000

!actory Insurance 22,500,000Total Factory Overhead 260,750,000

'##e# (IP 733,250,000

(or) in Process Inventory, October 1 *0,000,000

(or) in Process Inventory, October 31 56,250,000

WIP Finished 767,000,000

!inishe# %oo# Inventory, October 1 135,000,000

!inishe# %oo# Inventory, October 31 16+,750,000

Cost of Good Sold 733,250,000


2/12

1 -iap)an.urnaluntu)transa)si /a sapai /e #i atas

2 -iap)an ob or#er cost sheet se#erhanauntu) ob 703 #an 704

3 -iap)an.urnaluntu)transa)si / sapai /h #i atas

4 itun$sal#oa)hirperse#iaanperse#iaan

a Materials

b (or) in Process

c !inishe# %oo#s

1 a 8a9 aterial 66,300,000

':P

" (IP 703 1+,750,000

(IP 704 21,750,000

8a9 aterial

c (IP 703 17,550,000

(ip 704 24,750,000

Payroll# !O ; 2*,*25,000

;ash

e (IP 703 11,700,000

(IP 704 16,500,000

!O '

!inishe# %oo#s 703 67,500,000

(IP 703

%


3/12

4 Material 34,*05,000

(IP 63,000,000

!:% 67,500,000


4/12

66,300,000

40,500,000

Payroll 42,300,000

;ash 42,300,000

42,300,0001100

2*,*25,000 7+0

15000

2+,200,000

67,500,000

13,104,000

*,360,000

704

(IP 1 uli 0

Direct &abor

24,750,000

=otal Direct &abor 24,750,000

Direct Material

21,750,000

=otal Direct Material 21,750,000

!O '

16,500,000

=otal !O ' 16,500,000

=otal (IP 63,000,000

(IP 31 .uli 63,000,000


5/12


6/12

D'=' P8OD>?-I

"e$innin$ (IP /100@ Direct Materials 1, +0@ ;onversion ;ost

-tarte# this Perio#s

=ransere# to !inishin$ Departent

>nit -hrin)a$e

An#in$ (IP /100@ Direct Materials 1, 70@ ;onversion ;ost

D'=' "I'B'

"e$innin$ (IP

Direct Materials

Direct &abor

!O

;ost a##e# to process #urin$ perio#

Direct Materials

Direct &abor

!O

Total Cost

Direct Materials

Direct &abor

!O

;ost =ransere# to !inishin$ Departent

An#in$ (IP

Direct Material

Direct &abor

!O

D'=' P8OD>?-I

"e$innin$ (IP /100@ Direct Materials , +0@ ;onversion ;ost

!ro MiCin$ Departent

=ranserre# to !inishe# %oo#s

>nit -poila$e /100@ Direct Materials, *0@ ;;

An#in$ (IP /100@ Direct Materials, 70@ ;;

D'=' "I'B'

"e$innin$ (IP

;ost ro prece#in$ Departent

Direct Materials

Direct &abor


7/12

!O

;ost a##e# to process #urin$ perio#


Direct Materials

Direct &abor

!O

=otal ;ost


Direct Materials

Direct &abor

!O

=ransere# to !inishe# %oo#

An#in$ (IP;ost !ro Precee#in$

Direct Material

Direct &abor

!O

-poila$e $oo#

;ost !ro Precee#in$

Direct Material

Direct &abor

!O


8/12

MiCin$ Departent

5,000

31,000

2*,000

2,000

5,000

MiCin$ Departent

2+,+00,000

17,340,000

13,+72,000

73,200,000

63,*10,000

51,12+,000

2!"2#$"$$$ Auivalent >nit ;ost: unit

102,000,000 34000 %$$$

+1,250,000 32500 2#$$

65,000,000 32500 2$$$

;ost: >nit $$

>nit Penyelesai>nit A ;ost:unit Total Cost

2*,000 100@ 2*000 7500 217,500,000

5,000 100@ 5000 %$$$ 15,000,000

5,000 70@ 3500 2#$$ +,750,000

5,000 70@ 3500 2$$$ 7,000,000

2!"2#$"$$$

!inishin$ Departet

2,000

2*,000 31,000

27,000 31,000

1,000

3,000

!inishin$ Departet

11,*00,000

2+,+00,000

17,340,000


9/12

20,+0+,000

217,500,000

126,200,000

102,660,000

123,1*2,000

64+,400,000 Auivalent >nit ;ost: unit

22*,400,000 31,000 7,400

155,000,000 31,000 5,000

120,000,000 30,000 4,000

144,000,000 30,000 4,+00

=otal ;ost 21,200

>nit Penyelesai>nit A ;ost:unit =otal ;ost

27000 1 27000 21,200 572,400,000

3000 1 3000 7,400 22,200,000

3000 1 3000 5,000 15,000,000

3000 07 2100 4,000 +,400,000

3000 07 2100 4,+00 10,0+0,000

1000 1 1000 7,400 7,400,000

1000 1 1000 5000 5,000,000

1000 0* *00 4000 3,600,000

1000 0* *00 4+00 4,320,000

total cost 64+,400,000


10/12

Pro#u) ulahPro#u)si ar$aPasar

' 10,000 ton 25,000

" 35,000 ton 20,000

; 55,000 ton 2+,000

D 15,000 ton 2*,000

A 500 ton 10,000

"y Pro#uct E A

?arena ti#a) #iperlu)an "iaya &an.utan

ar$a by Pro#uct A E 8p 5000000


11/12

"iaya&an.utan har$a ual ar$a #iluar "iaya &an.utan

15,000,000 250,000,000 235,000,000

20,000,000 700,000,000 6+0,000,000

60,000,000 1,540,000,000 1,4+0,000,000

15,000,000 435,000,000 420,000,000

5,000,000 5,000,000

=otal har$a ual tanpa "y Pro#uct 2,+15,000,000=otal oint ;ost 1,6+0,000,000


12/12

'lo)asi oint ;ost pen#e)atan har$a Pasar

140,24+,66+

405,+25,*33

++3,26+,206

250,657,1*4

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