PT FPM

Raw Materials:
Raw Material Inventory Begining -
Purchase 7,935,200
Raw Material Inventory Ending (793,520)
Raw Material Akhir 7,141,680

Work In Process:
Work In Process Inventory Begining -
Direct Material 7,141,680
Direct Labor -
Factory Overhead:
Indirect Material 2,392,000
Indirect Labor -
Depreciation 30,000
Insurance -
Total Factory Overhead 2,422,000
Work In Process Inventory Ending -
Cost Of Good Manufacturing 9,563,680

Finish Good:
Finish Good Inventory Begining -
Cost Of Good Manufacturing 9,563,680
Finish Good Inentory Ending (956,368)
Cost Of Good Sold 8,607,312

Harga Pertahun 286,910.40

Harga Perminggu 5,518
Harga Perhari 2,758.75

Sehinggga Harga Jual Per Cup 5,000

 30 cup
Bahan-Bahan: Harga Satuan Sehari Seminggu Setahun
Lemon 6 buah 3,000 18,000 36,000 1,872,000
Mentimum 15 buah 1,000 15,000 30,000 1,560,000
Sirup Melon 20,000 10,000 20,000 1,040,000
Es Batu 15 buah 1,000 15,000 30,000 1,560,000
Air Mineral 1500mL 3 botol 4,000 12,000 24,000 1,248,000
Nata De Coco 12,600 6,300 12,600 655,200
41,600 76,300 152,600 7,935,200
Bahan Penolong:
Gelas Cup 9,000 9,000 18,000 936,000
Tutup Gelas Cup 5,000 5,000 10,000 520,000
Sedotan 9,000 9,000 18,000 936,000
23,000 23,000 46,000 2,392,000
Peralatan:
Wadah (Baskom) 15,000
Sendok Sayur 5,000
Pisau 5,000
Parutan Keju 5,000
30,000