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  • Nama Akun Debit Kredit

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    Ayu yessa pradnyandari
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    1) The document records various journal entries related to overhead costs for jobs X and Y. 2) It records the purchase of raw materials for $31,000, issuance of raw materials for $74,000 to the jobs, and labor costs of $65,000 for the jobs and indirect labor. 3) It applies predetermined overhead rates of $46 per machine hour to job X for 1,100 hours ($50,600) and job Y for 800 hours ($36,800), and records a difference between actual and applied overhead of $3,100.

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    biaya overhead

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    1) The document records various journal entries related to overhead costs for jobs X and Y. 2) It records the purchase of raw materials for $31,000, issuance of raw materials for $74,000 to the jobs, and labor costs of $65,000 for the jobs and indirect labor. 3) It applies predetermined overhead rates of $46 per machine hour to job X for 1,100 hours ($50,600) and job Y for 800 hours ($36,800), and records a difference between actual and applied overhead of $3,100.

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    © All Rights Reserved
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    17 views3 pages

    Nama Akun Debit Kredit

    Uploaded by

    Ayu yessa pradnyandari
    1) The document records various journal entries related to overhead costs for jobs X and Y. 2) It records the purchase of raw materials for $31,000, issuance of raw materials for $74,000 to the jobs, and labor costs of $65,000 for the jobs and indirect labor. 3) It applies predetermined overhead rates of $46 per machine hour to job X for 1,100 hours ($50,600) and job Y for 800 hours ($36,800), and records a difference between actual and applied overhead of $3,100.

    Copyright:

    © All Rights Reserved
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    of 3

    4 – 44.

    Application of Overhead

    a. Purchased direct materials and indirect materials with the following summary of receiving
    reports.

    Nama Akun Debit Kredit


    Persediaan Bahan Baku $31,000
    Kas $31,000
    (mencatat pembelian bahan
    baku)

    b. Issued direct materials and indirect materials with this summary of requisitions.

    Nama Akun Debit Kredit


    BOP Sesungguhnya $39,000
    BDP-Job X $11,000
    BDP-Job Y $24,000
    Persediaan bahan baku $74,000

    (mencatat pemakaian bahan


    baku sesuai masing – masing
    Job)

    c. Factory labor incurred is summarized by these time tickets:


    Job X $22,000, Job Y $15,000, indirect labor $28,000

    Nama Akun Debit Kredit


    Biaya gaji dan upah $65,000
    Utang gaji dan upah $65,000

    (mencatat gaji dan upah yg


    masih harus dibayar, sesuai
    time tickets)

    BDP-Job X $22,000
    BDP-Job Y $15,000
    BOP Sesungguhnya $28,000
    Biaya Gaji dan Upah $65,000

    (mencatat distribusi gaji dan


    upah)
    d. Factory utilities $3,000 , fatory depreciation $18,000 , insurance $2,500

    Nama Akun Debit Kredit


    BOP Sesungguhnya $23,500
    Biaya Utilitas $3,000
    Biaya Depresiasi $18,000
    Biaya ansuransi $2,500

    e. Factory overhead costs were applied to jobs at the predetermined rate of $46 per
    machine hour. Job X incurred 1,100 machine hours. Job Y used 800 machine hours.

    Nama Akun Debit Kredit


    BDP – Job X $50,600
    BDP – Job Y $36,800
    BOP – dibebankan $87,400
    (mencatat pembebanan BOP
    ke masing – masing job)

    *job X = $46x1,100 = $50,600


    *Job Y = $46x800 = $36,800

    BOP Sesungguhnya $63,900


    Selisih BOP $63,900
    (mencatat selisih laba BOP
    sesungguhnya dan BOP
    dibebankan)

    f. Job X was completed, job Y still in process at the end of March.

    Nama Akun Debit Kredit


    Persediaan barang jadi $83,600
    BDP – BBB $11,000
    BDP – BTK $22,000
    BDP – BOP $50,600
    (mencatat persediaan barang
    jadi )

    Persediaan BPD $75,800


    BDP – BBB $24,000
    BDP – BTK $15,000
    BDP – BOP $36,800
    (mencatat persediaan barang
    dalam proses akhir periode)
    Nilai BOP underapplied/overapplied
    = BOP sesungguhnya – BOP dibebankan
    = (39000+28000+3000+18000+2500) – (50600+36800)
    =$3,100

    Underapplied BOP adalah $3,100

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