Nama : Salsabila Qotrunnada

NIM = 041911333150
TUGAS AKBI
Exercise 6.1

1.)

Cost from
Preceding Factory
Department Materials Labor Overhead

Equivalent units transferred out 20,000 20,000 20,000 20,000

Equivalent units in ending inventory :
Cost from preceding department (100% × 5,000
5,000)
Materials (100% × 5,000) 5,000

Labor (80% × 5,000) 4,000

Factory overhead (60% × 5,000) 3,000

Total equivalent units 25,000 25,000 24,000 23,000

2.)

Cost from
Preceding Factory
Department Materials Labor Overhead

Cost in beginning inventory 0 0 0 0

Cost added during current period $40,000 $15,000 $9,600 $16,330

Total cost to be accounted for $40,000 $15,000 $9,600 $16,330

Divided by total equivalent units 25,000 25,000 24,000 23,000

Cost per equivalent unit $1.60 $0.60 $0.40 $0.71

Exercise 6.3
Tyndol Fabricators Inc.
Cutting and Forming Department
Cost of Production Report
For November
Quantity Schedule Materials Labor Overhead Quantity

Beginning inventory 800

Started in process this period 3,200

4,000
Transferred to assembling department 3,400
Ending inventory 75% 40% 25% 600

4,000

Cost Charged to Department Total Cost Equivalent Unit Cost**

Units*
Beginning inventory :
Materials $17,923
Labor 2,352
Factory overhead 3,800

Total cost in beginning inventory $24,075

Cost added during current period :

Materials $68,625 3,850 $22.48
Labor 14,756 3,640 4.70
Factory overhead 29,996 3,550 9.52

Total cost added during current period $113,377

Total cost charged to department $137,452 $36.70

Cost accounted for as follows Units % Complete Units Cost Total Cost
Transfer to Assembling Department 3,400 100% $36.70 $ 124,780
Work in process, ending inventory:
Materials 600 75% $22.48 $10.116
Labor 600 40% 4.70 1.128
Factory Overhead 600 25% 9.52 1.428 12,672
Total cost accounted for $137,452

* Total number of equivalent units required in the cost accounted for section determined as
follows :
 Materials Labor Overhead
Equivalent units transferred out 3,400 3,400 3,400
Equivalent units in ending inventory 450 240 150
Total equivalent units 3,850 3,640 3,550

** Total cost (i.e., the cost in beginning inventory plus the cost added during the current
period) divided by the total number of equivalent units required in the cost accounted for
section.

Problem 6.3
1.)
Jetter Engine Corporation
Casting Department
Cost of Production Report
For February

Quantity Schedule Materials Labor Overhead Quantity

Beginning inventory 500

Started in process this period 3,000
3,500
Transferred to Assembly Department 2,700
Ending Inventor 100% 80% 90% 800
3,500

Cost Charged to Department Total Cost Equivalent Units* Unit Cost**

Beginning inventory:
Material $ 10,925
Labor 338
Factory overhead 2,839
Total cost in beginning inventory $ 14,102
Cost added during current period:
Materials $146,575 3,500 $ 45.00
Labor 16,362 3,340 5.00
Factory overhead 48,461 3,420 15.00

Total cost added during current period $211,398

Total cost charged to department $225,500 $ 65.00
Cost Accounted for as Follows Units %Complete Unit Cost Total Cost
Transferred to Assembly Department 2,700 100% $65.00 $175,500
Work in Process. ending inventory :
Materials 800 100% $45.00 $36,000
Labor 800 80% 5.00 3,200
Factory overhead 800 90% 15.00 10,800 50,000
Total cost accounted for $225,500

*Total number of equivalent units required in the cost accounted for section determined as
follows :
Materials Labor Overhead
Equivalent units transferred out 2,700 2,700 2,700
Equivalent units in ending inventory 800 640 720
Total equivalent units 3,500 3,340 3,420

** Total cost (i.e., the cost in beginning inventory plus the cost added during the current
period) divided by the total number of equivalent units required in the cost accounted for
section.

Jetter Engine Corporation

Assembly Department
Cost of Production Report
For February

Quantity Schedule Materials Labor Overhead Quantity

Beginning inventory 1,000

Received from Casting Department 2,700
3,700
Transferred to Finishing Department 2,900
Ending Inventory 70% 30% 30% 800
3,700

Cost Charged to Department Total Cost Equivalent Units* Unit Cost**

Beginning inventory:
Cost from preceding department $ 63,150
Materials 40,258
Labor 12,426
Factory overhead 12,426
Total cost in beginning inventory $128,260
Cost added during current period:
Cost from preceding department $175,500 3,700 $64.50
Materials 116,480 3,460 45.30
Labor 44,408 3,140 18.10
Factory overhead 44,408 3,140 18.10
 Total cost added during current period $380,796
Total cost charged to department $509,056 $146.00

Cost Accounted for as Follows Units %Complete Unit Cost Total Cost
Transferred to Finishing Departmen 2,900 100% $146.00 $423,400
Work in Process. ending inventory:
Cost from preceding department 800 100% $ 64.50 $51,600
Materials 800 70% 45.30 25,368
Labor 800 30% 18.10 4.344
Factory overhead 800 30% 18.10 4.344 85,656
Total cost accounted for $509,056

*Total number of equivalent units required in the cost accounted for section determined as
follows :
Prior Dept.Cost Materials Labor Overhead
Equivalent units transferred out 2,900 2,900 2,900 2,900

Equivalent units in ending inventory 800 560 240 240

Total equivalent units 3,700 3,460 3,140 3,140

** Total cost (i.e., the cost in beginning inventory plus the cost added during the current
period) divided by the total number of equivalent units required in the cost accounted for
section.

Jetter Engine Corporation

Finishing Department
Cost of Production Report
For February

Quantity Schedule Labor Overhead Quantity

Beginning inventory 300

Received from Assembly Department 2,900
3,200
Transferred to Finished Goods 2,800
Ending Inventory 50% 50% 400
3,200

Cost Charged to Department Total Cost Equivalent Units* Unit Cost**

Beginning inventory :
Cost from preceding department $ 42,840
Labor 2,760
 Factory overhead 4,140
Total cost in beginning inventory $ 49,740
Cost added during current period:
Cost from preceding department $423,400 3,200 $ 145.70
Labor 12,240 3,000 5.00
Factory overhead 18,360 3,000 7.50
Total cost added during current period $454.000
Total cost charged to department $503.740 $ 158.20

Cost Accounted for as Follows Units %Complete Unit Cost Total Cost
Transferred to Finished Goods 2,800 100% $158.20 $442,960
Work in Process. ending inventory :
Cost from preceding department 400 100% $145.70 $58,280
Labor 400 50% 5.00 1,000
Factory overhead 400 50% 7.50 1,500 60,780
Total cost accounted for $503,740

*Total number of equivalent units required in the cost accounted for section determined as
follows :
Prior Dept.Cost Labor Overhead
Equivalent units transferred out 2,800 2,800 2,800
Equivalent units in ending inventory 400 200 200
Total equivalent units 3,200 3,000 3,000

** Total cost (i.e., the cost in beginning inventory plus the cost added during the current
period) divided by the total number of equivalent units required in the cost accounted for
section.

2)
Work in Process—Casting Department 146,575
Work in Process—Assembly Department 116,480
Materials 263,055

Work in Process—Casting Department 16,362

Work in Process—Assembly Department 44,408
Work in Process—Finishing Department 12,240
Payroll 73,010

Work in Process—Casting Department 48,461

Work in Process—Assembly Department 44,408
Work in Process—Finishing Department 18,360
Applied Factory Overhead 111,229

Work in Process—Assembly Department 175,500

Work in Process—Casting Department 175,500
Work in Process—Finishing Department 423,400
Work in Process—Assembly Department 423,400

Finished Goods inventory 442,960

Work in Process —Finishing Department 442,960