CUTTING DEPT.

Perusahaan menggunakan asumsi arus biaya FIFO. Tidak ada kerusakan/kehilangan/tambahan unit diproses

Beginning WIP TP TPT Trans out to Assembly Dept

1000 unit DM (80%) 10% $8,010 8500 unit berapa costnya?
DL (40%) 50% 1,750 a. From beginning WIP 700 unit
FOH (80%) 70% 790 Cost of beginning WIP $10,550
Total $10,550 Cost to complete :
Started in process 9000 unit DM =100 x 20% x $25,20 850
DL =100 x 60% x $10,00 1,000
FOH =100 x 40% x $15,20 2,975 $15,375 Jurnal:
b. From started & completed 400 unit @ $50,40 110,625 WIP - Assembly Dept $126,000
Total cost transferred to Assembly Dept $126,000 WIP - Cutting Dept $126,000

berapa cost? Cost of Ending WIP:

Ending WIP DM (60%) = 200 X 60% X $25,2 $7,650
1500 unit DL (20%) = 200 X 20% X $10 1,200
Jurnal: WIP - Cutting D $126,850 FOH (40%) = 200 X 40% X $15,2 2,550
Cost added
during period DM DL Applied FOH Materials $72,250 Cost of ending WIP $11,400
$72,250 $17,200 $37,400 Payroll 17,200
Applied FOH 37,400 Total cost accounted for as follows $137,400
Menghitung Unit Ekuivalen = (%TPT x WIP awal) + (TO - WIP awal) + Menghitung Cost per unit = Cost Added / Unit Ekiv.
(%TP x WIP Akhir)

Unit Ekiv. Unit Ekiv. Unit Ekiv. Total Unit Cost added
Unsur biaya WIP awal Start&Compl WIP akhir Ekiv. during period Cost/unit
DM 100 7,500 900 8,500 $72,250 $8.50 SAMA THO … 20.23965 20.24
DL 500 7,500 600 8,600 17,200 $2.00 20.23430 20.23
FOH 700 7,500 600 8,800 37,400 $4.25
Total cost added during perio $126,850 $14.75
Cost of Begining WIP 10,550
Total cost charged to Dep $137,400
 ASSEMBLY DEPT.
Perusahaan menggunakan asumsi arus biaya FIFO. Tidak ada kerusakan/kehilangan/tambahan unit diproses

Beginning WIP TP TPT Cost Trans out to Assembly Dept

2000 unit CFPD (100%) 0% $4,000 9500 unit berapa costnya?
DM (40%) 40% 400 a. From beginning WIP 180 unit
DL (20%) 60% 800 Cost of beginning WIP $6,800
FOH (20%) 60% 1,600 Cost to complete :
Transf in process 8500 unit Total $6,800 DM =180 x 60% x $12,00 2,710
DL =180 x 80% x $15,00 2,856
CFPD $126,000 FOH =180 x 80% x $18,00 3,960 $16,326 Jurnal:
b. From started & completed 400 unit @ $94,92 179,184 Finished Goods Inv. $195,510
Total cost transferred to Assembly Dept $195,510 WIP - Assembly Dept $195,510
Cost of Ending WIP:
berapa cost? CFPD (100%) = 100 X 100% X $49,92 14,824
Ending WIP DM (100%) = 100 X 100% X $12,00 2,033
1000 unit DL (70%) = 100 X 70% X $15,00 1,190
Jurnal: WIP - Ass Dept $82,406 FOH (70%) = 100 X 70% X $18,00 1,650
Cost added
during period DM DL Applied FOH Materials $30,150 Cost of ending WIP $19,696
$30,150 $21,896 $30,360 Payroll 21,896
Applied FOH 30,360 Total cost accounted for as follows $215,206
Menghitung Unit Ekuivalen = (%TPT x WIP awal) + (TO - WIP awal) +
(%TP x WIP Akhir) Menghitung Cost per unit = Cost Added / Unit Ekiv.

Unit Ekiv. Unit Ekiv. Unit Ekiv. WIP Total Unit Cost added
Unsur biaya WIP awal Start&Compl akhir Ekiv. during period Cost/unit
CFPD - 7,500 1,000 8,500 $126,000 $14.82
DM 800 7,500 600 8,900 30,150 $3.39 SAMA THO …
DL 1,200 7,500 500 9,200 21,896 $2.38
FOH 1,200 7,500 500 9,200 30,360 $3.30
Total cost added during perio $208,406 $23.89
Cost of Begining WIP 6,800
Total cost charged to Dep $215,206
 MIXING DEPT.
Perusahaan menggunakan asumsi arus biaya FIFO. Ada kenaikan kuantitas ketika material ditambahkan

Beginning WIP TP TPT Cost Trans out to Canning Dept

800 unit CFPD (100%) 0% $1,532 5.800 unit berapa costnya?
DM (80%) 20% 1,692 a. From beginning WIP 800 unit
Added in process 4.000 unit DL (25%) 75% 57 Cost of beginning WIP $3,395
FOH (25%) 75% 114 Cost to complete :
Transf in process 2.000 unit Total $3,395 DM =800 x 20% x $2,75 440
DL =800 x 75% x $0,60 360
CFPD $12,000 FOH =800 x 75% x $1,20 720 $4,915 Jurnal:
b. From started & completed 5.000 unit @ $6,55 32,750 Finished Goods Inv. $37,665
Total cost transferred to Assembly Dept $37,665 WIP - Assembly Dept $37,665
Cost of Ending WIP:
berapa cost? CFPD (100%) = 1.000 X 100% X $2,00 2,000
Ending WIP DM (100%) = 1.000 X 100% X $2,75 2,750
1.000 unit DL (50%) = 1.000 X 50% X $0,60 300
Jurnal: WIP - Ass Dept $27,920 FOH (50%) = 1.000 X 50% X $1,20 600
Cost added
during period DM DL Applied FOH Materials $16,940 Cost of ending WIP $5,650
$16,940 $3,660 $7,320 Payroll 3,660
Applied FOH 7,320 Total cost accounted for as follows $43,315
Menghitung Unit Ekuivalen = (%TPT x WIP awal) + (TO - WIP awal) +
Menghitung Cost per unit = Cost Added / Unit Ekiv.
(%TP x WIP Akhir)

Unit Ekiv. Unit Ekiv. Unit Ekiv. WIP Total Unit Cost added
Unsur biaya WIP awal Start&Compl akhir Ekiv. during period Cost/unit
CFPD - 5,000 1,000 6,000 $12,000 $2.00
DM 160 5,000 1,000 6,160 16,940 $2.75 SAMA THO …
DL 600 5,000 500 6,100 3,660 $0.60
FOH 600 5,000 500 6,100 7,320 $1.20
Total cost added during perio $39,920 $6.55
Cost of Begining WIP 3,395
Total cost charged to Dep $43,315