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  • TUGAS CA (Version 1)

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    Adrian Eka Putra
    19 views5 pages
    The document summarizes the purchasing, usage, and costing of raw materials (clay and glaze), labor, and overhead for a manufacturing process. It shows material purchases, variances, costs transferred to work in process and finished goods, as well as standard and actual costs. The variances identified include a $900 favorable purchase variance for clay, a $86.60 unfavorable usage variance for clay, a $180 favorable purchase variance for glaze, and a $6.90 unfavorable usage variance for glaze. Total unfavorable variances were $198.50.

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    TUGAS CA (version 1)

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    The document summarizes the purchasing, usage, and costing of raw materials (clay and glaze), labor, and overhead for a manufacturing process. It shows material purchases, variances, costs transferred to work in process and finished goods, as well as standard and actual costs. The variances identified include a $900 favorable purchase variance for clay, a $86.60 unfavorable usage variance for clay, a $180 favorable purchase variance for glaze, and a $6.90 unfavorable usage variance for glaze. Total unfavorable variances were $198.50.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    19 views5 pages

    TUGAS CA (Version 1)

    Uploaded by

    Adrian Eka Putra
    The document summarizes the purchasing, usage, and costing of raw materials (clay and glaze), labor, and overhead for a manufacturing process. It shows material purchases, variances, costs transferred to work in process and finished goods, as well as standard and actual costs. The variances identified include a $900 favorable purchase variance for clay, a $86.60 unfavorable usage variance for clay, a $180 favorable purchase variance for glaze, and a $6.90 unfavorable usage variance for glaze. Total unfavorable variances were $198.50.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 5

    Raw Material - Clay

    Material Purchased $28,500.00 Puschase Variance $900.00


    Usage Variance $86.60 Usage $1,140.00

    $28,586.60 $2,040.00

    Balance $26,546.60

    Raw Material - Glaze


    Material Purchased $4,680.00 Puschase Variance $180.00
    Usage Variance $6.90 Usage $900.00

    $4,686.90 $1,080.00

    Balance $3,606.90

    Work In proses
    Clay Used - Std $1,140.00 Transfer To FG $31,080.00
    Glaze Used - Std $900.00
    Direct Labor - Molding $11,520.00
    Direct labor - Glazing $11,520.00
    OH - Absorbed $6,000.00
    $31,080.00

    Balance $0.00

    COGS
    Labor Variance $192.00 Clay Variance $6.90
    OH Variance $100.00 Glaze Variance $0.00
    $292.00 $6.90

    Finished Good - Inventory


    Trasfer From WIP $31,080.00

    Account Payable & Accured Payroll


    Clay Purchased $27,600.00
    Glaze Purchased $4,500.00
    Direct Labor - Molding $11,712.00
    Direct labor - Glazing $11,520.00
    Fixed OH $3,672.00
    Variable OH $2,428.00
    Balance $61,432.00

    Manufactured Overhead - Assigned


    Fixed OH $3,672.00 Transfer Absorbed OH $6,000.00
    Variable OH $2,428.00 OH variance $100.00
    $6,100.00 $6,100.00
    Balance $0.00

    Manufactured Overhead - Absorbed


    Transfer From Assigne $6,000.00 Trasfer To WIP $6,000.00

    Balance $0.00
    Standard Actual
    Cost
    Price Unit Total Price Unit Total Price
    Raw Material
    Clay $0.95 1,200 $1,140.00 $0.92 1,145 $1,053.40 $0.03
    Glaze $0.75 1,200 $900.00 $0.78 1,145 $893.10 -$0.03

    Direct Labor
    Molding $15.00 768 $11,520.00 $15.25 768 $11,712.00 -$0.25
    Glazing $15.00 768 $11,520.00 $15.00 768 $11,520.00 $0.00

    Prime Cost $25,080.00 $25,178.50

    Overhead:
    Variable $1.94 1,200 $2,328.00 $2.12 1,145 $2,428.00 -$0.18
    Fixed $3,672.00 $3,672.00

    Absorbed $5.00 1,200 $6,000.00 $5.33 1,145 $6,100.00 -$0.33

    Overhead Cost $6,000.00 $6,100.00


    Total $31,080.00 $31,278.50
    Variance
    U/UF Unit U/UF Total U/UF

    Favorable 55 Unfavorable $86.60 Favorable


    Unfavorable 55 Unfavorable $6.90 Favorable

    Unfavorable - Stable -$192.00 Unfavorable


    Stable - Stable $0.00 Stable

    -$98.50 Unfavorable

    Unfavorable 55 Unfavorable -$100.00 Unfavorable

    Unfavorable 55 Unfavorable -$100.00 Unfavorable

    -$100.00 Unfavorable
    -$198.50 Unfavorable
    Journal Entry

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