DEPARTEMENT 1 AVERAGE & DEPARTEMENT 2 AVERAGE

GANTI SENDIRI YA During Maret 2018 Departement 1 Department 2

INPUT
Unit in beginning inventory 3,000 4,000
Unit from preceeding depart.
Unit started during this month 45,000 46,000
48,000 50,000
OUTPUT
Unit transferred out 46,000 48,000
Unit in ending inventory 2,000 2,000
Unit in beginning inventory 48,000 50,000
TIC DM DL FOH
Departement 1 100% 75% 50% 50%
Department 2 100% 60% 40% 20%
Unit in ending inventory
TIC DM DL FOH
Departement 1 100% 100% 80% 60%
Department 2 100% 70% 20% 10%
Cost in beginning inventory Departement 1 Department 2
TIC 1,587,000
DM 328,000 277,020
DL 843,600 495,720
FOH 251,200 140,460
1,422,800 2,500,200
Cost added during this month
TIC 18,078,000
DM 5,000,000 2,850,000
DL 9,200,000 4,020,000
FOH 3,100,000 1,320,000
17,300,000 26,268,000

NOTE!!
 DEPARTEMENT 1 FIFO & DEPARTEMENT 2 FIFO
GANTI SENDIRI YA During Maret 2018 Departement 1 Department 2
INPUT
Unit in beginning inventory 1,500 1,000
Unit from preceeding depart. 7,800 10,000
Unit started during this month 2,700 2,500
12,000 13,500
OUTPUT
Unit transferred out 10,000 8,000
Unit in ending inventory 2,000 5,500
Unit in beginning inventory 12,000 13,500
TIC DM DL FOH
Departement 1 3% 3% 3% 3%
Department 2 % % % %
Unit in ending inventory
TIC DM DL FOH
Departement 1 3% 3% 3% 3%
Department 2 % % % %
Cost in beginning inventory Departement 1 Department 2
TIC 40,500 140,000
DM 75,000 49,000
DL 28,350 22,200
FOH 60,000 36,800
203,850 248,000
Cost added during this month
TIC 307,500 2,065,182
DM 585,000 620,000
DL 442,050 448,400
FOH 538,000 545,200
1,565,050 3,678,782

NOTE!!
 DEPARTEMENT 1 AVERAGE & DEPARTEMENT 2 FIFO
GANTI SENDIRI YA During Maret 2018 Departement 1 Department 2
INPUT
Unit in beginning inventory 2,000 -
Unit from preceeding depart. 10,000
Unit started during this month 8,000
10,000 10,000
OUTPUT
Unit transferred out 10,000 9,500
Unit in ending inventory - 500
Unit in beginning inventory 10,000 10,000
TIC DM DL FOH
Departement 1 100% 100% 60% 60%
Department 2 100% 0% 0% 0%
Unit in ending inventory
TIC DM DL FOH
Departement 1 100% 0% 0% 0%
Department 2 100% 100% 80% 80%
Cost in beginning inventory Departement 1 Department 2
TIC - -
DM 40,000,000 -
DL 6,000,000 -
FOH 2,000,000 -
48,000,000 -
Cost added during this month
TIC 256,000,000
DM 180,000,000 -
DL 20,000,000 4,187,500
FOH 8,000,000 2,000,000
208,000,000 262,187,500

NOTE!!
 DEPARTEMENT 1 FIFO & DEPARTEMENT 2 AVERAGE
GANTI SENDIRI YA During Maret 2018 Departement 1 Department 2
INPUT
Unit in beginning inventory 1,500 1,000
Unit from preceeding depart. 7,800 10,000
Unit started during this month 2,700 2,500
12,000 13,500
OUTPUT
Unit transferred out 10,000 8,000
Unit in ending inventory 2,000 5,500
Unit in beginning inventory 12,000 13,500
TIC DM DL FOH
Departement 1 100% 3% 3% 3%
Department 2 100% % % %
Unit in ending inventory
TIC DM DL FOH
Departement 1 100% 3% 3% 3%
Department 2 100% % % %
Cost in beginning inventory Departement 1 Department 2
TIC 40,500 140,000
DM 75,000 49,000
DL 28,350 22,200
FOH 60,000 36,800
203,850 248,000
Cost added during this month
TIC 307,500 2,008,452
DM 585,000 620,000
DL 442,050 448,400
FOH 538,000 545,200
1,565,050 3,622,052

NOTE!!
 Departement 1
VERAGE Cost of Production Report
During Maret 2018
AVERAGE
Physical Units
INPUT
Unit in beginning inventory 3,000
Unit from preceeding depart. -
Unit started during this month 45,000
48,000
OUTPUT
Unit transferred to out 46,000
Unit in ending inventory 2,000
48,000

Equivalent Units
See only OUTPUT!!! Total Unit TIC
Unit transferred out 46,000 46,000
Unit in ending inventory 2,000 2,000
Total Equivalent Units 48,000 48,000

Cost as INPUT
TIC DM
Cost in beginning inventory - 328,000
Cost added during this month - 5,000,000
Total Cost as Input - 5,328,000

Cost per Equivalent Unit

TIC DM
Total Cost as Input - 5,328,000
Total Equivalent Units 48,000 48,000
Cost per Equivalent Unit - 111.000

Cost as OUTPUT
TIC DM
Total cost completed&transferred out - 5,106,000
Total cost in ending inventory - 222,000
Total Cost as OUTPUT - 5,328,000
 Departement 1
FO Cost of Production Report
During Maret 2018
FIFO
Physical Units
INPUT
Unit in beginning inventory 1,500
Unit from preceeding depart. 7,800
Unit started during this month 2,700
12,000
OUTPUT
Unit transferred out 10,000
Unit in ending inventory 2,000
12,000

Equivalent Units
Total Unit TIC
Unit transferred out
To complete from beginning inv. 1,500 1,455
Started&Completed during Nov 8,500 8,500
Unit in ending inventory 2,000 60
Total Equivalent Units 12,000 10,015

Cost as INPUT
TIC DM
Cost in beginning inventory 40,500 75,000
Cost added during this month 307,500 585,000
Total Cost as Input 348,000 660,000

Cost per Equivalent Unit

TIC DM
Total Cost added during this month 307,500 585,000
Total Equivalent Units 10,015 10,015
Cost per Equivalent Unit 30.704 58.412

Cost as OUTPUT
TIC DM
Cost transferred out
Cost completed in beginning inventory
Cost to complete in beginning inv. 44,674 84,990
Cost started&completed during this month 260,984 496,505
Total cost completed&transferred out 305,658 581,495
Total cost in ending inventory 1,842 3,505
 Total Cost as OUTPUT

Departement 1
FIFO Cost of Production Report
During Maret 2018
AVERAGE
Physical Units
INPUT
Unit in beginning inventory 2,000
Unit from preceeding depart. -
Unit started during this month 8,000
10,000
OUTPUT
Unit transferred to out 10,000
Unit in ending inventory -
10,000

Equivalent Units
See only OUTPUT!!! Total Unit TIC
Unit transferred out 10,000 10,000
Unit in ending inventory - -
Total Equivalent Units 10,000 10,000

Cost as INPUT
TIC DM
Cost in beginning inventory - 40,000,000
Cost added during this month - 180,000,000
Total Cost as Input - 220,000,000

Cost per Equivalent Unit

TIC DM
Total Cost as Input - 220,000,000
Total Equivalent Units 10,000 10,000
Cost per Equivalent Unit - 22,000.000

Cost as OUTPUT
TIC DM
Total cost completed&transferred out - 220,000,000
Total cost in ending inventory - -
Total Cost as OUTPUT - 220,000,000
 Departement 1
RAGE Cost of Production Report
During Maret 2018
FIFO
Physical Units
INPUT
Unit in beginning inventory 1,500
Unit from preceeding depart. 7,800
OUTPUT 2,700
12,000
OUTPUT
Unit transferred out 10,000
Unit in ending inventory 2,000
12,000

Equivalent Units
Total Unit TIC
Unit transferred out
To complete from beginning inv. 1,500 -
Started&Completed during Nov 8,500 8,500
Unit in ending inventory 2,000 2,000
Total Equivalent Units 12,000 10,500

Cost as INPUT
TIC DM
Cost in beginning inventory 40,500 75,000
Cost added during this month 307,500 585,000
Total Cost as Input 348,000 660,000

Cost per Equivalent Unit

TIC DM
Total Cost added during this month 307,500 585,000
Total Equivalent Units 10,500 10,015
Cost per Equivalent Unit 29.286 58.412
Cost as OUTPUT
TIC DM
Cost transferred out
Cost completed in beginning inventory
Cost to complete in beginning inv. - 84,990
Cost started&completed during this month 248,929 496,505
Total cost completed&transferred out 248,929 581,495
Total cost in ending inventory 58,571 3,505
Total Cost as OUTPUT
 t1
n Report Co
2018
AVERAGE
Physical Units
INPUT
Unit in beginning inventory
Unit from preceeding depart.
Unit started during this month

OUTPUT
Unit transferred to out
Unit in ending inventory

Equivalent Units
DM DL FOH See only OUTPUT!!!
46,000 46,000 46,000 Unit transferred out
2,000 1,600 1,200 Unit in ending inventory
48,000 47,600 47,200 Total Equivalent Units

Cost as INPUT
DL FOH Total Cost
843,600 251,200 1,422,800 Cost in beginning inventory
9,200,000 3,100,000 17,300,000 Cost added during this month
10,043,600 3,351,200 18,722,800 Total Cost as Input

Cost per Equivalent Unit

DL FOH
10,043,600 3,351,200 Total Cost as Input
47,600 47,200 Total Equivalent Units
211.000 71.000 393.000 Cost per Equivalent Unit

Cost as OUTPUT
DL FOH Total
9,706,000 3,266,000 18,078,000 Total cost completed&transferred out
337,600 85,200 644,800 Total cost in ending inventory
10,043,600 3,351,200 18,722,800 Total Cost as OUTPUT
 t1
n Report Co
2018
FIFO
Physical Units
INPUT
Unit in beginning inventory
Unit from preceeding depart.
Unit started during this month

OUTPUT
Unit transferred out
Unit in ending inventory

Equivalent Units
DM DL FOH
Unit transferred out
1,455 1,455 1,455 To complete from beginning inv.
8,500 8,500 8,500 Started&Completed during Nov
60 60 60 Unit in ending inventory
10,015 10,015 10,015 Total Equivalent Units

Cost as INPUT
DL FOH Total Cost
28,350 60,000 Cost in beginning inventory
442,050 538,000 1,872,550 Cost added during this month
470,400 598,000 1,872,550 Total Cost as Input

Cost per Equivalent Unit

DL FOH
442,050 538,000 Total Cost added during this month
10,015 10,015 Total Equivalent Units
44.139 53.719 Cost per Equivalent Unit

Cost as OUTPUT
DL FOH Total
Cost transferred out
203,850 Cost completed in beginning inventory
64,222 78,162 272,048 Cost to complete in beginning inv.
375,180 456,615 1,589,284 Unit Cost Cost started&completed during this month
439,402 534,777 2,065,182 206.518 Total cost completed&transferred out
2,648 3,223 11,218 Total cost in ending inventory
 2,076,400 Total Cost as OUTPUT

t1
n Report Co
2018
FIFO
Physical Units
INPUT
Unit in beginning inventory
Unit from preceeding depart.
Unit started during this month

OUTPUT
Unit transferred out
Unit in ending inventory

Equivalent Units
DM DL FOH
10,000 10,000 10,000 Unit transferred out
- - - To complete from beginning inv.
10,000 10,000 10,000 Started&Completed during Nov
Unit in ending inventory
Total Equivalent Units
DL FOH Total Cost
6,000,000 2,000,000 48,000,000 Cost as INPUT
20,000,000 8,000,000 208,000,000
26,000,000 10,000,000 256,000,000 Cost in beginning inventory
Cost added during this month
Total Cost as Input
DL FOH
26,000,000 10,000,000 Cost per Equivalent Unit
10,000 10,000
2,600.000 1,000.000 25,600 Total Cost added during this month
Total Equivalent Units
Cost per Equivalent Unit
DL FOH Total
26,000,000 10,000,000 256,000,000 Cost as OUTPUT
- - -
26,000,000 10,000,000 256,000,000 Cost transferred out
Cost completed in beginning inventory
Cost to complete in beginning inv.
 Cost started&completed during this month
Total cost completed&transferred out
Total cost in ending inventory
Total Cost as OUTPUT

t1
n Report Co
2018
AVERAGE
Physical Units
INPUT
Unit in beginning inventory
Unit from preceeding depart.
Unit started during this month

OUTPUT
Unit transferred to out
Unit in ending inventory

Equivalent Units
DM DL FOH See only OUTPUT!!!
Unit transferred out
1,455 1,455 1,455 Unit in ending inventory
8,500 8,500 8,500 Total Equivalent Units
60 60 60
10,015 10,015 10,015 Cost as INPUT

Cost in beginning inventory

DL FOH Total Cost Cost added during this month
28,350 60,000 203,850 Total Cost as Input
442,050 538,000 1,872,550
470,400 598,000 2,076,400 Cost per Equivalent Unit

Total Cost as Input

DL FOH Total Equivalent Units
442,050 538,000 Cost per Equivalent Unit
10,015 10,015
44.139 53.719 Cost as OUTPUT
 Total cost completed&transferred out
DL FOH Total Total cost in ending inventory
Total Cost as OUTPUT
203,850
64,222 78,162 227,374
375,180 456,615 1,577,229 Unit Cost
439,402 534,777 2,008,452 200.845
2,648 3,223 67,948
2,076,400
 Department 2
Cost of Production Report
During Maret 2018

inning inventory 4,000

preceeding depart. -
d during this month 46,000
50,000

erred to out 48,000

ing inventory 2,000
50,000

Total Unit TIC DM DL

48,000 48,000 48,000 48,000
ing inventory 2,000 2,000 1400 400
alent Units 50,000 50,000 49,400 48,400

TIC DM DL FOH
inning inventory 1,587,000 277,020 495,720 140,460
d during this month 18,078,000 2,850,000 4,020,000 1,320,000
19,665,000 3,127,020 4,515,720 1,460,460

quivalent Unit
TIC DM DL FOH
19,665,000 3,127,020 4,515,720 1,460,460
alent Units 50,000 49,400 48,400 48,200
quivalent Unit 393.300 63.300 93.300 30.300

TIC DM DL FOH
completed&transferred out 18,878,400 3,038,400 4,478,400 1,454,400
n ending inventory 786,600 88,620 37,320 6,060
as OUTPUT 19,665,000 3,127,020 4,515,720 1,460,460
 Department 2
Cost of Production Report
During Maret 2018

inning inventory 1,000

preceeding depart. 10,000
d during this month 2,500
13,500

8,000
ing inventory 5,500
13,500

Total Unit TIC DM DL

ete from beginning inv. 1,000 #VALUE! #VALUE! #VALUE!

Completed during Nov 7,000 7,000 7,000 7,000
ing inventory 5,500 #VALUE! #VALUE! #VALUE!
alent Units 13,500 #VALUE! #VALUE! #VALUE!

TIC DM DL FOH
inning inventory 140,000 49,000 22,200 36,800
d during this month 2,065,182 620,000 448,400 545,200
2,065,182 620,000 448,400 545,200

quivalent Unit
TIC DM DL FOH
added during this month 2,065,182 620,000 448,400 545,200
alent Units #VALUE! #VALUE! #VALUE! #VALUE!
quivalent Unit #VALUE! #VALUE! #VALUE! #VALUE!

TIC DM DL FOH

pleted in beginning inventory

omplete in beginning inv. #VALUE! #VALUE! #VALUE! #VALUE!
ted&completed during this month #VALUE! #VALUE! #VALUE! #VALUE!
completed&transferred out #VALUE! #VALUE! #VALUE! #VALUE!
n ending inventory #VALUE! #VALUE! #VALUE! #VALUE!
as OUTPUT

Department 2
Cost of Production Report
During Maret 2018

inning inventory -
preceeding depart. 10,000
d during this month -
10,000

9,500
ing inventory 500
10,000

Total Unit TIC DM DL

ete from beginning inv. - - - -

Completed during Nov 9,500 9,500 9,500 9,500
ing inventory 500 500 500 400
alent Units 10,000 10,000 10,000 9,900

TIC DM DL FOH
inning inventory - - - -
d during this month 256,000,000 - 4,187,500 2,000,000
256,000,000 - 4,187,500 2,000,000

quivalent Unit
TIC DM DL FOH
added during this month 256,000,000 - 4,187,500 2,000,000
alent Units 10,000 10,000 9,900 9,900
quivalent Unit 25,600.000 - 422.980 202.020

TIC DM DL FOH

pleted in beginning inventory

omplete in beginning inv. - - - -
ted&completed during this month 243,200,000 - 4,018,308 1,919,192
completed&transferred out 243,200,000 - 4,018,308 1,919,192
n ending inventory 12,800,000 - 169,192 80,808
as OUTPUT

Department 2
Cost of Production Report
During Maret 2018

inning inventory 1,000

preceeding depart. 10,000
d during this month 2,500
13,500

erred to out 8,000

ing inventory 5,500
13,500

Total Unit TIC DM DL

8,000 8,000 8,000 8,000
ing inventory 5,500 5500 #VALUE! #VALUE!
alent Units 13,500 13,500 #VALUE! #VALUE!

TIC DM DL FOH
inning inventory 140,000 49,000 22,200 36,800
d during this month 2,008,452 620,000 448,400 545,200
2,148,452 669,000 470,600 582,000

quivalent Unit
TIC DM DL FOH
2,148,452 669,000 470,600 582,000
alent Units 13,500 #VALUE! #VALUE! #VALUE!
quivalent Unit 159.145 #VALUE! #VALUE! #VALUE!

TIC DM DL FOH
completed&transferred out 1,273,157 #VALUE! #VALUE! #VALUE!
n ending inventory 875,295 #VALUE! #VALUE! #VALUE!
as OUTPUT 2,148,452 #VALUE! #VALUE! #VALUE!
 JURNAL PEMBEBANAN BIAYA PRODUKSI
Department 2 Department 3

WIP-Depart. 2 17,300,000 WIP-Depart 3

Material 5,000,000 Material
Salary Payable/Payroll 9,200,000 Salary Payable/Payroll
Cash/Applied FOH 3,100,000 Cash/Applied FOH

JURNAL TRANSFER OUTPUT

Department 2 Department 3

WIP-Depart 3 18,078,000 Finished Goods

WIP-Depart. 2 18,078,000 WIP-Depart 3
FOH
48,000
200 JURNAL PENJUALAN UNIT PRODUK
48,200 A/R atau Cash
Sales
COGS
Total Cost Finished Goods
2,500,200
26,268,000
28,768,200

580.200

Total
27,849,600
918,600
28,768,200
 JURNAL PEMBEBANAN BIAYA PRODUKSI
Department 2 Department 3

WIP-Depart. 2 1,565,050 WIP-Depart 3

Material 585,000 Material
Salary Payable/Payroll 442,050 Salary Payable/Payroll
Cash/Applied FOH 538,000 Cash/Applied FOH

JURNAL TRANSFER OUTPUT

Department 2 Department 3

WIP-Depart 3 2,065,182 Finished Goods

WIP-Depart. 2 2,065,182 WIP-Depart 3
FOH

#VALUE! JURNAL PENJUALAN UNIT PRODUK

7,000 A/R atau Cash
#VALUE! Sales
#VALUE! COGS
Finished Goods

Total Cost
248,000
3,678,782
3,678,782

Total

248,000
#VALUE!
#VALUE! Unit Cost
#VALUE! #VALUE!
#VALUE!
 #VALUE!

JURNAL PEMBEBANAN BIAYA PRODUKSI

Department 2 Department 3

WIP-Depart. 2 208,000,000 WIP-Depart 3

Material 180,000,000 Material
Salary Payable/Payroll 20,000,000 Salary Payable/Payroll
Cash/Applied FOH 8,000,000 Cash/Applied FOH

JURNAL TRANSFER OUTPUT

Department 2 Department 3

WIP-Depart 3 256,000,000 Finished Goods

WIP-Depart. 2 256,000,000 WIP-Depart 3
FOH

- JURNAL PENJUALAN UNIT PRODUK

9,500 A/R atau Cash
400 Sales
9,900 COGS
Finished Goods

Total Cost
-
262,187,500
262,187,500

Total

-
-
249,137,500 Unit Cost
249,137,500 26,225.000
13,050,000
262,187,500

JURNAL PEMBEBANAN BIAYA PRODUKSI

Department 2 Department 3

WIP-Depart. 2 1,565,050 WIP-Depart 3

Material 585,000 Material
Salary Payable/Payroll 442,050 Salary Payable/Payroll
Cash/Applied FOH 538,000 Cash/Applied FOH

JURNAL TRANSFER OUTPUT

Department 2 Department 3

WIP-Depart 3 2,008,452 Finished Goods

WIP-Depart. 2 2,008,452 WIP-Depart 3
FOH
8,000
#VALUE! JURNAL PENJUALAN UNIT PRODUK
#VALUE! A/R atau Cash
Sales
COGS
Total Cost Finished Goods
248,000
3,622,052
3,870,052

#VALUE!

Total
#VALUE!
#VALUE!
#VALUE!
 8,190,000
2,850,000
4,020,000
1,320,000

27,849,600
27,849,600
1,613,600
620,000
448,400
545,200

#VALUE!
#VALUE!
 6,187,500
-
4,187,500
2,000,000

249,137,500
249,137,500
1,613,600
620,000
448,400
545,200

#VALUE!
#VALUE!