1.

) Income Statement

Digital Tunes Inc.

Income Statement
For The Month Ending December 31, 2010

Sales 13,600,000
Less cost of goods sold 3,187,500

Gross profit 10,412,500

Less commercial expenses:
Marketing expense 1,700,000
Media Campaign expense 4,000,000
Shipping expense 212,500
Administrative Expense 1,200,000 7,112,500
Income from operations 3,300,000
Less provision for income tax -

Net Income 3,300,000

# Perhitungan Sales
= 850.000 x $16
= $13.600.000

# Perhitungan COGS
Jumlah Terjual Pengali Total
Direct Labor 850,000 0.25 212,500
Direct Material 850,000 3.00 2,550,000
FOH Applied 1,200 354.17 425,000
COGS 3,187,500

Shipping Expense = 850.000 x 0,25 FOH Applied/ Unit = 850.000/ 2.400

= 212,500 = 354.167

2.) a. Balance Work In Process

Jumlah WIP Pengali Total
Direct Labor - 0.00 -
Direct Material 25,000 3.00 75,000
FOH Applied 1,200 10.42 12,500
Balance WIP 87,500

FOH Applied/ Unit = 25.000/ 2.400

= 354.167

2.) a. Balance Finished Goods

Jumlah Finishe Pengali Total
Direct Labor 150,000 0.25 37,500
Direct Material 150,000 3.00 450,000
FOH Applied 1,200 62.50 75,000
Balance Finished Goods 562,500

FOH Applied/ Unit = 150.000/ 2.400

= 62.5
Transaksi Keterangan Akun Debit Kredit
a. Materials 115,020
Account Payable 115,020

c. Work In Process 78,000

Payroll 78,000
Job 101 (2.500 x 8 = 20.000)
Job 102 (4.000 x 10 = 40.000)
Job 103 (3.000 x 6 = 18.000)
FOH 12,000
Payroll 12,000
Marketing & Salaries Expense 20,000
Payroll 20,000

d. Work In Process 108,175

Materials 108,175
FOH 7,520
Materials 7,520

e. Work In Process 42,750

FOH Applied 42,750

f. Finished Goods 190,350

Work In Process 190,350
Account Receivable 255,000
Sales 255,000
Cost of Goods Sold 190,350
Finished Goods 190,350

h. Marketing & Administrative Expense 15,000

Cash 15,000
FOH 24,680
Cash 24,680

i. Account Payable 85,000

Cash 85,000

j. Cost of Goods Sold 1,450

FOH Applied 1,450
 WIP Job 101 WIP Job 102
Debit Kredit Debit Kredit
Saldo Awal 5,500 88,350 Finished Goods Saldo Awal 2,000 102,000 Finished Goods
DM 51,600 DM 42,000
DL 20,000 DL 40,000
FOH Applied 11,250 FOH Applied 18,000
Total Cost 88,350 88,350 Total Cost 102,000 102,000
Saldo Akhir - - Saldo Akhir - -

WIP Job 103

Debit Kredit
Saldo Awal -
DM 14,575
DL 18,000
FOH Applied 13,500
Total Cost 46,075 -
Saldo Akhir 46,075 -
 Jackson Company
Cost of Goods Manufactured Statement
For The Month Ending Januari 31, 20XX

Direct Materials
Materials inventory, beginning 22,000
Purchases of raw materials 115,020
Material available for use 137,020
Less: Materials inventory, ending 21,325
Indirect Material used 7,520 28,845
Direct Material Consumed 108,175
Direct Labor 78,000
Factory Overhead
Payroll 12,000
Indirect Materials 7,520
Depreciation 2,000
Misc. FOH 22,680 44,200
Total Manufacturing Cost 230,375
Add WIP beginning 7,500
Less WIP ending - 46,075
COGM (Cost of Goods Manufactured) 191,800