Diketahui:

Perusahaan SMART.CO melakukan kegiatan manufaktur dalam periode berjalan. Berikut ini proses yang terjadi pada Cutting D

Diminta:
1. Buatlah cost of production report pada Cutting Department dengan menggunakan metode FIFO
2. Buatlah cost of production report pada Assembly Department dengan menggunakan metode FIFO

Cutting Assembly
Department Department
Unit in Work-in Process, beginning inventory 100 180
Unit started in process in Cutting Department 600
Unit transferred to Assembly Department 500
Unit received from Cutting Department 500
Unit transferred to Finished Goods Inventory 580
Unit in Work in Process, ending inventory 200 100

Cutting Assembly
Department Department
Work-in Process, beginning inventory:
Cost from preceding department $ - $ 8,320
Materials $ 1,892 $ 830
Labor $ 400 $ 475
Factory Overhead $ 796 $ 518
Cost added during current period
Materials $ 13,608 $ 7,296
Labor $ 5,000 $ 9,210
Factory Overhead $ 7,904 $ 11,052

Quantity schedule (Cutting Department) Material Labor Factory Overhead

Beginning inventory 80% 40% 60%
Started in process this period

Transferred to Assembly Department

Ending inventory 60% 20% 40%

Quantity schedule (Assembly Department) Material Labor Factory Overhead

Beginning inventory 40% 20% 20%
Received from Cutting Department

Transferred to Finished Goods

Ending inventory 100% 70% 70%
ses yang terjadi pada Cutting Department dan Assembly Department.

Quantity
100
600
700
500
200
700

Quantity
180
500
680
580
100
680