Jawaban Soal 1

Prime cost = Direct Materials Cost + Direct Labor Cost

Direct Materials Cost adalah Bahan Baku digunakan 250.000

Direct Labor Cost adalah Tenaga Kerja Langsung ( TKL) 287.000

Prime Cost = Direct Materials Cost + Direct Labor Cost

= Bahan Baku digunakan + Tenaga Kerja Langsung ( TKL)

= 250.000 + 287.000

= 537.000

Conversion Cost = Direct Labor Cost + Factory Overhead Cost

Direct Labor Cost adalah Tenaga Kerja Langsung ( TKL) 287.000

Factory Overhead Cost adalah Tenaga Kerja Tak Langsung (TKTL) 55.000, Bahan Penolong digunakan
62.000 dan Listrik Pabrik 4.000

Conversion Cost = Direct Labor Cost + Factory Overhead Cost

= Tenaga Kerja Langsung ( TKL) + (Tenaga Kerja Tak Langsung (TKTL) + Bahan Penolong
digunakan)

= 287.000 + (55.000 + 62.000 + 4.000)

= 408.000

Production Cost = Direct Materials Cost + Direct Labor Cost + Factory Overhead Cost

= Bahan Baku digunakan + Tenaga Kerja Langsung ( TKL) + (Tenaga Kerja Tak Langsung
(TKTL) + Bahan Penolong digunakan)

= 250.000 + 287.000 + (55.000 + 62.000 + 4.000)

= 658.000
Jawaban Soal 2
Production cost = Direct Materials Cost + Direct Labor Cost + Factory Overhead Cost

Direct Materials Cost : Pembelian Bahan Baku 200.000, Sediaan Bahan Baku awal 68.000, Sediaan Bahan
baku akhir 18.000

Direct Labor Cost : Tenaga Kerja Langsung ( TKL)287.000

Factory Overhead Cost : Overhead pabrik 159.000

Production cost = Direct Materials Cost + Direct Labor Cost + Factory Overhead Cost

= (200.000 + 68.000 -18.000) + 287.000 + 159.000

= 250.000 + 287.000 + 159.000

= 696.000

Cost of Goods manufactured = Direct materials cost + Direct labor cost + Factory overhead cost + Opening
work in process inventory – Ending work in process inventory

Opening work in process inventory : Produk dalam proses awal 105.000

Ending work in process inventory : Produk dalam proses akhir 65.000

Cost of Goods manufactured = 696.000 + 105.000 – 65.000

= 736.000

Cost of goods sold (COGS) = Cost of goods manufactured + Opening finished goods inventory – Ending
finished goods inventory

Opening finished goods inventory : Produk Jadi awal 44.000

Ending finished goods inventory : Produk Jadi akhir 27.000

Cost of goods sold (COGS) = 736.000 + 44.000 – 27.000

= 749.000

Gross Profit = Sales - Cost of goods sold (COGS)

= 1.000.000 – 749.000

= 251.000
Jawaban Soal 3

Tanggal Masuk Keluar Saldo

Uraian
(Maret) Unit Harga Total Unit Harga Total Unit Harga Total
1 Sediaan Bahan Baku awal 100 6.800 680.000
9 Digunakan dalam produksi 85 6.800 578.000 15 6.800 102.000
50 6.850 342.500 15 6.800 102.000
11 Dibeli bahan baku
50 6.850 342.500
75 6.870 515.250 15 6.800 102.000
18 Dibeli bahan baku 50 6.850 342.500
75 6.870 515.250
15 6.800 102.000 - 6.800 -
25 Digunakan dalam produksi 35 6.850 239.750 15 6.850 102.750
75 6.870 515.250
15 6.850 102.750 - 6.800 -
29 Digunakan dalam produksi
49 6.870 336.630 - 6.850 -
Jumlah 125 13.720 857.750 199 34.170 1.359.130 26 6.870 178.620

Jadi Nila Sedian Bahan Baku yang digunakan adalah sebesar 1.359.130