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Cost CH 4 Cost System 2019
Cost CH 4 Cost System 2019
Cost CH 4 Cost System 2019
Payroll 160.000
Accrued Payroll 160.000
Accrued Payroll 160.000
Cash 160.000
d Distribusi payroll adalah sbb:
Direct labor 65%
Indirect factory labor 15
Marketing salaries 13
Administrative salaries 7
Cash 205.000
Accounts Receivable 205.000
H Membayar kewajiban
Accounts payable $227.000
Estimated income tax 35.700
Cash 153.600
Accounts Receivable 230.400
Sales 384.000
1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
PT …
Cost of Goods Manufactured Statement
For Month Ending January 31, 2004
1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
PT …
Cost of Goods Sold Statement
For Month Ending January 31, 2004
1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
5 Add finished goods inv, Jan 1 68.700
Cost of goods available for sale $388.700
Less finished goods inv, Jan 31 100.700
Cost of goods sold $288.000
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PT …
Cost of Goods Sold Statement
For Month Ending January 31, 20__
1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in process inv, Jan 31 183.140
Cost of goods manufactured $320.000
5 Add finished goods inv, Jan 1 68.700
Cost of goods available for sale $388.700
Less finished goods inv, Jan 31 100.700
Cost of goods sold $288.000
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COST SYSTEM BIAYA YANG DIALOKASIKAN KE PRODUK
Direct Material
Direct Material Direct Labor
PENGUKURAN Direct Material Direct Labor Variable FOH
BIAYA Direct Labor Variable FOH Fixed FOH