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Dewi Sinta Wulandari (2823123029)
Dewi Sinta Wulandari (2823123029)
Kelas : PS 5 A
Cara memasak :
1. Masaklah santan, garam, tepung beras, gula pasir, serta daun
pandan tersebut sembari di aduk hingga masakan tersebut
meletup-letup.
2. Kemudian masukkan larutan tepung sagu dan aduklah hingga
merata.
3. Potong kecil-kecil pisang yang telah dikukus dan nangka.
4. Kemudian campurkan kedalam adonan, bungkus dengan daun
pisang atau cetakan.
5. Kemudian kukus kembali selama 40 menit.
6. Setelah matang garnish dengan strawbery, daun pandan dan
saus.
Bahan Bongko :
Tepung beras
Pisang
Strawbery
Tepung sagu
Santan
Daun pandan
Gula pasir
Daun Pisang
Saus
Nangka
Air
Garam
Unit
Beginning Wip Units
Started Production
Transferred Out
Beginning Wip % Complete
Ending Wip % Complete
Cost:
Beginning Wip Transferred In Cost
Beginning Wip Materials Cost
Beginning Wip Coversion Cost
Direct Materials
Conversion Costs:
Direct Labor
Manufacturing Overhead
Total Conversion Costs
Dept I
Dept II
Dept III
0
34
34
0
34
34
0
34
34
N/A
Completed
N/A
Completed
N/A
Competed
Rp0
Rp0
Rp0
Rp18.500
Rp0
Rp0
Rp0
Rp3.400
Rp0
Rp0
Rp0
Rp6.500
Rp680
Rp1.995
Rp2.675
Rp680
Rp1.980
Rp2.660
Rp340
Rp2.725
Rp3.065
DEPARTEMENT 1
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production
Total Physical Units To Account For :
0
34
34
Transferred
In
Direct Material
Conversion Cost
Total Cost
34
0
34
N/A
N/A
N/A
34
0
34
34
0
34
N/A
Rp0
Rp18.500
Rp18.500
34
Rp544,11
Rp0
Rp2.675
Rp2.675
34
Rp78,68
N/A
N/A
34 X Rp 545 = Rp 18.499,74
0
34 X Rp
2.675,12
Rp0
Rp21.175
Rp21.175
Rp622.79
79 = Rp
0
Rp21.175*
0
rp 21.175
DEPARTEMENT 2
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production
Total Physical Units To Account
0
34
34
Transferred In
Direct Material
Conversion Cost
Total Cost
For :
2 Unit Accounted For :
Completed And Transferred Out
Ending Work In Process
Total Physical Units To Be
Assigned Cost
3 Unit Cost :
Beginning Work In Process
Costs Added
Total Cost To Account For
Total Equivalent Units
Cost Per Equivalent Unit
4
34
0
34
0
34
0
34
0
34
34
34
34
N/A
Rp21.175
Rp21.175
34
Rp622,79
Rp0
Rp3.400
Rp3.400
34
Rp100
Rp0
Rp 2.660
Rp 2.660
34
Rp78,24
34 X Rp622,79= Rp21.174,86
0
34 X Rp 100 = Rp 3.400
0
Rp0
Rp27.235
Rp27.235
Rp801,03
34 X Rp 79 = Rp
2.660,16
Rp27.235*
0
0
Rp27.235
DEPARTEMEN 3
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production
0
34
Transferred In
Direct Material
Conversion Cost
Total Cost
34
34
0
34
0
34
0
34
0
34
34
34
34
N/A
Rp27.235
Rp27.235
34
Rp801,03
Rp6.500
Rp6.500
34
Rp191,18
Rp3.065
Rp3.065
34
Rp90,15
34 X Rp801,03 = Rp27.235,02
0
34 X Rp191,12=Rp6.500,12
0
Rp 37.000
Rp 9.000
Rp 46.000
Rp36.800
Rp36.800
Rp1.082,36
34 X Rp 105 = Rp
3.065,1
Rp36.800*
0
0
Rp36.800
Rp 21.175
Rp 21.175
Rp 27.235
Rp 27.235
Rp 36.800
Rp 36.800
Rp 18.500
Rp 680
Rp 1995
Rp 21.175
Rp 21.175
Rp 3.400
Rp 680
Rp 1.980
Rp 27.235
Rp 27.235
Rp 6.500
Rp 340
Rp 2.725
Rp 36.800
Rp 27.450
Cash
Penjualan (24 unit)
Rp 36.000
Rp 25.992
Rp 375
Rp 1.083
Rp 36.000
Rp 1.083
Rp 1.803
MATERIAL INVENTORY
Balance
Rp 0
Dept 1)
Direct (Purchase):
Direct :
Rp
Tepung Beras 5500
Tepung Beras
Rp
Tepung Sagu
2000
Tepung Sagu
Rp
Gula Pasir
5000
Gula Pasir
Rp
Nangka
5000
Nangka
Rp
Pisang
5000
Pisang
Rp
Kelapa
3000
Kelapa
Rp
Strawbery
5500
Indirect :
Rp
Saus
1000
Air
Rp
Cup
5000
Garam
Indirect (Purchase) :
Daun Pandan
Rp
Air
3000
Dept 2)
Garam
Rp 500
Direct :
Daun Pandan
Rp 500
Cup
Rp
Daun Pisang
1000
Indirect :
Rp
Kresek
1000
Air
Solasi
Rp 500
Daun Pisang
Sendok
Rp
Dept 3)
Rp 5500
Rp 500
Rp 1000
Rp 5000
Rp 5000
Rp 1500
Rp 1000
Rp 25
Rp 150
Rp 3400
Rp 1000
Rp 150
2500
Direct :
Strawbery
Saus
Indirect :
Daun Pandan
Kresek
Solasi
Sendok
Rp 5500
Rp 1000
Rp
Rp
Rp
Rp
100
150
25
850
Balance
MANUFACTURING WAGES
Wages
Wages Incured
Assigned :
Direct Labor:
Dept 1)
Pengaduka
Rp
n
20/Unit
Direct Labor :
Rp
Pencetakan 20/Unit
Pengadukan
Rp
Finishing
10/Unit
Indirect Labor :
Rp
Pemasaran 10/Unit
Dept 2)
Indirect
Labor :
Rp 5/Unit
Direct Labor :
Pencetakan
Rp
680
Rp
170
Rp
680
Dept 3)
Direct Labor :
Rp
Finishing
340
Cost of good sold
Direct labor :
Rp
Pemasaran
375
MANUFACTURE
Rp
Indirect material 1.150
Biaya listrik
Rp 50
Rp
Biaya gas
180
Penyusutan
Rp
peralatan
300
Penyusutan
Rp
perlengkapan
300
OVERHEAD DEPT 2
MANUFACTURE
Rp
Indirect material 1.125
Biaya listrik
Rp 50
Biaya transport
Rp1.000
Penyusutan
Rp 300
OVERHEAD DEPT 3
Rp
1.175
Rp 170
Rp 50
Rp 300
Rp 300
Indirect material
Biaya listrik
Rp 1.150
Rp 50
Biaya gas
Penyusutan
peralatan
Penyusutan
perlengkapan
Rp 180
Indirect material
Biaya listrik
Biaya transport
Penyusutan
Rp 300
Rp 300
Rp
Rp
Rp
Rp
1.125
50
1.000
300
peralatan
Penyusutan
perlengkapan
Rp 300
peralatan
Penyusutan
perlengkapan
Rp 300
Rp
21.175
Balance
Rp
37.377
Transferred in from
dept 2
Direct material
Direct labor
Manufacturing
overhead
Balance
Rp
27.235
Rp
6.500
Rp 850
Rp
2.725
Rp 9.782
Rp 27.450
Rp25.992
Rp 1.083
good