roblem 66 l

CuanLlLv Schedule
uM uL lCP CuanLlLv lrom
Wl bealnnlna 73 60 60 2000
unlLs recelved from CuLLlna durlna perlod 8300 7300
10300 1000
unlLs Lransferred Lo llnlshed Coods lnvenLorv 9500
Wl endlna 60 40 40 1000
8300
CosL charaed Lo deparLmenL
Wl bealnnlna Lu unlL cosL
CosL from precedlna depL 4000
MaLerlal 400
Labor 800
lCP 1600
6800
CosL added durlna perlod
CosL from precedlna depL 128330 8300 1310
MaLerlal 30100 8600 330
Labor 21313 8700 243
lCP 30013 8700 343
209780
216380 2430
CosL accounLed for as follows unlL Lu unlL CosL
unlLs Lransferred Lo Assemblv
Wl bealnnlna 6800
CosL added Lo compleLe
MaLerlal 2000 23 300 330 1730
Labor 2000 40 800 243 1960
lCP 2000 40 800 343 2760
6470
13270
unlLs sLarLed compleLed 7300 100 7300 2430 183730
197020
Wl endlna
CosL from precedlna depL 1000 100 1000 1310 13100
MaLerlal 1000 60 600 330 2100
Labor 1000 40 400 243 980
lCP 1000 40 400 343 1380
19360
216580
upLon ManufacLurlna Companv
Assemblv ueparLmenL
CosL of roducLlon 8eporL
lor CcLober 2010
@anpa kerualan/kerusakan dalam proses produksl
,
Averaae Averaae
M L lCP M L lCP
19000 19000 19000 19000 19000
6000 1800 1800 3600 1080 1080
23000 20800 20800 2400 1920 1920
23000 22000 22000
M L lCP
300 800 800 lllC M L lCP M L lCP
7300 7300 7300 1600 1600 1600 1600
600 400 400
6000 1800 1800 3600 1080 1080
21000 18400 18400
8600 8700 8700 21000 19600 19600
Averaae Mlxlna 8rewlna
M L lCP
28000 28000 28000
6000 2400 2400

34000 30400 30400
roblem 66
upLon ManufacLurlna Companv
Mlxlna 8rewlna ueparLmenL
CosL of roducLlon 8eporL
lor CcLober 2010
CuanLlLv Schedule
uM uL lCP CuanLlLv M
Wl bealnnlna 4000 400
unlLs sLarLed and processed durlna perlod 36000
40000
unlLs Lransferred Lo Cannlna uepL 7300
unlLs spolled
Wl endlna 100 40 40 6000 1300
9400
CosL charaed Lo deparLmenL
Wl bealnnlna Lu unlL cosL
MaLerlal 600
Labor 88
lCP 128
816
CosL added durlna perlod
MaLerlal 4840 34000 016
Labor 824 30400 003
lCP 1088 30400 004
6732
7368 023
CosL accounLed for as follows unlL Lu unlL CosL
unlLs Lransferred Lo Cannlna 28000 100 28000 0230 6440
Spolled Coods (lCP ConLrol)
MaLerlal 6000 100 6000 016 960
Labor 6000 80 4800 003 144
lCP 6000 80 4800 004 192

Wl endlna
MaLerlal 6000 100 6000 016 960
Labor 6000 40 2400 003 72
lCP 6000 40 2400 004 96
1128
7368
L lCP
2400 3200
7300 7300
2400 1300
12300 12200
roblem 66
upLon ManufacLurlna Companv
CuLLlna ueparLmenL
CosL of roducLlon 8eporL
lor CcLober 2010
CuanLlLv Schedule
uM uL lCP CuanLlLv M L
Wl bealnnlna 90 40 20 1000 100 600
unlLs sLarLed and processed durlna perlod 9000
10000
unlLs Lransferred Lo Assemblv uepL 7300 7300
Wl endlna 100 80 100 1300 1300 1200
9100 9300
CosL charaed Lo deparLmenL
Wl bealnnlna Lu unlL cosL
MaLerlal 8010
Labor 1730
lCP 790
10330
CosL added durlna perlod
MaLerlal 81900 9100 900
Labor 18600 9300 200
lCP 39200 9800 400
139700
130230 1300
CosL accounLed for as follows unlL Lu unlL CosL
unlLs Lransferred Lo Assemblv
Wl bealnnlna 10330
CosL added Lo compleLe
MaLerlal 1000 10 100 9 900
Labor 1000 60 600 2 1200
lCP 1000 80 800 4 3200
3300
13830
unlLs sLarLed compleLed 7300 100 7300 13 112300

Wl endlna
MaLerlal 1300 100 1300 9 13300
Labor 1300 80 1200 2 2400
lCP 1300 100 1300 4 6000
21900
130230
lCP
800
7300
1300
9800