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Departement A

Departemen B
Beginning inventories :
Physical units
5,000
8,000
Cost :
Transferred in
45,320
Direct materials
10,000
Conversion cost
6,900
16,800
Current production :
Units started
25,000
?
Units transferred o
28,000
33,000
Cost :
Transferred in
?
Direct materials
57,800
37,950
Conversion cost
95,220
128,100
Percentage completion :
Beginning inventor
40%
50%
Ending inventory
80%
50%

Departemen A
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (40 % complete)
Units started during the period
Total units to account for

Units in process, 40% complete


Units completed and transferred out
Unit in process, 80% complete

Cost to account for :


Beginning work in process
Incurred during the period
Total cost to account for
cost per equivalent unit

Units accounted for :


Units completed and transferred out :
started and completed
From beginning work in process
Units in ending work in process (80 % complete)
Total unit accounted for

Calculation of Equivalent Units


Unit completed
Add: Units in ending work in process x fraction complete
a physical flow schedule
2000 x 100 %
an equivalent unit calculation
2000 x 80 %
calculation of units cost
Equivalent units of output
cost of ending work in process and cost of good transferred out
a cost reconciliation

Cost:
Work in process:
Materials
Conversion costs
Total
Current cost:
Materials
Conversion costs
Total

5000
28000
25000

10,000
6,900
16,900

57,800
95,220
153,020

Cost accounted for:


Goods transferred out ($ 5,71 x 28.000
Goods in ending work in process:
Materials ($ 2,26 x 2.000)
Conversion ($ 3,45 x 1.600)
Total costs accounted for

Departemen A

process (40 % complete)

23,000
5,000
ocess (80 % complete)

5,000
25,000
30,000

Departemen B
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (50 % complete)
Units transferred in during november
Total units to account for

28,000
2,000
30,000

Units accounted for :


Units completed and transferred out :
started and completed
25,000
From beginning work in process
8,000
Units in ending work in process (50 % complete)
Total unit accounted for

Equivalen Units
Materials
Conversion
28,000
28,000
in process x fraction complete
2,000
0
0
1,600
30,000
29,600

Materials

$
$

Cost Information
Coversion

10,000
57,800
67,800 $
2.26 $

Transferred
out

6,900
95,220
102,120
3.45

Ending work
in process

Equivalen Units
Calculation of Equivalent Units
Materials
Unit completed
33,000
Add: Units in ending work in process x fraction complete
3000 x 100 %
3,000
3000 x 50 %
0
Equivalent units of output
36,000
Cost Information
Total
16,900
153,020
$169,920
$
5.71

Materials
Cost to account for :
Beginning work in process
Incurred during the period
Total cost to account for
cost per equivalent unit

Total

159,880

159,880

0
0
159,880

4,520
5,520
10,040

4,520
5,520
169,920

$
$

28,520
37,950
66,470
1.85

Transferred
out
Cost accounted for:
Goods transferred out ($ 5,71 x 33.000)
Goods in ending work in process:
Materials ($ 2,26 x 3.000)
Conversion ($ 3,45 x 1.500)
Total costs accounted for

188,430

188,430

men B

8,000
28,000
36,000

33,000
3,000
36,000

Equivalen Units
Conversion
33,000
ion complete
0
1,500
34,500
Cost Information
Coversion

$
$

Total

16,800
45,320
128,100
166,050
144,900 $ 211,370
4.20 $
6.05

Ending work
in process

Total

188,430
6,780
5,175
11,955

6,780
5,175
200,385

DepartementDepartemen B
Beginning inventories :
Physical units
5,000
8,000
Cost :
Transferred in
45,320
Direct materials
10,000
Conversion cost
6,900
16,800
Current production :
Units started
25,000
?
Units transferred o
28,000
33,000
Cost :
Transferred in
?
Direct materials
57,800
37,950
Conversion cost
95,220
128,100
Percentage completion :
Beginning inventor
40%
50%
Ending inventory
80%
50%

Departemen A
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (40 % complete)
Units started during the period
Total units to account for
Units accounted for :
Units completed and transferred out :
started and completed
23,000
From beginning work in process
5,000
Units in ending work in process (80 % complete)
Total unit accounted for

Equivalen Units
Calculation of Equivalent Units
Materials
Unit completed
28,000
Add: Units in ending work in process x fraction complete
a physical flow schedule
2000 x 100 %
2,000
an equivalent unit calculation
2000 x 80 %
0
calculation of units cost
Equivalent units of output
30,000
cost of ending work in process and cost of good transferred out
a cost reconciliation
Cost Information
Materials
Units in process, 40% complete
5000
Cost to account for :
Units completed and transferred
28000
Beginning work in process
10,000
Unit in process, 80% complete
25000
Incurred during the period
57,800
Total cost to account for
$
67,800
Cost:
cost per equivalent unit
$
2.26
Work in process:
Materials
10,000
Transferred
Conversion costs
6,900
out
Total
$ 16,900
Cost accounted for:
Goods transferred out ($ 5,71 x 28.000
159,880
Current cost:
Goods in ending work in process:
Materials
57,800
Materials ($ 2,26 x 2.000)
0
Conversion costs
95,220
Conversion ($ 3,45 x 1.600)
0
Total
153,020
Total costs accounted for
159,880

emen A

5,000
25,000
30,000

Physical Units Flow Analysis


Units to account for :
Units in beginning work in process (50 % complete)
Units transferred in during november
Total units to account for

8,000
28,000
36,000

28,000
2,000
30,000

Units accounted for :


Units completed and transferred out :
started and completed
25,000
From beginning work in process
8,000
Units in ending work in process (50 % complete)
Total unit accounted for

33,000
3,000
36,000

Equivalen Units
Conversion
28,000
ction complete
0
1,600
29,600
Cost Information
Coversion

$
$

6,900
95,220
102,120
3.45

Ending work
in process

Equivalen Units
Calculation of Equivalent Units
Materials
Conversion
Unit completed
33,000
33,000
Add: Units in ending work in process x fraction complete
3000 x 100 %
3,000
0
3000 x 50 %
0
1,500
Equivalent units of output
36,000
34,500

Total
16,900
153,020
$169,920
$
5.71
Total

159,880

4,520
5,520
10,040

4,520
5,520
169,920

Materials
Cost to account for :
Beginning work in process
Incurred during the period
Total cost to account for
cost per equivalent unit

$
$

Cost Information
Coversion

0
37,950
37,950 $
1.05 $

Transferred
out
Cost accounted for:
Goods transferred out ($ 5,71 x 28.000)
Goods in ending work in process:
Materials ($ 2,26 x 2.000)
Conversion ($ 3,45 x 1.600)
Total costs accounted for

16,800
128,100
144,900
4.20

Ending work
in process

nformation
Total
16,800
166,050
$182,850
$
5.25
Total

CONTOH SOAL
*) cetak tebal = diketahui
Production
Unit in process 1 July 75% complete
Unit Completed and transfered out
Unit in process 31 July 25% complete
Cost
Work In Progress
Cost Added

20,000
50,000
10,000
$ 3,525
$ 10,125

Physical flow schedule


Units to account for :
Units in beginning work in process
Units started during the period
Total units to account for
Units accounted for :
Units completed and transferred out :
Started and completed
From beginning work in process
Units in ending work in process
Total units to account for

20,000
40,000
60,000

30,000
20,000

50,000
10,000
60,000

Equivalent Unit Calculation


Units Completed
50,000
Add : Unit at ending work in process x fraction completed
10.000 x 25%
2,500
Equivalent Unit of output
52,500

Calculation of Units Cost


Work In Progress
Cost Added
Total July Cost

$ 3,525
$ 10,125
$ 13,650

Equivalent Unit
Unit Cost

52,500
$ 0.26

cost of ending work in process and cost of good transferred out


Cost of Goods transfered out:
50.000 x 0,26
$ 13,000
Cost of ending work in process
2.500 x 0,26

Cost Reconsiliation
Goods transfered out

$
650
$ 13,650

$ 13,000

Beginning inventories :
Physical units
Cost :
Transferred in
Direct materials
Conversion cost
Current production :
Units started
Units transferred out
Cost :
Transferred in
Direct materials
Conversion cost
Percentage completion :
Beginning inventory
Ending inventory

Ending work in process

$
650
$ 13,650

Begining Work process


incurred during period

$ 3,525
$ 10,125
$ 13,650

*) cetak tebal = diketahui


Departement A
5,000

Departemen B
8,000
45,320

10,000
6,900

16,800

25,000
28,000

?
33,000

57,800
95,220

?
37,950
128,100

40%
80%

50%
50%

Departemen A
Physical flow schedule
Units to account for :
Units in beginning work in process
Units started during the period
Total units to account for

5,000
25,000
30,000

Units accounted for :


Units completed and transferred out :
Started and completed
From beginning work in process
Units in ending work in process
Total units to account for

23,000
5,000

Equivalent Unit Calculation


Units Completed
Add : Unit at ending work in process x fraction completed
2.000 x 80%
Equivalent Unit of output

Calculation of Units Cost


From beginning work in process
Direct Materials
Conversion Cost
Total beginning work in process
Inccured during period
Direct Materials
Conversion Cost
Total Inccured during period
Total Cost
Equivalent Unit
Unit Cost

$
$

28,000
2,000
30,000

28,000
1,600
29,600

10,000
6,900
$ 16,900

$
$

57,800
95,220
153,020
169,920
29,600
$
5.74

cost of ending work in process and cost of good transferred out


Cost of Goods transfered out:
28.000 x 5,74
$160,735
Cost of ending work in process
1.600 x 5,74

Cost Reconsiliation
Goods transfered out

$ 9,185
$169,920

$160,735

Ending work in process

$ 9,185
$169,920

Begining Work process


Incurred during period

$ 16,900
$153,020
$169,920

*) cetak tebal = diketahui


Departemen B
Physical flow schedule
Units to account for :
Units in beginning work in process
Units started during the period
Total units to account for
Units accounted for :
Units completed and transferred out :
Started and completed
From beginning work in process
Units in ending work in process
Total units to account for

8,000.00
225,286.41
233,286.41

25,000
8,000

33,000.00
200,286.41
233,286.41

Equivalent Unit Calculation


Units Completed
33,000.00
Add : Unit at ending work in process x fraction completed
200.286,41 x 50%
100,143.20
Equivalent Unit of output
133,143.20

Calculation of Units Cost


From beginning work in process
Direct Materials
Conversion Cost
Total beginning work in process
Inccured during period
Direct Materials
Conversion Cost
Total Inccured during period
Total Cost
Equivalent Unit
Unit Cost

$
$ 16,800
$

16,800

$ 37,950
$128,100
$ 166,050
$ 182,850
133,143.20
$
1.37

cost of ending work in process and cost of good transferred out


Cost of Goods transfered out:
33.000 x 1,37
$ 45,320
Cost of ending work in process
100.143,20 x 1,37

Cost Reconsiliation
Goods transfered out

$ 137,530
$ 182,850

45,320

Ending work in process

$ 137,530
$ 182,850

Begining Work process


Incurred during period

$ 16,800
$ 166,050
$ 182,850

Dikarenakan Unit started tidak diketahui dan Unit Endingnya juga


Solusi:
Cost of Goods transfered out:
Unit completed x Unit cost
$
45,320
Jadi Unit Cost = Cost of goods transfered / Unit Completed
Unit cost = 45.320 / 33.000
$
1.37
Calculation of Units Cost
From beginning work in process
Direct Materials
Conversion Cost
Total beginning work in process
Inccured during period
Direct Materials
Conversion Cost
Total Inccured during period
Total Cost

$
$ 16,800
$

16,800

$ 37,950
$128,100
166,050
182,850

Unit Cost = Total Cost / Equivalent Unit


Jadi, Equivalent Unit = Total Cost / Unit Cost
Equivalent Unit = 182.850 / 1,37

133,143.20

Equivalent Unit = Unit Completed + Add


Add = Equivalent Unit - Unit Completed
Add = 133.143,20 - 33.000

100,143.20

Add = Unit at ending x 50%


Unit at ending = Add / 50%

200,286.41