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Cost of Good Sold Statement

Materials Inventory, October 1


Purchases Materials

67,500,000
225,000,000

Materials Inventory, October 31


Direct Material

45,000,000
247,500,000

Direct Labor

225,000,000

Factory Overhead
Depreciation Factory Building
General Factory Overhead
Indirect Labor
Indirect Material
Factory Insurance
Total Factory Overhead

112,500,000
35,750,000
67,500,000
22,500,000
22,500,000
260,750,000

Added WIP
Work in Process Inventory, October 1
Work in Process Inventory, October 31

733,250,000
90,000,000
56,250,000

WIP Finished
Finished Good Inventory, October 1
Finished Good Inventory, October 31
Cost of Good Sold

767,000,000
135,000,000
168,750,000
733,250,000

1.
2.
3.
4.

Siapkanjurnaluntuktransaksi (a) sampai (e) di atas.


Siapkan Job order cost sheet sederhanauntuk Job #703 dan #704
Siapkanjurnaluntuktransaksi (f) sampai (h) di atas
Hitungsaldoakhirpersediaan-persediaan:
a.
Materials
b.
Work in Process
c.
Finished Goods

1a
B

d
e

f
G
h

Raw material
A/P
WIP 703
WIP 704
Raw material
WIP 703
Wip 704
Payroll
FOH C
Cash
WIP 703
WIP 704
FOH A
Finished Goods 703
WIP 703
NO Journal
A/R
Sales
COGS
Finished Good 700

2 #703
WIP 1 Juli
Direct Labor
18,750,000
Total Direct Labor
Direct Material
17,550,000
Total Direct Material
FOH A
11,700,000
Total FOH A
Total WIP
Transfered to F/G

19,500,000

18,750,000

17,550,000

11,700,000
67,500,000
67,500,000

66,300,000
18,750,000
21,750,000
17,550,000
24,750,000
29,925,000
11,700,000
16,500,000
67,500,000

13,104,000
9,360,000

4 Material
WIP
F/G

34,905,000
63,000,000
67,500,000

66,300,000

40,500,000
Payroll

42,300,000
Cash

42,300,000
29,925,000

1100
780
15000

28,200,000
67,500,000

13,104,000
9,360,000
#704
WIP 1 Juli
Direct Labor
24,750,000
Total Direct Labor
Direct Material
21,750,000
Total Direct Material
FOH A
16,500,000
Total FOH A
Total WIP
WIP 31 juli

24,750,000

21,750,000

16,500,000
63,000,000
63,000,000

42,300,000

DATA PRODUKSI
Beginning WIP (100% Direct Materials 1, 80% Conversion Cost)
Started this Periods
Transfered to Finishing Department
Unit Shrinkage
Ending WIP (100% Direct Materials 1, 70% Conversion Cost)
DATA BIAYA
Beginning WIP
Direct Materials
Direct Labor
FOH
Cost added to process during period
Direct Materials
Direct Labor
FOH
Total Cost
Direct Materials
Direct Labor
FOH

Cost Transfered to Finishing Department


Ending WIP
Direct Material
Direct Labor
FOH

DATA PRODUKSI
Beginning WIP (100% Direct Materials , 80% Conversion Cost)
From Mixing Department
Transferred to Finished Goods
Unit Spoilage (100% Direct Materials, 90% CC)
Ending WIP (100% Direct Materials, 70% CC)
DATA BIAYA
Beginning WIP
Cost from preceding Department.
Direct Materials
Direct Labor

FOH
Cost added to process during period
Cost from preceding Department.
Direct Materials
Direct Labor
FOH
Total Cost
Cost from preceding Department.
Direct Materials
Direct Labor
FOH

Transfered to Finished Good


Ending WIP
Cost From Preceeding
Direct Material
Direct Labor
FOH
Spoilage good
Cost From Preceeding
Direct Material
Direct Labor
FOH

Mixing Department
5,000
31,000
29,000
2,000
5,000
Mixing Department
28,800,000
17,340,000
13,872,000
73,200,000
63,910,000
51,128,000
248,250,000
102,000,000
81,250,000
65,000,000
Unit

Equivalent Unit
Cost/ unit
34000
3000
32500
2500
32500
2000
Cost/ Unit
7500
Penyelesai Unit Eq
Cost/unit Total Cost
29,000
100%
29000
7500 217,500,000
5,000
5,000
5,000

Finishing Departmet
2,000
29,000
27,000
1,000
3,000
Finishing Departmet
11,900,000
28,800,000
17,340,000

100%
70%
70%

5000
3500
3500

31,000
31,000

3000
2500
2000

15,000,000
8,750,000
7,000,000
248,250,000

20,808,000
217,500,000
126,200,000
102,660,000
123,192,000
648,400,000
229,400,000
155,000,000
120,000,000
144,000,000

Unit

Equivalent Unit
Cost/ unit
31,000
7,400
31,000
5,000
30,000
4,000
30,000
4,800
Total Cost
21,200

Penyelesai Unit Eq
Cost/unit Total Cost
27000
1
27000
21,200
572,400,000
3000
3000
3000
3000

1
1
0.7
0.7

3000
3000
2100
2100

7,400
5,000
4,000
4,800

1000
1000
1000
1000

1
1
0.9
0.9

1000
1000
900
900

7,400
5000
4000
4800
total cost

22,200,000
15,000,000
8,400,000
10,080,000

7,400,000
5,000,000
3,600,000
4,320,000
648,400,000

Produk
A
B
C
D
E

JumlahProduksi
10,000 ton
35,000 ton
55,000 ton
15,000 ton
500 ton

By Product = E
Karena tidak diperlukan Biaya Lanjutan
Harga by Product E = Rp 5.000.000

HargaPasar
25,000
20,000
28,000
29,000
10,000

BiayaLanjutan

harga Jual
Harga diluar Biaya Lanjutan
15,000,000
250,000,000
235,000,000
20,000,000
700,000,000
680,000,000
60,000,000 1,540,000,000
1,480,000,000
15,000,000
435,000,000
420,000,000
5,000,000
5,000,000
Total harga Jual tanpa By Product
2,815,000,000
Total Joint Cost
1,680,000,000

Alokasi Joint Cost pendekatan harga Pasar


140,248,668
405,825,933
883,268,206
250,657,194