PT XXX

XXX Departement
Cost of roduction Report
For Mardh 2015
Quantitiy Schedule
Beginning Inventory
Started In Process

Material

Transfer to Next Dep

Ending Inventory

Labour

100%

Cost Charged to Departement

Beginning Inventory
Material
Labour
FOH
Total
Cost Added during Current Period
Material
Labour
FOH
Total
Total Cost Charged to Departement

Total Cost

Cost Accounted as Follow

Transfer to Next Departement
WIP, Ending Inventory
Material
Labour
FOH
Total Cost Accounted For

Unit

FOH

75%

Equivalent Unit

50%

Unit Cost

728
30
60
818
7272
1520
2940
11732
12550

8000
7750
7500

1
0.2
0.4
1.6

% Completed
Eq. Unit
7000
100%
7000
1000
1000
1000

100%
75%
50%

1000
750
500

PT XXX
XXX Departement
Cost of roduction Report
For Mardh 2015
Quantitiy Schedule
Beginning Inventory
Received From
Added In Proses

Material

Labour

FOH

Transfer to Next Dep

Ending Inventory

80%

Cost Charged to Departement

Beginning Inventory
Cost From Preceding Dept.
Material
Labour
FOH
Total
Cost Added during Current Period
Cost From Preceding Dept.
Material
Labour
FOH
Total
Total Cost Charged to Departement

Total Cost

Cost Accounted as Follow

Transfer to Finished Good
WIP, Ending Inventory
Cost From Preceding Dept.
Material
Labour
FOH
Total Cost Accounted For

Unit

40%

Equivalent Unit

40%

Unit Cost

1754
620
68
160
2602
11200
4380
3100
5600
13080
15682

10200
10000
9600
9600

1.27
0.5
0.33
0.6
2.7

% Completed
Eq. Unit
9200
100%
9200
1000
1000
1000
1000

100%
80%
40%
40%

1000
800
400
400

Equivalent Unit
Unit yang Selesai di Ending Inventory
Material
Ending Inventory
Perssentase Penyelesaian
Quantity
800
7200
8000
7000
1000
8000

Transferred to Next Dep

Total Equivalent Unit

1000
100%
1000
7000
8000

Total Cost

8000
1550
3000
12550

Unit Cost Total Cost

1.6
11200
1
0.2
0.4

Quantity
1400
7000
1800

1000
150
200
12550

Equivalent Unit
Unit yang Selesai di Ending Inventory
From Pre Dept
Ending Inventory
1000
Perssentase Penyelesaian
100%
1000
Transferred to Next Dep
9200
Total Equivalent Unit
10200

10200
9200
1000
10200
Total Cost

12954
5000
3168
5760
26882

Unit Cost Total Cost

2.7
24840
1.27
0.5
0.33
0.6

1270
400
132
240
26882

Labour
FOH
1000
75%
750
7000
7750

1000
50%
500
7000
7500

Material Labour
FOH
1000
1000
80%
40%
800
400
9200
9200
10000
9600

1000
40%
400
9200
9600