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  • Job Order Costing: Contoh Soal

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    Daniel Aldiyano
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    1. Job order costing involves tracking direct costs and allocating indirect costs to jobs or orders based on a cost allocation base like machine hours. 2. An example is provided to calculate the costs, revenues, and gross margin for Job 650 involving 25 special machines. Direct costs included $50,000 in materials and $19,000 in labor. Manufacturing overhead was $65,100 and was allocated to Job 650 based on its 500 machine hours, resulting in $13,125 of overhead costs. Total costs were $82,125 and revenues were $114,800, resulting in a gross margin of 28.5%.

    Original Description:

    Job Order Costing Managerial economic

    Original Title

    FD6-Job Order Costing

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    1. Job order costing involves tracking direct costs and allocating indirect costs to jobs or orders based on a cost allocation base like machine hours. 2. An example is provided to calculate the costs, revenues, and gross margin for Job 650 involving 25 special machines. Direct costs included $50,000 in materials and $19,000 in labor. Manufacturing overhead was $65,100 and was allocated to Job 650 based on its 500 machine hours, resulting in $13,125 of overhead costs. Total costs were $82,125 and revenues were $114,800, resulting in a gross margin of 28.5%.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    21 views2 pages

    Job Order Costing: Contoh Soal

    Uploaded by

    Daniel Aldiyano
    1. Job order costing involves tracking direct costs and allocating indirect costs to jobs or orders based on a cost allocation base like machine hours. 2. An example is provided to calculate the costs, revenues, and gross margin for Job 650 involving 25 special machines. Direct costs included $50,000 in materials and $19,000 in labor. Manufacturing overhead was $65,100 and was allocated to Job 650 based on its 500 machine hours, resulting in $13,125 of overhead costs. Total costs were $82,125 and revenues were $114,800, resulting in a gross margin of 28.5%.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    Job Order Costing

    Dear All,

    Berikut basic concept u/ pokok bahasan Job Order Costing :

    1. Seperti pada Cost Concept, Job Order Costing terdiri dari Direct Cost dan Indirect Cost.

    2. Perhitungannyapun sama seperti perhitungan Cost lainnya, sederhana dan mudah diterapkan.

    3. Biasa dipakai untuk membuat estimasi biaya, normal cost/standard cost, actual cost.

    Contoh Soal

    Dear All,

    Berikut contoh soal u/ JOC.

    A manufacturing company is planning to sell

    a batch of 25 special machines (Job 650) to a

    retailer for $114,800.

    Direct Material $50.000 ; Direct Labor $19.000

    The cost allocation base is machine-hours.

    Job 650 used 500 machine-hours.

    2,480 machine-hours were used by all jobs.

    Manufacturing Overhead $65.100.

    So,

    Actual Indirect Cost : $65.100/2480 = $26.25

    $26.25 x 500 hours = $13.125.

    Direct materials $50,000

    Direct labor $19,000

    Factory overhead $13,125

    Total $82,125

    Gross Margin ?

    Revenues $114,800

    Cost of goods sold $82,125 -


    Gross margin $32,675

    or $32.675/$114.800 = 28%

    Semoga bisa dimengerti dan bermanfaat.

    Regards,

    Tika

    $32,675 ÷ $114,800 = 28.5%


    What is the gross margin of this job?
    Actual indirect cost rate is
    $65,100 ÷ 2,480 = $26.25 per machine-hour

    Actual indirect cost rate is


    $65,100 ÷ 2,480 = $26.25 per machine-hour

    Manufacturing overhead costs were $65,100.


    Direct costs are: Direct materials = $50,000
    Direct manufacturing labor = $19,000
    Direct costs are: Direct materials = $50,000
    Direct manufacturing labor = $19,000
    Direct costs are: Direct materials = $50,000
    Direct manufacturing labor = $19,000

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