1 WIP-CR01 144,460,500 2.

saldo akhir wip

spoilage inv 1,422,000
raw material 28,440,000
payroll 71,136,600 wip beginning
foh 46,305,900 wip procedeing
WIP-CS01 156,540,000 ending wip
raw material 33,690,000
payroll 78,000,000
foh 44,850,000
WIP -CS 02 168,117,000
raw material 31,470,000
payroll 86,760,000
foh 49,887,000
WIP - CR 02 168,588,000
raw material 67,320,000
payroll 61,110,000
foh 40,158,000

finish good 295,840,500

WIP-Cr 01 295,840,500
finish good 510,720,000
wip-cs 01 510,720,000

cash 517,720,875
sales revenue 517,720,875
cogs 295,840,500
finish good -cr01 295,840,500
freight in 5,177,209
cash 5,177,209
 3

372,303,000 FOH C 122,825,610

336,705,000 payrol
709,008,000 issurance
tax
acc dep
acc dep
ulty exp
repair &maintenance exp
raw material
misc exp

foh a= 181,200,900

foh a 181,200,900
foh c
cogs
###
2,490,000
2,535,000
2,340,000
2,520,000
17,280,000
6,720,000
5,730,000
45,770,610

122,825,610
58,375,290
a. Tarif foh 30 d saldo akhir wip
b. Job order cost sheet
FGH MNO Purnomo Telkom KAI wip pur 180,250
DM 30,000 17,500 13,000 39,000 36,260 wip tel 126,750
DL 60,000 49,000 32,500 67,500 45,000 wip kai 94,760
FOH 18,000 14,700 9,750 20,250 13,500 401,760

c total cost
WIP_FGH 108,000 wip mno 140,200
RAW 30000 wip fgh 194,500
PAY 60000 334,700
FOH 18000
WIP-MNO 81,200
R 17,500
PAY 49,000
FOH 14,700
WIP_Pur 55,250
RAW 13,000
PAY 32,500
FOH 9,750
Wip-Telko 126,750
RAW 39,000
PAY 67,500
FOH 20,250
WIP Kai 94,760
RAW 36,260
Pay 45,000
FOH 13,500

FINISH GOOD 140,200

WIP-MNO 140,200
Finish good 194,500
WIP FGH 194,500
e. Laporan laba rugi

sales 468,580
cogs 334,700
gross 133,880
sell &adm 45,000
income 88,880
PROCESS COSTING
UNIT Dept A Dept B
Unit in Beginning WIP 2,000 1,000
Started this Period 15,000 -
Unit transferred to next department 14,000 -
Unit received from previous department - 14000
Unit transferred to Finished Goods - 12,000
Unit in Ending WIP 3000 3000

Tingkat Penyelesaian Dept A Dept B

Beginning WIP
DM 100% -
CC 75% 70%
Ending WIP
DM 100% -
CC 80% 75%

COST Dept A Dept B

Beginning WIP
From Preceeding Dept - 29,000,000
DM 96,000,000 -
DL 75,000,000 50,000,000
FOH 60,000,000 45,000,000
Cost this Period
From Preceeding Dept 503,236,729
DM 224,000,000 -
DL 81,000,000 92,500,000
FOH 64,800,000 83,250,000
unit eq dep a
raw dm dl
finish 14,000 14,000 14,000
ending 3000 3000 3000
serapan 1 80% 80%
3000 2400 2400
unit eq de 17,000 16,400 16,400

biaya produksi
begining cost/unit
DM 96,000,000
DL 75,000,000
FOH 60,000,000
Cost this Period

DM 224,000,000 17,000 18,824

DL 81,000,000 16,400 9,512
FOH 64,800,000 16,400 7,610

biaya 600,800,000 35,945

wip b 503,236,729
wip a 503,236,729
Beginning WIP
Started this Periods
Transfered to Packaging Department
Transfered to Finished goods
Unit Shrinkage
Ending WIP Processing Department (100% Direct Materials, 60% Conversion Cost)
Ending WIP Packaging Department (70% Conversion Cost)

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
Processing Department Packaging Department copr processing departement
21,000 15,000 unit eq
99,000 90,000 raw dm
90,000 finish 90,000 90,000
95,000 ending 24,000 24,000
6,000 serapan 1 1
24,000 24,000 14,400
10,000 unit eq 114,000 104,400

laporan harga pokok

153,750,000 raw dm
129,600,000 bdp awal
83,124,000 112,800,000 mulai diproses
111,360,000 137,250,000
- finish good
??? ending 1 0.6
332,100,000 unit shrink - -
230,076,000 263,580,000
222,720,000 320,730,000
wip awal cost eq unit
raw 129,600,000
dm 83,124,000
foh 111,360,000
total
wip proceding
raw 332,100,000 114,000
dm 230,076,000 104,400
foh 222,720,000 104,400
1,108,980,000

unit %
dit ke peck 90,000 100
wip akhir
raw 24,000 1
dm 24,000 1
foh 24,000 1
pertnggungjawaban

wip-packaging 922,500,000
wip processing
 COPR packagong departement
unit eq
foh raw dm
90,000 finish 95000 95000
24,000 ending 10000 10000
1 serapan 1 0.7
14,400 10000 7000
104,400 unit eq 105000 102000

laporan harga pokok

dl jml rar dm
21,000 bdp awal
99,000 muai diproses
120,000
90,000 finish good
0.6 24,000 ending 1 0.70
- 6,000
120,000

cost/unit Beginning WIP cost eq unit

Cost from preceding Depar 153,750,000
Direct Materials
Direct Labor 112,800,000
FOH 137,250,000
Cost added to process during period
4,050 Cost from preceding Depar 922,500,000 105000
3,000 Direct Materials
3,200 Direct Labor 263,580,000 102000
10,250 FOH 320,730,000 102000
1,910,610,000
eq unit cost total cost unit %
90,000 10,250 922,500,000 finish good 95000 1
wip akhir
24,000 4,050 97,200,000 fpd 10000 1
14,400 3,000 43,200,000 dm 10000 0.7
14,400 3,200 46,080,000 foh 10000 0.7
1,108,980,000 pertanggungjawaban

922,500,000
foh
95000
10000
0.7
7000
102000

foh jml
15000
90000
105000
95000
0.70 10,000

cost / unit

10,250

3690
4490
18,430
eq unit cost cost total
95000 18,430 1,750,850,000

10000 10,250 102,500,000

7000 3690 25,830,000
7000 4490 31,430,000
1,910,610,000