Nama : Rut Yuliana

Kelas : AK-3A
NIM : 1705081081
TUGAS : S6-1

Meninquez Cabinet Company

Cost of Production Report For August

Keterangan Department I Department II

1. Unit Report :
Work In Process Inventory , Awal 200 250
Produksi Awal 600
Diterima dari Department terdahulu 650
Dikirim ke Department berikutnya 650
Dikirim ke Gudang
Work In Process Inventory , Akhir 150
Lost In Process 800 800 900

2. Cost Report : TC : UE = UC TC : UE = UC
Work In Process Inventory, Awal
Kos dari department sebelumnya 17410
Kos dari department sendiri : Direct Material 5365 3451
Direct Labor 530 3611
Factory Overhead 795 3611
Total 6690 28083
Kos tambahan selama periode
Kos dari department sebelumnya 45500 : 900 =
Kos dari department sendiri : Direct Material 26035 : 785 = 40 14273 : 840 =
Direct Labor 8350 : 740 = 12 20989 : 820 =
Factory Overhead 12525 : 740 = 18 20989 : 820 =
Total 46910 70 101751
TOTAL 53600 129834

3. Cost Recapitulation : UE X UC = TC UE X UC = TC
Kos yang ditransfer (ke department berikut/gudang) 650 x 70 = 45500 800 x 151 =
Work In Process Inventory, Akhir 150 100
Kos department terdahulu 100 x 69,9 =
Kos Tambahan : Direct Material 135 x 40 = 5400 40 x 21,1 =
Direct Labor 90 x 12 = 1080 20 x 30 =
Factory Overhead 90 x 18 = 1620 20 x 30 =
Total 8100
TOTAL 53600
 Department I
Direct Material
Direct Labor
Factory Overhead

Department II Department II
Direct Material
Direct Labor
Factory Overhead

General Journal : Meninquez Cabinet Company

800
100 Description
900 Pemakaian Bahan Baku
Work In Process Inventory (Department I )
: UE = UC Work In Process Inventory (Department II )
Raw Materials Inventory

Pembebanan Tenaga Kerja ke produksi

Work In Process Inventory (Department I )
Work In Process Inventory (Department II )
Payroll Expense

69.9 Pembebanan Factory Overhead ke produksi

21.1 Work In Process Inventory (Department I )
30 Work In Process Inventory (Department II )
30 Factory Overhead Cost-Controlling
151
Transfer dari Department I ke Department II
Work In Process Inventory (Department II )
X UC = TC Work In Process Inventory (Department I )
120800
Barang Selesai
6990 Finished Goods Inventory
844 Work In Process Inventory (Department II )
600 TOTAL
600
9034
129834
 650 + ( 90% x 150 ) = 785
650 + ( 60% x 150 ) = 740
650 + ( 60% x 150 ) = 740

800 + ( 40% x 100 ) = 840

800 + ( 20% x 100 ) = 820
800 + ( 20% x 100 ) = 820

binet Company

Dr ($) Cr ($)

26035
14273
40308

8350
20989
29339

12525
20989
33514

45500
45500

120800
120800
269461 269461
Nama : Rut Yuliana
Kelas : AK-3A
NIM : 1705081081
TUGAS : S6-2

Rimirez Tool Corporation

Cost of Production Report For December

Keterangan Department I Department II

1. Unit Report :
Work In Process Inventory , Awal 1000 1500
Produksi Awal 8000
Diterima dari Department terdahulu 7500
Dikirim ke Department berikutnya 7500
Dikirim ke Gudang
Work In Process Inventory , Akhir 1500
Lost In Process 9000 9000 9000

2. Cost Report : TC : UE = UC TC : UE = UC
Work In Process Inventory, Awal
Kos dari department sebelumnya 4785
Kos dari department sendiri : Direct Material 915
Direct Labor 60 201
Factory Overhead 90 555
Total 1065 5541
Kos tambahan selama periode
Kos dari department sebelumnya 24375 : 9000 =
Kos dari department sendiri : Direct Material 17085 : 9000 = 2
Direct Labor 4290 : 8700 = 0.5 2139 : 7800 =
Factory Overhead 6435 : 8700 = 0.75 3125 : 8000
Total 27810 3.25 29639
TOTAL 28875 35180

3. Cost Recapitulation : UE X UC = TC UE X UC = TC
Kos yang ditransfer (ke department berikut/gudang) 7500 x 3.25 24375 7000 x 4 =
Work In Process Inventory, Akhir 1500 2000
Kos department terdahulu 2000 x 3.24 =
Kos Tambahan : Direct Material 1500 x 2 = 3000
Direct Labor 1200 x 0.5 = 600 800 x 0.3 =
Factory Overhead 1200 x 0.75 = 900 1000 x 0.46 =
Total 4500
TOTAL 28875
 Department I
Direct Material
Direct Labor
Factory Overhead

Department II Department II
Direct Labor
Factory Overhead

General Journal : Rimirez Tool Corporation

7000 Description
2000 Pemakaian Bahan Baku
9000 Work In Process Inventory (Department I )
Raw Materials Inventory
: UE = UC
Pembebanan Tenaga Kerja ke produksi
Work In Process Inventory (Department I )
Work In Process Inventory (Department II )
Payroll Expense

Pembebanan Factory Overhead ke produksi

Work In Process Inventory (Department I )
3.24 Work In Process Inventory (Department II )
Factory Overhead Cost-Controlling
0.3
0.46 Transfer dari Department I ke Department II
4 Work In Process Inventory (Department II )
Work In Process Inventory (Department I )

X UC = TC Barang Selesai
28000 Finished Goods Inventory
Work In Process Inventory (Department II )
6480 TOTAL

240
460
7180
35180
 7500 + ( 100% x 1500 ) = 9000
7500 + ( 80% x 1500 ) = 8700
7500 + ( 80% x 1500 ) = 8700

7000 + ( 40% x 2000 ) = 7800

7000 + ( 50% x 2000 ) = 8000

orporation

Dr ($) Cr ($)

17085
17085

4290
2139
6429

6435
3125
9560

24375
24375

28000
28000
85449 85449