Physical Units

Direct Materials
(tons)
Work in process, beginning inventory (June 1) 60 $ -
Degree of completion, beginning work in process
Started in June 100
Completed and transferred out during June 120
Work in process, ending inventory (June 30) 40
Degree of completion, ending work in process
Total costs added during June $ 27,000
Conversion Costs
$ 24,000
50%

75%
$ 62,400
 Chain
1 2 3 4
Gross Sales $ 50,000 $ 30,000 $ 100,000 $ 70,000

Sales returns:
Number of items 100 26 60 40
Amount $ 10,000 $ 5,000 $ 7,000 $ 6,000

Number of orders:
Regular 40 150 50 70
Rush 10 50 10 30
 Finishing Department
Production Cost Report
for the Month Ended June, 30

Equivalent Units
Physical Units Materials
Quantities
Units to be accounted for
Work in process, June 1 60
Started into production 100
Total units 160

Units accounted for

Completed and transferred out 120 120
Work in process, June 30 40 -
Total units 160 120

Costs Materials
Total costs $ 27,000
Equivalent units 120
Unit costs $ 225

Cost to be accounted for

Work in process, June 1
Started into production
Total Costs

Cost accounted for

Transferred out
Cost to complete and transferred out (120 x $801)
Work in proces, June 30
Materials (0 x $225)
Conversion costs (30 x $576)
Total costs
30

t Units
Conversion Costs

120
30
150 a
5 25
Conversion Costs Total
$ 86,400 $ 113,400 b
150
$ 576 $ 801 b

$ 24,000
89,400
$ 113,400

96,120 c

-
17,280 17,280 c
$ 113,400
 Chain
1 2 3 4
Gross Sales $50,000 $30,000 $100,000 $70,000
Sales returns -$10,000 -$5,000 -$7,000 -$6,000
Net Sales $40,000 $25,000 $93,000 $64,000
COGS -$32,000 -$20,000 -$74,400 -$51,200
Gross profit $8,000 $5,000 $18,600 $12,800

Operating expenses
Regular order processing -$800 -$3,000 -$1,000 -$1,400
Rush order processing -$1,000 -$5,000 -$1,000 -$3,000
Returns item processing -$1,000 -$260 -$600 -$400
Catalogue and customer support -$1,000 -$1,000 -$1,000 -$1,000
Total operating expense -$3,800 -$9,260 -$3,600 -$5,800

Operating profit $4,200 -$4,260 $15,000 $7,000

8 7
3 3
10
Direct materials used $ 76,000
Direct manufacturing labor costs 10,000
Indirect manufacturing labor costs 12,000
Other plant expenses 22,000
Cost of goods manufactured $ 120,000
 Penjualan Retur Penjualan
2015 100
2016 150 180 (80 tahun 2015 + 100 tahun 2016)