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  • Lembar Jawab Process Costing 2 Perhitungan Departemen 1

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    Tri Shanty Aryani
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    The document provides production schedules and cost calculations for 3 departments. It shows the beginning and ending inventory, units produced and transferred between departments. It also lists the costs incurred for direct materials, direct labor and overhead for each department and calculates the cost per unit and total costs. The total costs are then transferred to subsequent departments to calculate the cost of goods sold.

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    Tri Shanty Aryani

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    The document provides production schedules and cost calculations for 3 departments. It shows the beginning and ending inventory, units produced and transferred between departments. It also lists the costs incurred for direct materials, direct labor and overhead for each department and calculates the cost per unit and total costs. The total costs are then transferred to subsequent departments to calculate the cost of goods sold.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    11 views6 pages

    Lembar Jawab Process Costing 2 Perhitungan Departemen 1

    Uploaded by

    Tri Shanty Aryani
    The document provides production schedules and cost calculations for 3 departments. It shows the beginning and ending inventory, units produced and transferred between departments. It also lists the costs incurred for direct materials, direct labor and overhead for each department and calculates the cost per unit and total costs. The total costs are then transferred to subsequent departments to calculate the cost of goods sold.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    Lembar Jawab Process Costing 2

    Perhitungan Departemen 1

    Skedul Produksi
    BDP awal 8.000 unit
    Masuk dalam proses 7.000 unit
    15.000 unit
    Jumlah yang ditransfer ke dept 2 13.000 unit
    BDP akhir 1.900 unit
    Hilang 100 unit
    15.000 unit

    Ekuivalen : Barang selesai + (BDP Akhir × Tingkat Penyelesaian%) + Barang Hilang


    Bahan baku : 13.000 + (1.900 × 100%) + 100 = 15.000 unit
    Konversi : 13.000 + (1.900 × 60%) + 100 = 14.240 unit

    Biaya yang dibebankan

    Elemen Biaya HP bulan Januari 2009 HP BDP awal

    Biaya Bahan Baku 70,000,000 110,000,000


    Biaya Tenaga Kerja 9,500,000 140,000,000
    Biaya Overhead Pabrik 18,500,000 50,000,000
    Jumlah biaya yang dibebankan 98,000,000 300,000,000

    Perhitungan Harga Pokok


    HP barang selesai
    13.000 x 27.309 = 355,017,000
    100 x 27.309 = 2,730,900
    HP barang selesai yg ditransfer ke dept B

    Harga Pokok BDP akhir


    Bahan baku 1.900 x 100% × 12.000 = 22,800,000
    Upah 1.900 x 60% × 10.499 = 11,968,860
    BOP 1.900 x 60% × 4.810 = 5,483,400

    Jumlah biaya yang diperhitungkan


    Total Biaya Biaya/unit

    180,000,000 12,000
    149,500,000 10,499
    68,500,000 4,810
    398,000,000 27,309

    357,747,900

    40,252,260
    398,000,160
    Perhitungan Departemen 2

    Skedul Produksi
    BDP awal 500 unit
    Masuk dalam proses 13.000 unit
    13.500 unit
    Jumlah yang ditransfer ke Dept 3 12.500 unit
    BDP akhir 500 unit
    Hilang akhir 300 unit
    Rusak normal 200 unit
    13.500 unit

    Ekuivalen : Barang selesai + (BDP Akhir×Tk.penyelesaian%) - (BDP Awal×Tk.penyelesaian%) + Hilang + Rusak


    Bahan baku : 12.500 + (500 × 100%) - (500 × 100%) + 300 + 200 = 13.000 unit
    Konversi : 12.500 + (500 × 75%) - (500 × 50%) + 300 + 200 = 13.125 unit

    Biaya yang dibebankan


    HP BDP Awal 50.000.000
    Elemen Biaya Total Biaya Biaya/unit
    Biaya Bahan Baku 357,747,900 27,519
    Biaya Tenaga Kerja 70,625,000 5,381
    Biaya Overhead Pabrik 50,500,000 3,848
    Jumlah biaya yang dibebankan 478,872,900 36,748

    Perhitungan Harga Pokok


    HP BDP Awal 50,000,000
    Bi konversi 500 x 50% × 9.229 = 2,307,250
    HP barang selesai (12.500 - 500) x 36.748 = 440,976,000
    Hilang 300 x 36.748 = 11,024,400
    Rusak 200 x 36.748 = 7,349,600
    Harga Pokok barang selesai yang ditransfer ke Dept 3
    Harga Pokok BDP akhir
    HP Dept 1 500 x 100% × 27.519 = 13,759,500
    Upah 500 x 75% × 5.381 = 2,017,875
    BOP 500 x 75% × 3.848 = 1,443,000

    Jumlah biaya yang diperhitungkan


    .penyelesaian%) + Hilang + Rusak

    511,657,250

    17,220,375
    528,877,625
    Perhitungan Departemen 3

    Skedul Produksi
    BDP awal 100 unit
    Masuk dalam proses 12.500 unit
    12.600 unit
    Jumlah yang ditransfer ke gudang 12.500 unit
    BDP akhir 50 unit
    Hilang Awal 50 unit

    12.600 unit

    Ekuivalen : Barang selesai + (BDP Akhir×Tk.penyelesaian%) - (BDP Awal×Tk.penyelesaian%)


    Bahan baku : 12.500 + (50 × 100%) - (100 × 100%) = 12.450 unit
    Konversi : 12.500 + (50 × 60%) - (100 × 50%) = 12.480 unit

    Biaya yang dibebankan


    HP BDP Awal 36.000.000

    Elemen Biaya Total Biaya Biaya/unit

    HP Dept 2 511,657,250 41,097


    Biaya Bahan Baku 29,550,000 2,373
    Biaya Tenaga Kerja 48,500,000 3,886
    Biaya Overhead Pabrik 20,300,000 1,627
    Jumlah biaya yang dibebankan 610,007,250 48,983

    Perhitungan Harga Pokok


    HP BDP Awal 36,000,000
    Bi konversi 100 x 50% × 5.513 = 275,650
    HP barang selesai (12.500 - 100) x 48.983 = 607,389,200

    Harga Pokok barang selesai yang ditransfer ke gudang


    Harga Pokok BDP akhir
    HP Dept 2 50 x 100% × 41.097 = 2,054,850
    BBB 50 x 100% × 2.373 = 118,650
    BTK 50 x 60% × 3.886 = 116,580
    BOP 50 x 60% × 1.627 = 48,810
    Jumlah biaya yang diperhitungkan
    nyelesaian%)

    643,664,850

    2,338,890
    646,003,740

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