Nama : Venesia Abigael (1832088)

1.) Required : Compute for direct labor, (RPCPA,adapted)

for the year 2019 :
Direct Labor : Manufacturing Cost-(Direct Material Used + FOH)

Direct Material :
Opening raw materials Inventiry

Add : Raw Metrials Purchases 100.000

Closing raw materials
inventory 135.000
Less : -75.000
Total Material Used 160.000
Direct Labor 225.000
Faktor x overhead 175.000
Total cost of manufacturing 560.000

Total cost of manufacturing = Total material used + Direct labor + FOH

560.000= 160.000 + X + 175.000
X = 225.000

2.) Conversion cost = Direct Labor+ FOH

= 120000+ 120.000
= 240.000

3.) Date Purchase Sales Balance

Jan-01 begining balance 9.775@2000=19.550
Jan-06 10.300@1.500=15.450 9775@2000= 19.550
10.300@1500 =
Jan-26 10.750@3400+36.550 15.450

Jan-07 1.800@9775=17595 9775@2000 = 19.550

10.300@1500 =
Jan-31 200@9775=1.955 15.450
1.500@10.300= 10.750@3.400 =
15.450 36.550

1500@10.750=16.125 9775@200 = 1955

10.300@1.500 =
15.450
10.750@3.400 =
36.550
10.750@1.900 =
 20.425
Total 52.000 51.125 20.425

4&5.
) Row Material Begining 40.000
Add : Purchase 180.000
Total material for used 220.000
Less : Raw material ending -50.000
total material used 170.000
Direct Labor 120.000
FOH 108.000
Total cost of manufavturing 398.000
Add : WIP bengining 25.000
Total good in process 423.000
Less : WIP ending -35.000
Total goods manufacturing 388.000
Add : Finished Goods ending 60.000
Total cost of goods available for
sale 448.000
Less : Finished goods ending -70.000
Cost of goods sold 378.000

Total cost of goods availabe for Finished goods

sale = Cost of good sold + ending
= $ 378.000+ $ 70.000
= $ 448.000

a.) Direct Material Purchase = Total Material for used $ 220.000

Raw Material beginning 40.000
$ 180.000

b.) Total good manufactured = total cost of good = $ 448.000

Finished good ending 60.000
$388.000

total goods manufactured

Total good in process = = $ 388.000
WIP ending = 35.000
total good in process = $ 423.000

Total cost of manufactur = total goods in process = $423.000

WIP begining = 25.000
Total cost of 398.000
 manufacturing =

Total cost of
Total mat used = manufacturing = $ 398.000
FOH = 108.000
Direct Labor = 120.000
Total Materials used = 170.000

Total materials for use = Total Materials used = $ 170.000

Raw materials ending = 50.000
Total material for used = $ 220.000