JOB #101 JOB #102 JOB #103 JOB #104 JOB #105

DM $ 700 $ 560 $ 75 $ 3,500 $ 2,750

DL $ 500 $ 600 $ 90 $ 2,500 $ 2,000

1 JOB ORDER SHEET JOB ORDER SHEET

JOB: JOB #101 JOB: JOB #102
Beginning Balance $ 540 Beginning Balance $ 1,230
Direct Material $ 700 Direct Material $ 560
Direct Labor $ 500 Direct Labor $ 600
MOH $ 600 MOH $ 720
Total Cost $ 2,340 Total Cost $ 3,110

JOB ORDER SHEET JOB ORDER SHEET

JOB: JOB #103 JOB: JOB #104
Beginning Balance $ 990 Beginning Balance $ -
Direct Material $ 75 Direct Material $ 3,500
Direct Labor $ 90 Direct Labor $ 2,500
MOH $ 108 MOH $ 3,000
Total Cost $ 1,263 Total Cost $ 9,000

JOB ORDER SHEET

JOB: JOB #105
Beginning Balance $ -
Direct Material $ 2,750
Direct Labor $ 2,000
MOH $ 2,400
Total Cost $ 7,150
2 Ending Work in Process = JOB #101 + JOB #104
= $ 2,340 + $ 9,000
= $ 11,340

3 Cost of Good Sold = JOB #102 = $ 3,110

= JOB #103 = $ 1,263
= JOB #105 = $ 7,150

Price of JOB #102 = $ 3,110 + 40% * $ 3,110

= $ 3,110 + $ 1,244
= $ 4,354

Price of JOB #103 = $ 1,263 + 40% * $ 1,263

= $ 1,263 + $ 505
= $ 1,768

Price of JOB #103 = $ 7,150 + 40% * $ 7,150

= $ 7,150 + $ 2,860
= $ 10,010

4 Income Statement
PT Lippo Homes
30-Sep-20
Revenue $ 16,132
HPP $ 11,523
Biaya Operasi $ 3,670
$ 15,193

Net Income $ 939