At the beginning of December

Persediaan awal

Material : 9.000 + 24.9000 = 33.900

Biaya konversi: 1.250 + 20.075 = 21.325

Total unit: 15.000 + 5.000 = 20.000

Akhir periode/akhir desember

Direct materials Conversion cost

Transferred out 25000 25000
Work in process 100%/50% 5000 2500
Current period work 30000 27500

Total ekuivalen unit material : 15000+25000+5000 = 45000

Total ekuivalen unit konversi : 15000+25000+2500 = 42500

Biaya per unit material :33900/45000 = 0,75

Biaya per unit konversi: 21325/42500 = 0,50

Biaya total = 1,25

Total biaya unit : 15000 + 25000 = 40000 x 1,25

=50000

Biaya akhir work in process: 5000x0,75 + 2500x0,55 = 3750+1250

=5000