Units in the beginning work in process 800

Units added into the process 4,200

Units tranferred to finished goods inventory 3,800
Units in the ending work in process
720
(100% completed for materials and 20% for conversion)
Units loss/with deffects during production
480
(100% completed for materials and 80% for conversion)

Cost in the beginning WIP

Materials IDR 1,230,000
Direct Labor IDR 732,800
Factory Overhead IDR 1,099,200

Cost added during the period

Materials IDR 7,770,000
Direct Labor IDR 4,547,200
Factory Overhead IDR 6,820,800
 STARBOX Co
Cost of Production report
Oct-20
Quantity Schedule
M L OH
Beginning inventory
Added in process this period

Transferred to Finished goods inventory

Ending Inventory 100% 20% 20%
Lost in the process 100% 80% 80%

Calculate Equivalent units

M L OH
Equivalent units transferred out 3,800 3,800 3,800
Equivalent units in ending inventory 720 144 144
Equivalent units with defect production 480 384 384
Total Equivalent units 5,000 4,328 4,328

Average cost per equivalent

M L OH
Cost in beginning inventory IDR 1,230,000 IDR 732,800 IDR 1,099,200
Cost added during the current period IDR 7,770,000 IDR 4,547,200 IDR 6,820,800
Total costs to be accounted for IDR 9,000,000 IDR 5,280,000 IDR 7,920,000
Divided by total equivalent units 5,000 4,328 4,328
Costs per equivalent units IDR 1,800 IDR 1,220 IDR 1,830

Cost Accounted for as follows

Units % complete EU
Trasferred to finished goods invetory 3,800 100 3,800

Spoiled Charged to factory overhead :

Materials 480 100 480
Labor 480 80 384
Factory Overhead 480 80 384
Work-in-process, ending inventory
Materials 720 100 720
Labor 720 20 144
Factory Overhead 720 20 144
Total cost accounted for
 Atikah Azmi R. P. (041911333078)

rt

Quantity
800
4,200
5000
3,800
720
480
5,000

Unit cost Total cost

IDR 4,850 IDR 18,429,648.80

IDR 1,800 IDR 864,000

IDR 1,220 IDR 468,466
IDR 1,830 IDR 702,699 IDR 2,035,165

IDR 1,800 IDR 1,296,000

IDR 1,220 IDR 175,675
IDR 1,830 IDR 263,512 IDR 1,735,187
IDR 22,200,000
. P. (041911333078)
STARBOX Co
Cost of Production report
Oct-20
Quantity Schedule
M L OH Quantity
Beginning inventory 800
Added in process this period 4,200
5000
Transferred to Finished goods inventory 3,800
Ending Inventory 100% 20% 20% 720
Lost in the process 100% 80% 80% 480
5,000

Calculate Equivalent units

M L OH
Equivalent units transferred out 3,800 3,800 3,800
Equivalent units in ending inventory 720 144 144

Total Equivalent units 4,520 3,944 3,944

Average cost per equivalent

M L OH
Cost in beginning inventory IDR 1,230,000 IDR 732,800 IDR 1,099,200
Cost added during the current period IDR 7,770,000 IDR 4,547,200 IDR 6,820,800
Total costs to be accounted for IDR 9,000,000 IDR 5,280,000 IDR 7,920,000
Divided by total equivalent units 4,520 3,944 3,944
Costs per equivalent units IDR 1,991 IDR 1,339 IDR 2,008

Cost Accounted for as follows

Units % complete EU Unit cost
Trasferred to finished goods invetory 3,800 100 3,800 IDR 5,338
Transferred to spoiled goods inventory 480 480 IDR 2,500
Spoiled Charged to factory overhead :
Cost of spoiled units 480 100 480 IDR 5,338
less salvage value of spoiled units 480 IDR 2,500

Work-in-process, ending inventory

Materials 720 100 720 IDR 1,991
Labor 720 20 144 IDR 1,339
Factory Overhead 720 20 144 IDR 2,008
Total cost accounted for
 Total cost
IDR 20,284,424.42
IDR 1,200,000.00

IDR 2,562,243
IDR 1,200,000 IDR 1,362,243

IDR 1,433,628
IDR 192,779
IDR 289,168 IDR 1,915,576
IDR 24,762,243