SOAL 1

PT Aldel Company in 2016 produced products namely Shoes. Production data are as follows:
Production of 9000 units
Products Sold 75% of total Production
Selling price of IDR 5,000 / unit

Variable Costs: Fixed Costs:

Raw Materials Rp. 250 / unit Fixed Cost of Production Rp. 1,000,000
Labor Rp. 200 / unit Adm & general fee Rp. 250,000
BOP Rp 150 / unit Sales Cost Rp 200,000

Requested:
1. Make a Cost of Production Report using the full costing method and variable costing
2. Make an Income Statement using the full costing method and variable costing

SOAL 2
PT Aldelia's production cost data are known as follows:
Raw Material Costs Rp. 5 million, Costs B. Helper Rp. 7.5 million, TKL Costs Rp. 11,250
million, FOH Costs Rp. 16,125 Million. Products produced during the month are finished
products of 2000 kg and processed products of 500 kg with the completion rate of Raw Material
and Auxiliary Costs of 100% labor costs and FOH respectively 50% and 30%. You are asked to
help the company in calculating COGS in the month until the presentation of the related month's
production cost report!