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    Tazul Arifin
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    The document contains examples of calculating equivalent units and unit costs under different costing methods including weighted average, FIFO, and direct. It provides physical flow schedules and calculations for equivalent units, unit costs, valuation of inventories, and journal entries to transfer costs of completed goods between departments. The examples demonstrate how to apply different costing methods to determine equivalent units, unit costs, and valuation of work in process and finished goods inventories.

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    The document contains examples of calculating equivalent units and unit costs under different costing methods including weighted average, FIFO, and direct. It provides physical flow schedules and calculations for equivalent units, unit costs, valuation of inventories, and journal entries to transfer costs of completed goods between departments. The examples demonstrate how to apply different costing methods to determine equivalent units, unit costs, and valuation of work in process and finished goods inventories.

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    8 views4 pages

    Tugas Akbi

    Uploaded by

    Tazul Arifin
    The document contains examples of calculating equivalent units and unit costs under different costing methods including weighted average, FIFO, and direct. It provides physical flow schedules and calculations for equivalent units, unit costs, valuation of inventories, and journal entries to transfer costs of completed goods between departments. The examples demonstrate how to apply different costing methods to determine equivalent units, unit costs, and valuation of work in process and finished goods inventories.

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    of 4

    NAMA : AI INGGA LESTARI

    NIM : 17116006

    PRODI : AKUNTANSI KARYAWAN

    AKUNTANSI BIAYA

    Exercise 6-18

    Weighted average method

    a. unit started = 19.000


    unit started & complete = 19.000 – 4.000
    unit complete = 15.000 + 3.000

    equivalent unit schedule A

    direct method conversion cost


    unit complete 18.000 18.000
    add : units in ending wip x percentage complete
    4.000 x 100% 4.000 -
    4.000 x 20% - 800
    Equivalent unit of output 22.000 18.800

    b. unit started = 20.000


    unit started & complete = 20.000 - 0 = 20.000
    unit complete = 20.000 + 2.000 = 22.000

    eavivalent units schedule B

    direct method conversion cost


    unit complete 18.000 18.000
    add : units in ending wip x percentage complete
    - x 0% - -
    - x 0% - -
    eavivalent unit of output 22.000 22.000

    c. equivalent unit schedule C

    direct method conversion cost


    unit started & complete 40.000 40.000
    add: unit in beginning WIP x percentage complete
    - x 0% - -
    - x 0% - -
    add: unit in beginning WIP x percentage complete
    8.000 x 100% 8.000 -
    8.000 x 25% - 2.000
    Eavivalent unit of output 48.000 42.000
    d. equivalent unit started schedule D

    direct method conversion cost


    unit started & complete 25.000 25.000
    add: unit in beginning WIP x percentage complete
    25.000 x 0 % - -
    25.000 x 40 % - 10.000
    add: unit in beginning WIP x percentage complete
    10.000 x 100% 10.000 -
    10.000 x 10% - 1.000
    Eavivalent unit of output 35.000 36.000

    EXERCISE 6-19

    FIFO Method

    a.equivalent units schedule A

    direct method conversion cost


    unit started & complete 15.000 15.000
    add: unit in beginning WIP x percentage complete
    3.000 x 0 % - -
    3.000 x 70 % - 2.100
    add: unit in beginning WIP x percentage complete
    4.000 x 100% 4.000 -
    4.000 x 20% - 800
    Eavivalent unit of output 19.000 17.900

    b.equivalent unit schedule B

    direct method conversion cost


    unit started & complete 20.000 20.000
    add: unit in beginning WIP x percentage complete
    2.000 x 0 % - -
    2.000 x 25 % - 5.000
    add: unit ending WIP x percentage complete
    - x 0% - -
    - x 0% - -
    Eavivalent unit of output 20.000 20.500

    EXERCISE 6-20

    a. cost

    Beginning WIP Current cost


    - Direct method 30.000 - Direct Method 25.000
    - Conversion cost 5.000 - Conversion cost 65.000
    35.000 90.000

    Unit cost = unit material cost + unit conversion cost


    = 30.000 + 25.000 + 15.000 + 65.000
    11.000 8.000

    = 5 + 8,75

    = 13,75

    b. valuation of inventories

    unit of goods transfered out:


    - unit complete = 13,75 x 5.000 = 68.750
    - ending wip = ( 5 x 6.000 ) + ( 8,75 x 3.000 ) = 30.000 + 26.250 = 56.250
    Total cost assigned 125.000

    EXERCISE 6-21

    1. unit started & complete = 40.000


    unit started = unit started & complete + units ending WIP
    = 40.000 + 20.000 = 60.000

    Physical flow schedule: costing DEPARTEMENT


    Unit to account for:
    - units beginning WIP ( 50& complete ) 10.000
    - units started during April 60.000
    Total 1 units to account for 70.000

    Units account for:

    - unit complete and transfered out


    - Started & complete 40.000
    - From beginning WIP 10.000 50.000
    Unnit in ending WIP ( 25% complete ) 20.000
    Total units accounted for 70.000

    2. units cost for equivalent unit

    cost

    Beginning WIP Current cost


    - Direct method 20.000 - Direct Method 240.000
    - Conversion cost 80.000 - Conversion cost 320.000
    100.000 560.000

    Unit cost = 240.000 + 320.000


    60.000 50.000
    = 4 + 6,4
    = 10,4
    3. valuation
     unit of goods transfered out
    - from beginning WIP 100.000
    - to complete beginning WIP ( 6,4 x 5.000 ) 32.000
    - started & complete (10,4 x 40.000 ) 416.000
    548.000

     ending WIP

    ( 4 x 20.000 ) + ( 6,4 x 5.000 )


    80.000 + 32.000 112.000
    Total cost assigned 660.000

    4. Jurnal transfered of cost of good complete from costing to sewing


    (o) WIP – costing 548.000
    (k) WIP – sewing 548.000

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