Mid Test Cost Management

Name : Faathir rahmad camunie

NIM : 514317001
Class : 6D

Data PT. BSA selama bulan Januari 2020:

1. Beg. Inventory : Rp55,000,000

Purchase : Rp20,000,000
Freight In : Rp4,000,000 Rp1,000,000 Rp5,000,000
End Inventory : -Rp5,000,000
DM : Rp75,000,000
2. Direct Labor : 10 x Rp. 200.000 Rp2,000,000
3. FOH :
IDM : 15% x Rp. 20.000.000 Rp3,000,000
IDL : 2 x Rp. 5.000.000 Rp 10,000,000
FOH: Rp13,000,000
4. Production Cost : Rp90,000,000
WIP (beg) : Rp10,000,000
WIP (end) : -Rp2,000,000
Rp8,000,000
5. Harga Pokok Produksi : Rp98,000,000
Finished Goods (beg) : Rp5,000,000
Finished Goods (end) : -Rp1,000,000
Rp4,000,000
6. Harga Pokok Penjualan : Rp102,000,000

7. Laporan Laba/Rugi L/R

Sales : 600 x Rp. 300.000 Rp180,000,000
Sales discount : 3% x Rp 180.000.000 -Rp5,400,000
Net Sales : Rp174,600,000
Harga Pokok Penjualan: -Rp102,000,000
Gross Income : Rp72,600,000
Expenses :
Electrity expenses : Rp100,000
Telephone expenses : Rp100,000
Water expenses : Rp100,000
-Rp300,000
Net Income :
Rp72,300,000