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  • Rahma Ayu Hardianti - 2150011 - KSAP21A

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    Muhammad Rafli
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    The document discusses raw material inventory and manufacturing costs. It provides formulas to calculate raw materials available, materials used in production, direct labor costs, manufacturing overhead, total manufacturing costs, work in process, cost of goods manufactured, and cost of goods sold. Tables show inventory and cost data for raw materials and work in process over six months. Formulas are provided to calculate manufacturing costs, cost of goods manufactured, and cost of goods sold for the period.

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    Rahma Ayu Hardianti_2150011_KSAP21A

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    The document discusses raw material inventory and manufacturing costs. It provides formulas to calculate raw materials available, materials used in production, direct labor costs, manufacturing overhead, total manufacturing costs, work in process, cost of goods manufactured, and cost of goods sold. Tables show inventory and cost data for raw materials and work in process over six months. Formulas are provided to calculate manufacturing costs, cost of goods manufactured, and cost of goods sold for the period.

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    14 views3 pages

    Rahma Ayu Hardianti - 2150011 - KSAP21A

    Uploaded by

    Muhammad Rafli
    The document discusses raw material inventory and manufacturing costs. It provides formulas to calculate raw materials available, materials used in production, direct labor costs, manufacturing overhead, total manufacturing costs, work in process, cost of goods manufactured, and cost of goods sold. Tables show inventory and cost data for raw materials and work in process over six months. Formulas are provided to calculate manufacturing costs, cost of goods manufactured, and cost of goods sold for the period.

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    LATIHAN SOAL :

    RAW MATERIAL
    BEGINNING ROWN MATERIALN INVENTORY ( BAHAN BAKU AWAL )
    RAW MATERIALS PURCHASED ( PEMBELIAN BAHAN BAKU ) +
    RAW MATERIALS AVAILABLE FOR USE ( PERS. BAHAN BAKU ) -
    RAW MATERIALS USED IN PRODUTION ( BHN BAKU DI PRODUKSI ) = +

    MANUFAKTURING COST
    TENAGA KERJA LANGSUNG ( DIRECT LABOR ) +
    BIAYA OVERHEAD ( MANUFATURING OVERHEAD ) +
    TOTAL HARGA POKOK PRODUKSI ( TOT. MANUFATURING COSTS ) =
    WORK IN PROCES
    PERS. AWAL BARANG SETENGAH JADI (BEGINNING WORK IN PROCES INVENTORY ) +
    PERS. AKHIR BAANG SETENGAH JADI ( ENDING WORK IN PROSES INVENTORY ) -
    TOTAL COST OF GOODS MANUCFATURING =

    PERS. BARANG JADI AWAL ( BEGINNING WORK IN PROSES INVENTORY )


    HARGA POKOK PRODUKSI ( MANUCFATURING COSTS FOR THE PERIOD )
    BARANG JADI SIAP DIJUAL ( TOT. WORK IN PROCES FOR THE PERIOD )
    PERSEDIAN BARNG AKHIR ( ENDING WORK IN PROCES INVENTORY )
    HARGA POKOK PENJUALAN
    JAN FEB MAR APR MEI JUN
    0 35 41 36 37 40
    100 200 280 235 255 290
    35 41 36 27 40 39 BALANCE SHEET
    65 194 285 244 242 291 MANUFATURING COST DEREK MATERIAL
    DEREK LABOR
    MANUFATURING OVERHEAD
    180 210 315 288 275 265
    300 325 380 335 340 370
    545 729 980 867 857 926 MANUFACTURING COST

    100 200 210 220 240 250


    200 210 220 240 250 270
    445 719 970 847 847 906

    300 275 225 230 235 255


    445 719 970 847 847 906
    745 994 1195 1077 1082 1161
    275 225 230 235 255 260
    470 769 965 842 827 901
    DEREK MATERIAL
    DEREK LABOR
    MANUFATURING OVERHEAD

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