THEA AURELIA HAYUMAYA (142221055)

1. Buatlah laporan kos produksi Oktober 2016 untuk Departemen Pemotongan

PT. Merdeka
Cutting Department (Pemotongan)
Cost of Production Report
For October, 2016
Quantity Schedule Materials Labor
Beginning inventory
Started in process this period

Transferred to assembly department (Perakitan)

Ending inventory 80% 70%

Cost Charged to Department Total Cost

Materials 800,000
Labor 650,000
Factory Overhead 550,000
Total cost in beginning inventory 2,000,000
Cost added during the current period:
Materials 6,160,000
Labor 5,335,000
Factory Overhead 3,650,000
Total cost added during the current period 15,145,000
Total cost charged to the department 17,145,000

Cost Accounted for as Follows Units % complete Equivalent Units Unit Cost
Transferred to Perakitan Department 15,000 100% 15,000 1000
Work in Process, ending inventory:
Materials 3,000 80% 2,400 400
Labor 3,000 70% 2,100 350
Factory Overhead 3,000 60% 1,800 250
Total cost accounted for

1. Buatlah laporan kos produksi Oktober 2016 untuk Departemen Perakitan

PT. Merdeka
Assembly Department (Perakitan)
Cost of Production Report
For October, 2016
Quantity Schedule Materials Labor
Beginning inventory
Received from Cutting Department
Transferred to Finished Goods Inventory
Ending inventory 100% 80%
Lost in the process 100% 100%

Cost Charged to Department Total Cost

Cost from preceding department 3,000,000
Materials 2,500,000
Labor 2,000,000
Factory Overhead 1,500,000
Total cost in beginning inventory 9,000,000
Cost added during the current period:
Cost from preceding department 15,000,000
Materials 13,500,000
Labor 11,650,000
Factory Overhead 9,900,000
Total cost added during the current period 50,050,000
Total cost charged to the department 59,050,000

Cost Accounted for as Follows Units % complete Equivalent Units Unit Cost
Transferred to Finished Goods Inventory 16,000 100% 16,000 3,008
Transferred to Spoiled Goods Inventory 1,500 1,500 1,333.33
Spoilage charged to factory overhead:
Cost of spoiled units 1,500 100% 1,500 3,008
Less salvage value of spoiled units 1,500 1,333.33
Work in Process, ending inventory:
Cost from preceding department 2,500 100% 2,500 900
Materials 2,500 100% 2,500 800
Labor 2,500 80% 2,000 700
Factory Overhead 2,500 50% 1,250 608
Total cost accounted for
 Equivalent units for each cost element in the Cutting Departmen
Material
Overhead Quantity Equivalent unit transferred out 15,000
2,000 Equivalent unit ending inventory 2,400
16,000 Total equivalent unit 17,400
18,000
15,000 Material
60% 3,000 Cost in beginning inventory 800,000
18,000 Cost added during the current period 6,160,000
Total cost to be accounted for 6,960,000
Equivalent Units Unit Cost Divided by equivalent unit 17,400
Cost per equivalent unit 400

17,400 400
17,100 350
16,800 250

1000

Total Cost
15,000,000

960,000
735,000
450,000 2,145,000
17,145,000

Equivalent units for each cost element in the Assem

Preceding Department
Overhead Quantity Equivalent unit transferred out 16,000
5,000 Equivalent unit ending inventory 2,500
15,000 Equivalent units of spoilage 1,500
 20,000 Total equivalent units 20,000
16,000
50% 2,500 Preceding Department
100% 1,500 Cost in beginning inventory 3,000,000
20,000 Cost added during the current period 15,000,000
Total cost to be accounted for 18,000,000
Equivalent Units Unit Cost Divided by equivalent unit 20,000
Cost per equivalent unit 900

20,000 900
20,000 800
19,500 700
18,750 608

3008

Total Cost
48,128,000
2,000,000

4,512,000
2,000,000 2,512,000

2,250,000
2,000,000
1,400,000
760,000 6,410,000
59,050,000
nt in the Cutting Department are:
Labor FOH
15,000 15,000
2,100 1,800
17,100 16,800

Labor FOH
650,000 550,000
5,335,000 3,650,000
5,985,000 4,200,000
17,100 16,800
350 250

cost element in the Assembly Department are:

Preceding Department Materials Labor Overhead
16,000 16,000 16,000 16,000
2,500 2,500 2,000 1,250
1,500 1,500 1,500 1,500
 20,000 20,000 19,500 18,750

Preceding Department Material Labor Overhead

3,000,000 2,500,000 2,000,000 1,500,000
15,000,000 13,500,000 11,650,000 9,900,000
18,000,000 16,000,000 13,650,000 11,400,000
20,000 20,000 19,500 18,750
900 800 700 608