Joint Cost

Sales Value at Split of Method

Panel A
Tahu Tempe Kecap
Sales Value of total production Rp 285,000,000 Rp 175,000,000 Rp 180,000,000
Weighting 0.4453 0.2734 0.2813
Joint Cost Allocated Rp 134,929,688 Rp 82,851,563 Rp 85,218,750
Joint Cost per Unit Rp 4,498 Rp 3,314 Rp 4,261

Panel B
Tahu Goreng Tempe Bacem Kecap Pedas Manis
Sales Revenue 400,000,000 182,000,000 306,000,000
Cost of Goods Sold
Joint Cost 134,929,688 82,851,563 85,218,750
Separable Cost 22,000,000 18,000,000 30,000,000
Production Cost 156,929,688 100,851,563 115,218,750
Less: Ending Inventory - 26,154,948 - 48,408,750 - 17,282,813
Cost of Goods Sold 130,774,740 52,442,813 97,935,938
Profit Margin 269,225,260 129,557,188 208,064,063
Profit Margin Rate 67.31% 71.19% 67.99%

NRV
Panel A
Tahu Goreng Tempe Bacem Kecap Pedas Manis
Final Sales Value of total production Rp 480,000,000 Rp 350,000,000 Rp 360,000,000
Less:Separabale Cost - 22,000,000 - 18,000,000 - 30,000,000
Net Realizable Cost Rp 458,000,000 Rp 332,000,000 Rp 330,000,000
Weighting 0.4089 0.2964 0.2946
Joint Cost Allocated Rp 123,905,357 Rp 89,817,857 Rp 89,276,786
Joint Cost per Unit Rp 4,130 Rp 3,593 Rp 4,464

Panel B
Tahu Goreng Tempe Bacem Kecap Pedas Manis
Sales Revenue 400,000,000 182,000,000 306,000,000
Cost of Goods Sold
Joint Cost 123,905,357 89,817,857 89,276,786
Separable Cost 22,000,000 18,000,000 30,000,000
Production Cost 145,905,357 107,817,857 119,276,786
Less:Ending Inventory - 24,317,560 - 51,752,571 - 17,891,518
Cost of Goods Sold 121,587,798 56,065,286 101,385,268
Profit Margin 278,412,202 125,934,714 204,614,732
Profit Margin Rate 69.60% 69.19% 66.87%
 Total
Rp 640,000,000
1
Rp 303,000,000

Total
888,000,000

303,000,000
70,000,000
373,000,000
- 91,846,510
281,153,490
606,846,510
68.34%

Total
Rp 1,190,000,000
- 70,000,000
Rp 1,120,000,000
1
Rp 303,000,000

Total
888,000,000

303,000,000
70,000,000
373,000,000
- 93,961,649
279,038,351
608,961,649
68.58%
Process Costing
Metode Weighted Average
Step 1 Step 2
Physical Equivalent Unit
Unit Transferred in Direct Material Conversion Cost
WIP Beginning 5,000
Transferred in during July 20,000
To Account For 25,000

Completed and Transferred out 17,500 17,500 17,500 17,500

Normal Spoilage 1,050 1,050 1,050 1,050
Abnormal Spoilage 450 450 450 450
WIP Ending 6,000 6,000 3,000
Account for 25,000
Equivalent Unit of Done to Date 25,000 19,000 22,000

Step 3 Total Production Cost Transferred in Cost Direct Material Cost Conversion Cost
WIP Beginning Rp 3,200,000 Rp 3,000,000 Rp - Rp 200,000
Cost Added during July Rp 5,030,000 Rp 750,000 Rp 2,280,000 Rp 2,000,000
Total cost to acount for Rp 8,230,000 Rp 3,750,000 Rp 2,280,000 Rp 2,200,000

Step 4
Cost incurred to date Rp 8,230,000 Rp 3,750,000 Rp 2,280,000 Rp 2,200,000
/ Equivalent Unit 25,000 19,000 22,000
Cost per equivalent unit Rp 150 Rp 120 Rp 100

Step 5
Assignment of cost:
Good unit completed & Transferred out cost
before adding normal spoilage Rp 6,475,000 Rp 2,625,000 Rp 2,100,000 Rp 1,750,000
Normal Spoilage Rp 388,500 Rp 157,500 Rp 126,000 Rp 105,000
Total cost of goods work completed &
transferred out Rp 6,863,500 Rp 2,782,500 Rp 2,226,000 Rp 1,855,000
Abnormal Spoilage Rp 166,500 Rp 67,500 Rp 54,000 Rp 45,000
Work in process ending Rp 1,200,000 Rp 900,000 Rp - Rp 300,000
Total cost accounted for Rp 8,230,000 Rp 3,750,000 Rp 2,280,000 Rp 2,200,000
Economic Order Quantity
D: 300,000
WD: 300 hari
O: 150,000
C: 300
LT 7 hari

a. Economic Order Quantity

EOQ =

17.321 unit

b. Frekuensi Pemesanan
NO =

17,32 kali

c. Annual Total Cost

TRC = TOC + TCC

Rp 5,196,152

d. Reorder Point
ROP = DU * LT
 7.000 unit

e. Safety Stock, jika perusahaan penggunaan maksimum bahan baku 1.200 unit per hari
SS = (MU - DU) * LT
(1200-1000)*7
1.400 unit
Spoilage, Rework, Scrap

a Normal Spoilage(Spesifik Job)

Material Control 22.5
Work in Process Control 22.5

b Abnormal Rework (J. Grandy)

Loss from abnormal rework 70
Material Control 40
Wages Payable Control 20
Manufacturing Overhead Control 10

c Normal Spoilage (J. Greeny)

Material Control 18
Worik in Process Control 18

d Dimasukan ke Gudang
Material Control 50
Work in Process 50

Dijual
Cash 50
Work in Process 50