Nama: Rifqi Achmad Rafi

NIM: 10237600020

1. Harga Pokok Produksi (Cost of Goods Manufactured (COGM))

PT. STAR
Statement of Cost of Goods Manufactured
For the Month Ended December, 31 2022

Direct Materials (Bahan Langsung)

Beginning Direct Materials
(+) Purchase of Direct Materials 1.200.000
(-) Purchases Discount - 12.600
Direct Materials available for use 1.187.400

Ending Materials Inventory 72.000 - 72.000

Materials used in production 1.115.400

Direct Labor
FOH:
Pemeliharaan 115.200
Indirect Labor 60.000
Depreciation Expense-Building and Equipment 52.500
Pembangkit Listrik dan Pemanas Pabrik 58.200
Insurance Expense-Building and Equipment 14.400
Pengawas Pabrik 300.000
Perlengkapan yang digunakan 67.200
667.500
Total Manufacturing Cost 2.322.900

(+) Beginning Work in Process 252.000

2.574.900
(-) Ending Work in Process 90.000
COGM 2.484.900