TGL UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA AKHIR BLN Rp - Rp - 125 500 5 350 575 Rp 201,250.00 Rp - 125 500 Rp - Rp - 350 575 8 Rp - 120 500 Rp 60,000.00 5 500 Rp - Rp - 350 575 10 275 600 Rp 165,000.00 Rp - 5 500 Rp - Rp - 350 575 Rp - Rp - 275 600 12 Rp - 5 500 Rp 2,500.00 135 575 Rp - 215 575 Rp 123,625.00 275 600 19 300 750 Rp 225,000.00 Rp - 135 575 Rp - Rp - 275 600 Rp - Rp - 300 750 21 Rp - 135 575 Rp 77,625.00 85 600 Rp - 190 600 Rp 114,000.00 300 750 25 250 900 Rp 225,000.00 Rp - 85 600 Rp - Rp - 300 750 Rp - Rp - 250 900 26 Rp - 85 600 Rp 51,000.00 110 750 Rp - 190 750 Rp 142,500.00 250 900 27 300 1000 Rp 300,000.00 Rp - 110 750 Rp - Rp - 250 900 Rp - Rp - 300 1000 29 Rp - 110 750 Rp 82,500.00 80 900 Rp - 170 900 Rp 153,000.00 300 1000 SALDO PERSEDIAAN AWAL Rp 62,500.00 350 575 TOTAL PEMBELIAN BERSIH Rp 1,116,250.00 275 600 Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00 300 750 Rp 62,500.00 PERSEDIAAN AKHIR Rp 372,000.00 250 900 Rp 201,250.00 HPP Rp 806,750.00 300 1000 Rp 2,500.00 1475 Rp 201,250.00 Rp 2,500.00 SALDO AWAL 125 120 Rp 201,250.00 PEMBELIAN 1475 220 Rp 165,000.00 1600 325 Rp 77,625.00 PENJUALAN 1220 275 Rp 165,000.00 SALDO AKHIR 380 280 Rp 77,625.00 1220 Rp 165,000.00 Rp 225,000.00 Rp 51,000.00 Rp 225,000.00 Rp 51,000.00 Rp 225,000.00 Rp 225,000.00 Rp 82,500.00 Rp 225,000.00 Rp 82,500.00 Rp 225,000.00 Rp 300,000.00 Rp 72,000.00 Rp 300,000.00 Rp 372,000.00 Rp 201,250.00 Rp 165,000.00 Rp 225,000.00 Rp 225,000.00 Rp 300,000.00 Rp 1,116,250.00 LIFO PEMBELIAN PENJUALAN SALDO TGL UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA AKHIR BLN Rp - Rp - 125 500 5 350 575 Rp 201,250.00 Rp - 125 500 Rp - Rp - 350 575 8 Rp - 120 575 Rp 69,000.00 125 500 Rp - Rp - 230 575 10 275 600 Rp 165,000.00 Rp - 125 500 Rp - Rp - 230 575 Rp - Rp - 275 600 12 Rp - 220 600 Rp 132,000.00 125 500 230 575 Rp - Rp - 55 600 19 300 750 Rp 225,000.00 Rp - 125 500 Rp - Rp - 230 575 Rp - Rp - 55 600 300 750 21 Rp - 300 750 Rp 225,000.00 125 500 Rp - 25 600 Rp 15,000.00 230 575 30 600 25 250 900 Rp 225,000.00 Rp - 125 500 Rp - Rp - 230 575 Rp - Rp - 30 600 250 900 26 Rp - 250 900 Rp 225,000.00 125 500 Rp - 25 600 Rp 15,000.00 230 575 5 600 27 300 1000 Rp 300,000.00 Rp - 125 500 Rp - Rp - 230 575 Rp - Rp - 5 600 300 1000 29 Rp - 280 1000 Rp 280,000.00 125 500 Rp - 230 575 5 600 20 1000 380 SALDO PERSEDIAAN AWAL Rp 62,500.00 TOTAL PEMBELIAN BERSIH Rp 1,116,250.00 Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00 Rp 62,500.00 PERSEDIAAN AKHIR Rp 217,750.00 Rp 201,250.00 HPP Rp 961,000.00 Rp 62,500.00 Rp 132,250.00 SALDO AWAL 125 Rp 62,500.00 PEMBELIAN 1475 Rp 132,250.00 1600 Rp 165,000.00 PENJUALAN 1220 Rp 62,500.00 SALDO AKHIR 380 Rp 132,250.00 Rp 33,000.00 Rp 62,500.00 Rp 132,250.00 Rp 33,000.00 Rp 225,000.00 Rp 62,500.00 Rp 132,250.00 Rp 18,000.00 Rp 62,500.00 Rp 132,250.00 Rp 18,000.00 Rp 225,000.00 Rp 62,500.00 Rp 132,250.00 Rp 3,000.00 Rp 62,500.00 Rp 132,250.00 Rp 3,000.00 Rp 300,000.00 Rp 62,500.00 Rp 132,250.00 Rp 3,000.00 Rp 20,000.00 Rp 217,750.00 AVARAGE PEMBELIAN PENJUALAN SALDO TGL UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA AKHIR BLN Rp - Rp - 125 500
5 350 575 Rp 201,250.00 Rp - 475 538
8 Rp - 120 538 Rp 64,560.00 355 538
10 275 600 Rp 165,000.00 Rp - 630 569
12 Rp - 220 569 Rp 125,180.00 410 569
19 300 750 Rp 225,000.00 Rp - 710 660
21 Rp - 325 659 Rp 214,175.00 385 660
25 250 900 Rp 225,000.00 Rp - 635 780
26 Rp - 275 779 Rp 214,225.00 360 780
27 300 1000 Rp 300,000.00 Rp - 660 890
29 Rp - 280 889 Rp 248,920.00 380 890
SALDO PERSEDIAAN AWAL Rp 62,500.00 TOTAL PEMBELIAN BERSIH Rp 1,116,250.00 Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00 PERSEDIAAN AKHIR Rp 338,200.00 Rp 255,550.00 HPP Rp 840,550.00
Rp 190,812.50 SALDO AWAL 125
PEMBELIAN 1475 Rp 358,470.00 1600 475 1000 PENJUALAN 1220 120 780 Rp 233,290.00 SALDO AKHIR 380 355 890