Step 1

Beginning 200
Ending 300
Completed 800
Started 900

Step 2
Unit Precentage DM Conversion
Unit Completed 800 100% 800 800
Unit WIP Ending 300
DM 100% 300
Conversion 40% 120
TOTAL E.U 1,100 920

Step 3
DM Conversion
Cost WIP Beg. 20,000 14,000 34,000
Cost Added 54,000 94,000 148,000
Cost per E.U 74,000 108,000 182,000

Step 4 DM Conv
TC 74,000 108,000
E.U 1,100 920 TOTAL
Cost/E.U 67.273 117.391 184.664
Step 1
Beginning 10,000
Started 40,000
TOTAL 50,000

Competed 44,000
End 6,000
TOTAL 50,000

Step 2
Precentage DM DL OH
WIP Beginning 10,000
100%
30%
40%
Unit Started 40,000
Total Unit 50,000
Unit Completed 44,000 100% 44,000 44,000 44,000

WIP End 6,000

100% 6,000
50% 3,000
60% 3,600
Total Equivalent Units 50,000 47,000 47,600

Step 3
DM DL OH TOTAL
WIP Beginning 10,000 1,060 1,620 12,680
Cost Added 44,000 22,440 43,600 110,040
Total Cost 54,000 23,500 45,220 122,720

Step 4
DM DL OH
Total Cost 54,000 23,500 45,220
Tootal E.U 50,000 47,000 47,600 TOTAL
Equivalent Unit 1.08 0.50 0.95 2.53

Step 5
Trans. out Ending WIP TOTAL
Unit Completed 111,320 111,320
Wip End 6,480 6,480
1,500 1,500
3,420 3,420
TOTAL 111,320 11,400 122,720
Next Department
Step 1
Beg WIP 14,000
Unit Transferred In 44,000
Unit to Account for 58,000

Unit Completed 50,000

WIP End 8,000
Unit Accounted for 58,000

Step 2
Percentage Transferred In DM Conversion
WIP Beginning 14,000
100%
0%
50%
Unit Transferred In 44,000
Unit to Account for 58,000
Unit Completed 50,000 100% 50,000 50,000 50,000
WIP End 8,000
100% 8,000
0% -
50% 4,000
Unit Accounted for 58,000
TOTAL E.U 58,000 50,000 54,000

Step 3
Transferred In DM Conversion TOTAL
WIP Beginning 34,250 - 7,000 41,250
Cost Added 111,320 25,000 47,000 183,320
TOTAL COST 145,570 25,000 54,000 224,570

Step 4
Transferred In DM Conversion
TOTAL COST 145,570 25,000 54,000
TOTAL E.U 58,000 50,000 54,000 TOTAL
Equivalent Unit 2.51 0.50 1.00 4.010

Step 5
Trans Out Ending TOTAL
Unit Completed 200,491 200,491
End WIP
Transfer In 20,079 20,079
DM - -
Conversion 4,000 4,000
TOTAL 200,491 24,079 224,570

Cara FIFO
Step 1
Beginning 10,000
Started 40,000
TOTAL 50,000

Completed 44,000
End 6,000
TOTAL 50,000

Step 2 A
Precentage DM DL OH
WIP Beginning 10,000
100% 10,000
30% 3,000
40% 4,000
Unit Started 40,000
Total Unit 50,000
Unit Completed 44,000 100% 44,000 44,000 44,000

WIP End 6,000

100% 6,000
50% 3,000
60% 3,600
Less (E.U WIP Beg) - 10,000 - 3,000 - 4,000
Total Equivalent Units 40,000 44,000 43,600

Step 3
DM DL OH TOTAL
WIP Beginning JANGAN DIJABARKAN 12,680
Cost Added 44,000 22,440 43,600 110,040
Total Cost 122,720

Step 4
DM DL OH
TOTAL COST 44,000 22,440 43,600
TOTAL E.U 40,000 44,000 43,600 TOTAL
Equivalent Unit 1.10 0.51 1.00 2.61

Step 5
Transferred Out Ending TOTAL
Cost Beg WIP 12,680 12,680
Cost Added
DM 0 -
DL 3,570 3,570
OH 6,000 6,000
Started and Completed 88740 88740

Cost End WIP

DM 6,600 6,600
DL 1,530 1,530
OH 3,600 3,600
TOTAL 110,990 11,730 122,720
Step 2 A
Precentage DM DL OH Tidak
WIP Beginning 10,000 dipakai,
100% 10,000 tapi kalau
mau tulis
30% 3,000 aja
40% 4,000 gapapa
Unit Started 40,000 biar
lengkap.
Total Unit 50,000
U. Completed (Compl-Beg) 34,000 100% 34,000 34,000 34,000
WIP Beginning 10,000
0% -
70% 7,000
60% 6,000
WIP End 6,000
100% 6,000
50% 3,000
60% 3,600
Total Equivalent Units 40,000 44,000 43,600
Step 1 In units
WIP Beg 200
Unit Started 900
TOTAL 1,100

Unit Completed 800

WIP End. 300
TOTAL 1,100

Step 2
Percentage DM Conversion
WIP Beginning 200 FIFO
100%
20% Compl.
Unit Started 900 Beg WIP
Total Unit 1,100
Unit Completed 800 100% 800 800
WIP End 300 WIP End
100% 300
40% 120
Total E.U 1,100 920 Total E.U

Step 3
DM Conversion TOTAL
WIP Beginning 20,000 14,000 34,000 WIP Beginning
Cost Added 54,000 94,000 148,000 Cost Added
TOTAL COST 74,000 108,000 182,000 TOTAL COST

Step 4
DM Conversion
Total Cost 74,000 108,000 Total Cost
Total E.U 1,100 920 TOTAL Total E.U
E.U 67.27 117.39 184.66 E.U

Step 5
Trans. Out WIP End. TOTAL
Unit completed 147,731 147,731 Completed
WIP End Beg WIP
DM 20,182 20,182 DM
Conversion 14,087 14,087 Conversion
TOTAL 147,731 34,269 182,000 End WIP
DM
Conversion
TOTAL
 DM Conversion
600 100% 600 600
200
0% -
80% 160
300
100% 300
40% 120
900 880

DM Conversion TOTAL
34,000
54,000 94,000 148,000
182,000

DM Conversion
54,000 94,000
900 880 TOTAL
60 106.818 166.82

Trans. Out WIP End. TOTAL

100,091 100,091
34,000 34,000
- -
17,091 17,091

18,000 18,000
12,818 12,818
151,182 30,818 182,000
Step 1
Beg WIP 2,000
Unit Started 45,000
Units to account for 47,000

WIP End 3,000

Units Completed 44,000
Units Accounted for 47,000

Step 2
Percentage DM Conversion
WIP Beg 2,000
100%
50%
Unit Started 45,000
Units to account for 47,000
Units Completed 44,000 100% 44,000 44,000 Completed 42,000
WIP End 3,000 WIP Beg 2,000
100% 3,000
50% 1,500
Units Accounted for 47,000 WIP End 3,000
Total E.U 47,000 45,500

Total E.U
Percentage DM Conversion
100% 42,000 42,000

0% -
50% 1,000

100% 3,000
50% 1,500
45,000 44,500
Step 1
Beg WIP 4,000,000
Unit Started 4,850,000
Unit to Account for 8,850,000

End WIP 2,400,000

Unit Completed 6,450,000
Unit Accounted for 8,850,000

Step 2
Percentage DM Conversion
WIP Beg 4,000,000
50% Cara FIFO
20%
Unit Started 4,850,000 Compl.
Unit to Account for 8,850,000 Beg. WIP
Unit Completed 6,450,000 100% 6,450,000 6,450,000
End WIP 2,400,000
40% 960,000 End WIP
60% 1,440,000
Unit Accounted for 8,850,000
TOTAL E.U 7,410,000 7,890,000 TOTAL E.U

Tambahan Soal
Step 3 Step 3
DM Conversion TOTAL
Cost WIP Beg 260,000 300,000 560,000 Cost WIP Beg
Cost Added 750,000 1,400,000 2,150,000 Cost Added
TOTAL COST 1,010,000 1,700,000 2,710,000 TOTAL COST

Step 4 Step 4
DM Conversion
Total Cost 1,010,000 1,700,000 TOTAL COST
Total E.U 7,410,000 7,890,000 TOTAL TOTAL E.U
Equivalent Unit 0.136 0.215 0.352 Equivalent Unit

Step 5 Step 5
Trans. Out Ended TOTAL Completed
Unit Completed 2,268,884 2,268,884 Cost Beg WIP
WIP End DM
DM 130,850 130,850 Conversion
Conversion 310,266 310,266 End WIP
TOTAL 2,268,884 441,116 2,710,000 DM
Conversion
TOTAL
 Percentage DM Conversion
2,450,000 100% 2,450,000 2,450,000
4,000,000
50% 2,000,000
80% 3,200,000
2,400,000
40% 960,000
60% 1,440,000
5,410,000 7,090,000

DM Conversion TOTAL
560,000
750,000 1,400,000 2,150,000
2,710,000

DM Conversion
750,000 1,400,000
5,410,000 7,090,000 TOTAL
0.139 0.197 0.336

Trans. Out Ending TOTAL

823,429 823,429
560,000 560,000
277,264 277,264
631,876 631,876

133,087 133,087
284,344 284,344
2,292,569 417,431 2,710,000
Step 1
Beg WIP 2,000
Unit Started 8,000
Unit to Account for 10,000

Unit Completed 7,000

End WIP 2,000
Unit Accounted For 9,000

Normal Spoilage 10% dari completed 700

Abnormal Spoilage 300

Step 2
Percentage DM Conversion
Beg WIP 2,000
100%
75%
Unit Started 8,000
Unit to Account for 10,000
Unit Completed 7,000 100% 7,000 7,000
Normal Spoilage 700 100% 700 700
Abnormal Spoilage 300 100% 300 300

End WIP 2,000

100% 2,000
80% 1,600
Unit Accounted For 10,000
TOTAL E.U 10,000 9,600

Step 3
DM Conversion TOTAL
Beg WIP 100,000 80,000 180,000
Cost Added 300,000 405,000 705,000
TOTAL COST 400,000 485,000 885,000

Step 4
DM Conversion
TOTAL COST 400,000 485,000
TOTAL E.U 10,000 9,600 TOTAL
Equivalent Unit 40 50.521 90.521

Step 5
Trans. Out Ending TOTAL
Unit Completed 633,646 633,646
Normal Spoilage 63,365 63,365
Abnormal Spoilage 27,156 27,156
End WIP
DM 80,000 80,000
Conversion 80,833 80,833
TOTAL 724,167 160,833 885,000