1 Allocation of Joint costs using Sales Value at Split-off Point Method

Cherry Popsicle Butter

Sales value of total production at splitoff point 1,240,000 2,587,500
Weighting 0.2332 0.4866
Joint cost allocated 512,953 1,070,376
+/+ Separable Cost 508,500 -
Production Cost (Joint Cost + Separable Cost) 1,021,453 1,070,376
Unit product cost 6,590 3,103

Product-Line Income Statement using Sales Value at Split-off Point Method

Cherry Popsicle Butter
Sales Revenue 1,240,000 2,070,000
-/-Cost of Goods Sold 817,162 856,301
Gross Margin 422,838 1,213,699
*) selalu menggunakan produk akhir (final product)

Allocation of Joint costs using constant Gross-Margin Percentage NRV Method

Final sales value of total production during accounting period
-/-Deduct joint and separable costs (Production cost) -
Gross Margin
Gross Margin Percentage 36.82%

Cherry Popsicle Butter

2 Final sales value of total production during accounting period 1,550,000 2,587,500
-/-Deduct gross margin, using overall gross margin percentage 570,710 952,718
Total production costs (Joint cost + Separable cost) 979,290 1,634,783
-/-Deduct Separable costs - 508,500 -
Joint cost allocated 470,790 1,634,783
Unit Product cost 6318.00 4738.50

Product-Line Income Statement using Constant Gross Margin Percentage NRV Method
Cherry Popsicle Butter
Revenues 1,240,000 2,070,000
-/-Cost of Goods Sold 783,432 1,307,826
Gross margin 456,568 762,174
Gross margin percentage 36.82% 36.82%
*) selalu menggunakan produk akhir (final product)
 Method Prime cost (DM+DL) 2,000,000
Hamburger Total
1,490,000 5,317,500 Direct Material 1,204,000
0.2802 1 Direct Labor 796,000
616,371 2,199,700 MOH 199,700
847,500 1,356,000 Joint Cost 2,199,700
1,463,871 3,555,700
9,825

oint Method
Hamburger Total
1,190,000 4,500,000
1,169,132 2,842,595
20,868 1,657,405

e NRV Method
5,627,500
3,555,700
2,071,800
36.82%

Hamburger Total
1,490,000 5,627,500
548,618 2,072,046
941,382 3,555,455
- 847,500 - 1,483,409
93,882 2,072,046
6318.00

ntage NRV Method

Hamburger Total
1,192,000 4,502,000
753,106 2,844,364
438,894 1,657,636
36.82%

Cherry Juice

Joint Cost
Butter
2,199,700

Bread
 Split-off point

NOTES:
Produk setelah split off point Cherry juice, butter, bread
Produk akhir (final product) Cherry popsicle, butter, hamburger
 Item Unit produced Unit sold Price
Cherry Juice 155 124 8,000
Butter 345 276 7,500
Bread 298 238 5,000
Cherry popsicle 155 124 10,000
Hamburger 149 119 10,000

Separable cost Cherry popsicle Conversion cost = DL + MOH

508,500
Total Separable Cost
DM 567,000
DL 456,000
MOH 333,000
Separable cost Hamburger TOTAL 1,356,000
 847,500

herry juice, butter, bread

herry popsicle, butter, hamburger
Diketahui:
Annual Demand [D] (kg)
Reorder Point [ROP]
Number of Order [NO]
Carrying cost/unit/tahun [C]
Working Days [WD]
Maximum Usage [MU]
1) Economic Order Quantity [EOQ]
Number of Order [NO]
EOQ
2) Ordering cost per order [P]
EOQ
2,400
5,760,000
103,680,000
P =
3) Lead Time [LT]
ROP
2,304
LT
Cari nilai DU terlebih dahulu:
DU (Daily Usage)
DU
4) Total Ordering Cost [TOC]
5) Total Carrying Cost [TCC]
6) Total Relevant Cost [TRC]
7) Safety Stock [SS]
8) TRC dengan Safety Stock
Apabila terdapat safety stock, maka rumus TOC tetap dan TCC berubah menjadi:
TCC = { (EOQ/2) + SS } x C
= 25,488
= 96,000
= 2,304
= 40
= 18
= 250
= 420
= √(2 x D x P)/C = 2,400 unit
= Demand
EOQ
= Demand/NO = 2,400 unit
= √(2 x D x P)/C
= √(2 x 96.000 x P)/18
= (2 x 96.000 x P)/18
= 192.000 P
540
= DU x LT
= 384 x LT
= 6 hari
= Demand/Working days
= 384
= (D/EOQ) x P = 21,600
= (EOQ/2) x C = 21,600
= TOC + TCC = 43,200
= (MU-DU) x LT = 216 unit
= TOC + TCC 47,088
 Diketahui:
Total unit produksi 256,000
Total unit spoilage 12,800

Hitung biaya produksi per unit:

Biaya bahan baku langsung 100
Biaya tenaga kerja langsung 20
Biaya overhead 8
Total biaya produksi per unit 128

1) Normal spoilage 7,680

Abnormal spoilage 5,120

2a) REWORK
Normal Rework attributable to specific job
Work in Process Control 983,040
Materials Control 768,000
Wages Payable Control 153,600
Manufacturing Overhead Allocated 61,440

Abnormal Rework
Loss from abnormal rework 655,360
Materials Control 512,000
Wages Payable Control 102,400
Manufacturing Overhead Allocated 40,960

2b) SPOILAGE
Normal Spoilage attributable to specific job
Materials Control 76,800
Work in Process Control 76,800

Abnormal Spoilage
Materials Control 51,200
Loss from abnormal Spoilage 604,160
Work in Process Control 655,360

2c) Finished Goods 983,040

Work in Process Control 983,040
 JOB COSTING & SPOILAGE JOB COSTING & REWORK SCRAP

a) Normal spoilage attributable to specific job a) Normal rework attributable to specific job Recognize at the time of its produ
Materials Control Work in Process Control a) Return to storeroom
Work in Process Control Materials Control 1. Attributable to specific job
Wages Payable Control Materials Control
b) Normal spoilage common to all jobs Manufacturing Overhead Allocated Work in Process Control
Materials Control
Manufacturing Overhead Control b) Normal rework common to all jobs 2. Common to all jobs
Work in Process Control Manufacturing Overhead Control Materials Control
Materials Control Manufacturing Overhead
c) Abnormal Spoilage Wages Payable Control
Materials Control Manufacturing Overhead Allocated b) Sale of scrap
Loss from Abnormal Spoilage Cash/Accounts Receivable
Work in Process Control c) Abnormal rework Materials Control
Loss from abnormal rework
Materials Control c) Reuse of scrap
Wages Payable Control Work in Process Control
Manufacturing Overhead Allocated Materials Control

Recognize at the time of its sal

a) IF MATERIAL
1. Attributable to specific job
Cash/Accounts Receivable
Work in Process Control

2. Common to all jobs

Cash/Accounts Receivable
Manufacturing Overhead

b) IF NOT MATERIAL
Cash/Accounts Receivable
Scrap Revenue
 SCRAP

e at the time of its production

oreroom
e to specific job

Work in Process Control

Manufacturing Overhead Control

ounts Receivable
Materials Control

ap
rocess Control
Materials Control

gnize at the time of its sale

e to specific job
ounts Receivable
Work in Process Control

ounts Receivable
Manufacturing Overhead Control

ERIAL
ounts Receivable
Scrap Revenue
 Economic Order Quantity (EOQ)
Jumlah paling optimal setiap kali melakukan
pemesanan
EOQ = √(2 x D x P)/C
Number of Order (NO)
Jumlah pemesanan dalam satu tahun atau periode
a) Sebelum EOQ
NO = D/Q
b) Sesudah EOQ
NO = D/EOQ
Reorder Point (ROP)
Titik dimana perusahaan melakukan pemesanan
ROP = DU x LT
*DU = Demand/Working Days (WD)
Safety Stock (SS)
Jumlah persediaan minimum yang harus tersedia di
gudang perusahaan
SS = (MU-DU) x LT
Total Ordering Cost (TOC)
TOC = D/EOQ x P
Dalam keadaan tidak ada safety
stock, nilai TOC & TCC akan
Total Carrying Cost (TCC) SELALU SAMA
TCC = EOQ/2 x C
Total Relevant Cost (TRC)
TRC = TOC + TCC
Keterangan:
D: Demand/kebutuhan per tahun
P: Ordering cost/biaya pemesanan per order
C: Carrying cost/biaya pemeliharan per unit (sa
DU: Daily usage/pemakaian per hari
MU: Maximum usage/pemakaian maksimal per
LT: Lead time/waktu mulai dari barang dipesan
Jika ada Safety Stock, maka terdapat 2
rumus yg terpengaruh:
ROP = (DU x LT) + SS
TCC = { (EOQ/2) + SS } x C
 Keterangan:
an per tahun
ya pemesanan per order
a pemeliharan per unit (satuan) per tahun
makaian per hari
e/pemakaian maksimal per hari
mulai dari barang dipesan sampai barang tiba di gudang