Muhammad labal

DIII AKT AP 4 -
4

P6-1

1. Costof Production Report

DM DL FOH

Finished 650 650 650

WIP End 135 go 90

(90.60,60)
785 740 740

Cost per Equivalen unit

DM DL FOH

795
Beginning 5.365 536

Added during 26.035 8.350 12525

period 31.400 5. 80 13.320

Total unit 785 740 740

Cost per 40 12 18 - 70

equivalentu nits

Reconciliation
Cost
↑
al
Ot

cost
DM DL FOH

Finished
45.500 650 650 658
650 + 70

WIP
5408 52700
135x 40
DM

90 x 12 1,000
DL
1000 1620
FOH I8
907 1.620

To +al WIP &. 100

otal 53,600
↑

cost

2) Jurnal

WIP 26.035

Materials
26.035
 WIP 8. 350

Payroll 8.350

WIP 12.525

Applied FOH 12.525

P6-2

1. Cost of Production Report

DM DL FOH

Finished 7.500 7.500 7.500

End
WID
1.500 1.200 1.2 o r
(100,80,80)

9.000 8.700 8. 700

CostPer Equivalen Unit

DM DL F07

Beginning 915 60 90

during
Added 17.085 4.290 6.435
period -

10,000 4.350 1.525

Totalunit . 760
9 5.700
9.000

cost per
2 0.5 0,75 $3,25
=

equivalen units

CostReconciliation

FOr
↑

otal cost DM DL
finished
7.50073,25 $824.375 7.500 7.500 7.500
WID
3.000 7.500
DM 1500 2
x

DL 1200 x0,5 600

1. 200 1.200
FOH 1200 0,75
=
900

To + cel WIP 4.500

*

Total cost 28.875

$
2) Jurnal

WIP $ 17.085

Materials $17.085

WIP 4.290

Payroll 4.290

WIP 6.435

FOH Applied 6.435

P6 -
3

1) Costof Production Report

BM DL FOH

finished 2.700 2.700 2.700

WIP
800 640 720
(100,80,90)
Total units 3.500 3.340 2.920

Costof Equivalen per

units

DM DL FOH

Beginning 10.925 338 2.839

Added during
146.575 16.362 40.461
period

Totalcost 157.500 16.700 51.300

Total units 3.500 3.340 2.920

cost of equivalen
45 5
17.5 $67,5
=

per unit
 Cost Reconciliation

Total cost DM DL FOH

Finished
2700 2708 2700
(2700 x 67.5) 102.
$ 250

WIP

4 5) 36.000 500
DM (800 x

DL(640x5) 3. 200

1,5) 640 720

FOH(720 x 12.600
To+ al

WIP 51.800
$

Total
$234.050
cost

2) Jurnal

WIP 146.575
$

Materials $146.575

WIP 16.362

Payroll 16.362

WIP 4) 8.461

FOH Applied 48.46 I