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  • Dessert Box by Lusawida

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    luthfi mahendra
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    Dessert Box Lusawida produces dessert boxes using a one-department production method. In one month, the production costs included raw materials of Rp6.955.500, additional ingredients of Rp2.670.000, labor costs of Rp4.200.000, and overhead of Rp770.000 for a total of Rp14.595.500. At the end of the month, raw materials were 100% complete, additional ingredients were 70% complete, labor costs were 50% complete, and overhead was 40% complete. The company journals all production costs, finished goods transferred to storage, and work-in-process inventory levels at month end.

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    Dessert Box Lusawida produces dessert boxes using a one-department production method. In one month, the production costs included raw materials of Rp6.955.500, additional ingredients of Rp2.670.000, labor costs of Rp4.200.000, and overhead of Rp770.000 for a total of Rp14.595.500. At the end of the month, raw materials were 100% complete, additional ingredients were 70% complete, labor costs were 50% complete, and overhead was 40% complete. The company journals all production costs, finished goods transferred to storage, and work-in-process inventory levels at month end.

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    5 views16 pages

    Dessert Box by Lusawida

    Uploaded by

    luthfi mahendra
    Dessert Box Lusawida produces dessert boxes using a one-department production method. In one month, the production costs included raw materials of Rp6.955.500, additional ingredients of Rp2.670.000, labor costs of Rp4.200.000, and overhead of Rp770.000 for a total of Rp14.595.500. At the end of the month, raw materials were 100% complete, additional ingredients were 70% complete, labor costs were 50% complete, and overhead was 40% complete. The company journals all production costs, finished goods transferred to storage, and work-in-process inventory levels at month end.

    Copyright:

    © All Rights Reserved
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    of 16

    Production Data Report

    Dessert Box by
    Lusawida
    Group 6:
    Mas’udah Nazwar (2001036079)
    Luthfi Mahendra (2001036085)
    Salwa Maharani (2001036087)
    Widya Nur Hidayati (2001036092)
    Dessert Box Production Case
    Dessert Box Lusawida is a shop that sells dessert boxes using the one-department production method. In
    one month Dessert Box Lusawida requires the following production costs:
    Raw Material Rp 6.955.500,00
    Additional Ingredients Rp 2.670.000,00
    Labor Costs Rp 4.200.000,00
    Overhead Cost Rp 770.000,00
    Total Production Cost Rp14.595.500,00

    Products in process at the end of the month, with the following levels of completion:
    Raw Material 100%
    Additional Ingredients 70%
    Labor Costs 50%
    Overhead Cost 40%
    01
    Calculation Details
    and Production
    Data Report
    Dessert Box Lusawida produces dessert box with the
    following production costs details:
    Calculation:
    Production Data Report
    Selling Price Determination
    Profit Calculation
    02
    Journalizing
    Journal Recording the Cost of Raw Materials:
    Work in Process-Raw Material Cost Rp. 6.955.500
    Raw Material Inventory Rp. 6.955.500 

    Journal Recording the Cost of Additional Ingredients:


    Work in Process-Additional Ingredients Cost Rp. 2.670.000
    Additional Ingredients Inventory Rp. 2.670.000

    Journal Recording the Labor Costs:


    Work in Process-Labor Cost Rp. 4.200.000
    Salary and Wages Rp. 4.200.000
    Journal Recording the Overhead Costs:
    Work in Process-Overhead Cost Rp. 770.000
    Various Credited Accounts Rp. 770.000

    Journal Recording the Cost of Finished Products


    Transferred to the Refrigerator:
    Finished Product Inventory Rp. 11.038.836,76
    Work in Process-Raw Material Cost Rp. 4.868.850,00
    Work in Process-Additional Ingredients Cost Rp. 2.053.846,15
    Work in Process-Labor Cost Rp. 3.458.823,53
    Work in Process-Overhead Cost Rp. 657.317,07
    Journal Recording Cost of Inventory In Process
    Unfinished at the End of the Month:

    Working In Process Inventory Rp 3.556.663,24


    Work in Process-Raw Material Cost Rp 2.086.650,00
    Work in Process-Additional Ingredients Cost Rp 616.153,85
    Work in Process-Labor Cost Rp 741.176,47
    Work in Process-Overhead Cost Rp 112.682,92
    Thank You All 

    l u t h f i s
    a l w a

    w i d y a u d a h

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