Professional Documents
Culture Documents
Departemen B
Beginning inventories :
Physical units
5,000
8,000
Cost :
Transferred in
45,320
Direct materials
10,000
Conversion cost
6,900
16,800
Current production :
Units started
25,000
?
Units transferred o
28,000
33,000
Cost :
Transferred in
?
Direct materials
57,800
37,950
Conversion cost
95,220
128,100
Percentage completion :
Beginning inventor
40%
50%
Ending inventory
80%
50%
Departemen A
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (40 % complete)
Units started during the period
Total units to account for
Cost:
Work in process:
Materials
Conversion costs
Total
Current cost:
Materials
Conversion costs
Total
5000
28000
25000
10,000
6,900
16,900
57,800
95,220
153,020
Departemen A
23,000
5,000
ocess (80 % complete)
5,000
25,000
30,000
Departemen B
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (50 % complete)
Units transferred in during november
Total units to account for
28,000
2,000
30,000
Equivalen Units
Materials
Conversion
28,000
28,000
in process x fraction complete
2,000
0
0
1,600
30,000
29,600
Materials
$
$
Cost Information
Coversion
10,000
57,800
67,800 $
2.26 $
Transferred
out
6,900
95,220
102,120
3.45
Ending work
in process
Equivalen Units
Calculation of Equivalent Units
Materials
Unit completed
33,000
Add: Units in ending work in process x fraction complete
3000 x 100 %
3,000
3000 x 50 %
0
Equivalent units of output
36,000
Cost Information
Total
16,900
153,020
$169,920
$
5.71
Materials
Cost to account for :
Beginning work in process
Incurred during the period
Total cost to account for
cost per equivalent unit
Total
159,880
159,880
0
0
159,880
4,520
5,520
10,040
4,520
5,520
169,920
$
$
28,520
37,950
66,470
1.85
Transferred
out
Cost accounted for:
Goods transferred out ($ 5,71 x 33.000)
Goods in ending work in process:
Materials ($ 2,26 x 3.000)
Conversion ($ 3,45 x 1.500)
Total costs accounted for
188,430
188,430
men B
8,000
28,000
36,000
33,000
3,000
36,000
Equivalen Units
Conversion
33,000
ion complete
0
1,500
34,500
Cost Information
Coversion
$
$
Total
16,800
45,320
128,100
166,050
144,900 $ 211,370
4.20 $
6.05
Ending work
in process
Total
188,430
6,780
5,175
11,955
6,780
5,175
200,385
DepartementDepartemen B
Beginning inventories :
Physical units
5,000
8,000
Cost :
Transferred in
45,320
Direct materials
10,000
Conversion cost
6,900
16,800
Current production :
Units started
25,000
?
Units transferred o
28,000
33,000
Cost :
Transferred in
?
Direct materials
57,800
37,950
Conversion cost
95,220
128,100
Percentage completion :
Beginning inventor
40%
50%
Ending inventory
80%
50%
Departemen A
Physical Units Flow Analysis
Units to account for :
Units in beginning work in process (40 % complete)
Units started during the period
Total units to account for
Units accounted for :
Units completed and transferred out :
started and completed
23,000
From beginning work in process
5,000
Units in ending work in process (80 % complete)
Total unit accounted for
Equivalen Units
Calculation of Equivalent Units
Materials
Unit completed
28,000
Add: Units in ending work in process x fraction complete
a physical flow schedule
2000 x 100 %
2,000
an equivalent unit calculation
2000 x 80 %
0
calculation of units cost
Equivalent units of output
30,000
cost of ending work in process and cost of good transferred out
a cost reconciliation
Cost Information
Materials
Units in process, 40% complete
5000
Cost to account for :
Units completed and transferred
28000
Beginning work in process
10,000
Unit in process, 80% complete
25000
Incurred during the period
57,800
Total cost to account for
$
67,800
Cost:
cost per equivalent unit
$
2.26
Work in process:
Materials
10,000
Transferred
Conversion costs
6,900
out
Total
$ 16,900
Cost accounted for:
Goods transferred out ($ 5,71 x 28.000
159,880
Current cost:
Goods in ending work in process:
Materials
57,800
Materials ($ 2,26 x 2.000)
0
Conversion costs
95,220
Conversion ($ 3,45 x 1.600)
0
Total
153,020
Total costs accounted for
159,880
emen A
5,000
25,000
30,000
8,000
28,000
36,000
28,000
2,000
30,000
33,000
3,000
36,000
Equivalen Units
Conversion
28,000
ction complete
0
1,600
29,600
Cost Information
Coversion
$
$
6,900
95,220
102,120
3.45
Ending work
in process
Equivalen Units
Calculation of Equivalent Units
Materials
Conversion
Unit completed
33,000
33,000
Add: Units in ending work in process x fraction complete
3000 x 100 %
3,000
0
3000 x 50 %
0
1,500
Equivalent units of output
36,000
34,500
Total
16,900
153,020
$169,920
$
5.71
Total
159,880
4,520
5,520
10,040
4,520
5,520
169,920
Materials
Cost to account for :
Beginning work in process
Incurred during the period
Total cost to account for
cost per equivalent unit
$
$
Cost Information
Coversion
0
37,950
37,950 $
1.05 $
Transferred
out
Cost accounted for:
Goods transferred out ($ 5,71 x 28.000)
Goods in ending work in process:
Materials ($ 2,26 x 2.000)
Conversion ($ 3,45 x 1.600)
Total costs accounted for
16,800
128,100
144,900
4.20
Ending work
in process
nformation
Total
16,800
166,050
$182,850
$
5.25
Total
CONTOH SOAL
*) cetak tebal = diketahui
Production
Unit in process 1 July 75% complete
Unit Completed and transfered out
Unit in process 31 July 25% complete
Cost
Work In Progress
Cost Added
20,000
50,000
10,000
$ 3,525
$ 10,125
20,000
40,000
60,000
30,000
20,000
50,000
10,000
60,000
$ 3,525
$ 10,125
$ 13,650
Equivalent Unit
Unit Cost
52,500
$ 0.26
Cost Reconsiliation
Goods transfered out
$
650
$ 13,650
$ 13,000
Beginning inventories :
Physical units
Cost :
Transferred in
Direct materials
Conversion cost
Current production :
Units started
Units transferred out
Cost :
Transferred in
Direct materials
Conversion cost
Percentage completion :
Beginning inventory
Ending inventory
$
650
$ 13,650
$ 3,525
$ 10,125
$ 13,650
Departemen B
8,000
45,320
10,000
6,900
16,800
25,000
28,000
?
33,000
57,800
95,220
?
37,950
128,100
40%
80%
50%
50%
Departemen A
Physical flow schedule
Units to account for :
Units in beginning work in process
Units started during the period
Total units to account for
5,000
25,000
30,000
23,000
5,000
$
$
28,000
2,000
30,000
28,000
1,600
29,600
10,000
6,900
$ 16,900
$
$
57,800
95,220
153,020
169,920
29,600
$
5.74
Cost Reconsiliation
Goods transfered out
$ 9,185
$169,920
$160,735
$ 9,185
$169,920
$ 16,900
$153,020
$169,920
8,000.00
225,286.41
233,286.41
25,000
8,000
33,000.00
200,286.41
233,286.41
$
$ 16,800
$
16,800
$ 37,950
$128,100
$ 166,050
$ 182,850
133,143.20
$
1.37
Cost Reconsiliation
Goods transfered out
$ 137,530
$ 182,850
45,320
$ 137,530
$ 182,850
$ 16,800
$ 166,050
$ 182,850
$
$ 16,800
$
16,800
$ 37,950
$128,100
166,050
182,850
133,143.20
100,143.20
200,286.41