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4. Determining the cost of inventories of finished products and products in the process
shown in the balance
Journal noted the cost of the inventory of products in process unfinished dioleh at the end of
January 19 x1
contoh2:
PT eliona sari has two production departments remedy menghasilkna product: Department A and
Department B. Data on production and costs of production into two departments for the month of
January 19 x1 presented in pictures following :
Calculation of the cost of finished products and products in process inventories dep A
The entry to record the cost of the finished product is transferred by the department A to
department B:
WIP - the cost of raw materials department B Rp 450.000
Goods in process-cost raw materials department A Rp 60.000
WIP-A department labor costs Rp 150.000
WIP-A departmental factory overhead costs Rp 240,000
The entry to record the cost of inventory of products in process unfinished processed in
department A at the end of the month of January 19x1
Calculation of the cost of finished products and products in process inventories dep B
The total cost of the finished product are transferred to the 960,000
warehouse
24,000 x Rp 40
The cost of product inventories in the final process
Cost of goods from department A: 6,000 x Rp 15 90,000
Cost is written by the department B:
Labor costs 50% x 6.000 x US $ 10 = Rp30,000
Factory overhead costs 50% x 6.000 x US $ 15 = US $ 45,000 rp 75,000
The total cost of the product inventory in the process department B 165,000
Total cumulative production costs in January 19x1 Department B Rp 1,125,000
The entry to record the cost of inventory of products in process unfinished processed in
department A at the end of the month of January 19x1
Effect of the product lost at the beginning of the process to the calculation of the cost of
production per unit
Contoh3:
PT eliona sari has two production departments remedy menghasilkna product: Department A and
Department B. Data on production and costs of production into two departments for the month of
January 19 x1 presented in pictures following :
A department Department B
Raw material costs Rp 22.500 rp -
Cost of auxiliary materials 26,100 16,100
Labor costs 35,100 22,500
Factory overhead costs 45 800 24,750
The cost of the finished product are transferred to the Department B: USD 111 300
700 x Rp 159
Cost of product inventory in the end of the month (200 Kg)
Raw material costs 200 kg x 100% x US $ 25 = 5,000
Cost of auxiliary materials 200 kg x 100% x US $ 29 = 5,800
Labor costs 200 kg x 40% x US $ 45 = 3,600
Manufacturing overhead 200 kg x 40% x US $ 60 = 4,800 Rp 19.200
Total production costs Ministry A USD 130 500
Products are missing at the beginning of the process in the Department after the first
department
Cost of production per unit of products derived from the department A USD 159.00
Rp 111 300: 700
Cost of production per unit of products derived from the department A USD 222.60
after the product is lost in the process in Department B of 200 kg is
USD 111 300 (700 kg-200 kg)
Adjustment of the cost of production per unit of products derived from rp 63.60
the Department A
Effect of the product that is lost at the end of the process to the calculation of the cost of
production per unit
Example:
PT eliona sari has two production departments remedy menghasilkna product: Department A and
Department B. Data on production and costs of production into two departments for the month of
January 19 x1 presented in pictures following :
The cost of the finished product are transferred to the Department B: Rp 99 169
700 x Rp 141.67
Adjustment of the cost of finished products for their product that is lost 14167.00
at the end of the process 100 XRP 141.67
The cost of the finished product are transferred to the department B 113,334.40
after adjustment: 700 x Rp 161.91
Cost of product inventory in the end of the month (200 Kg)
Raw material costs 200 kg x 100% x Rp 22.5 = 4,500
Cost of auxiliary materials 200 kg x 100% x Rp 26.1 = 5.220
Labor costs 200 kg x 40% x Rp 39.89 = 3191.2
Manufacturing overhead 200 kg x 40% x Rp 53.18 = 4254.4 Rp 17.165.60
Total production costs Ministry A Rp 130,500.00
Products are missing at the end of the process in the production department after the first
production department
The cost of the finished product are transferred to the Department B: USD 64764.00
400 x Rp 161.91
Costs are added department B 400 x Rp 97.09 38836.00
Cost of product that is lost at the end of the process: 200 kg (USD 51800.00
161.91 + Rp 97.09
The cost of the finished product are transferred to the department B 155,400.00
after adjustment: 400 x Rp 388.5
Cost of product inventory in the end of the month (100 Kg)
Cost of goods from department A: 100 kg x Rp 161.91 = US $
16191.00
Cost of auxiliary materials 100 kg x 60% x Rp 24.39 = 1.463.3
Labor costs 100 kg x 50% x Rp 34.62 = 1,731 Rp 21.289.40
Manufacturing overhead 100 kg x 50% x Rp 38.08 = 1,904
Total cost of the production department B Rp 176.689.40
F. PROBLEMS EXAMPLE
PT Aquana mem production of mineral water under the brand "Fresh". The company has a
BDP per January 1 200 8 as much as 10,000 liters and in January 200 8 companies process
50,000 liters. At the end of January 200 8 companies have the final BDP 20,000 liters.
Requested: how many liters of finished products during January 200 8?
Answer: