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Nama : Faiz Shodiq N

NIM : 18/426626/EK/21957

(Step 1) (Step 2)
Equivalent Units

Physical Direct Conversion

Flow of Production Units Materials Costs

WIP, beginning 5,000


Started during current period 20,000

To account for 25,000

Completed and transferred out

during current period 22,500 22,500 22,500

WIP, ending 2,500

(2,500 100%;2,500 70%) 2,500 1,750

Accounted for 25,000

Equivalent units of work done to date 25,000 24,250

Total

Production Direct Conversion

Costs Materials Costs

(Step 3) WIP, beginning $1,652,750 $1,250,000 $402,750

Costs added in current period 6,837,500 4,500,000 2,337,500

Total costs to account for $8,490,250 $5,750,000 $2,740,250

(Step 4) Costs incurred to date $5,750,000 $2,740,250

Divide by equivalent units of work done


to date (Solution Exhibit 17-36A)
25,000 24,250

Cost per equivalent unit $230 $113

(Step 5)Assignment of costs:

Completed and transferred out (22,500 $7,717,500 (22,500 $230) (22,500 $113)
units)

WIP, ending (2,500 units) 772,750 (2,500 $230) (1,750 $113)


Total costs accounted for $8,490,250 $5,750,000 $2,740,250

1. Direct materials 25,000 equivalent units


Conversion costs 24,250 equivalent units

2. .Perkiraan tingkat penyelesaian dapat membantu melancarkan pendapatan dari satu periode ke
periode berikutnya. Untuk menunjukkan kinerja yang lebih baik, pengawas departemen harus
melaporkan tingkat penyelesaian yang lebih tinggi yang menghasilkan biaya rendah per unit dan
pendapatan operasional yang tinggi. Jika kinerja untuk periode tersebut dibilang baik, supervisor
departemen akan melaporkan tingkat penyelesaian yang pendapatannya lebih rendah pada periode
saat ini .

3. Total assembly department costs for October 2017 : $8,490,250


Cost per EU DM : $230 , CC : $113
4.

Assignment of cost:
Completed and transferred out (22,500) $7,717,500 $5,175,000 $2,542,500
WIP, Oct 31 $772,750 $575,000 $197,750
Total costs accounted for $8,490,250 $5,750,000 $2,740,250

17-37

1. Work in Process - Assembly $4,500,000


Accounts Payable Control $4,500,000
To record the direct materials purchased and used in production during October.

2. Work in Process - Assembly $2,337,500


Various accounts $2,337,500
To record the conversion costs for October

3. Work in Process - Testing $7,717,500


Work in Process - Assembly $7,717,500
To record the cost of goods completed and transferred from assembly to testing during
October.

Work in Process - Assembly


Beginning inventory $1,652,750 Completed and
Direct materials $4,500,000 transferred out $7,717,500
Conversion costs $2,337,500 to WIP — Testing

Ending inventory $772,750

17-38

Physical Units DM CC
WIP, Oct 1 5,000
Started during current period 20,000
To account for 25,000
Completed and transferred out during current
period: - 2,000
5,000
From beginning WIP 17,500 17,500
17,500
Started and completed 2,500 1,750
2,500
WIP, Oct 31
25,000
Accounted for 20,000 21,250
EU of work done in current period
Total Production
Cost DM CC
WIP, beginning $1,652,750 $1,250,000 $402,750
Cost added during current period $6,837,500 $4,500,000 $2,337,500
Total costs to account for $8,490,250 $5,750,000 $2,740,250
Cost ADDED in current period $4,500,000 $2,337,500

Divide by EU of work done in current period 20,000 21,250


Cost per EU $225 $110
Assignment of costs
Completed and transferred out (22,500):
1) WIP beginning (5,000) $1,652,750 $1,250,000 $402,750
2) Cost added during CP for WIP $220,000 $0 $220,000
Total from beginning WIP $1,872,750
3) Started and completed (17,500) $5,862,500 $3,937,500 $1,925,000
Total costs of unit completed & transferred out $7,735,250
WIP ending (2,500) $755,000 $562,500 $192,500
Total costs accounted for $8,490,250 $5,750,000 $2,740,250

1.

DM CC
Cost per EU (weighted $230 $113
average) $225 $110
Cost per EU (FIFO)

Biaya per equivalent unit antara weighted average dan metode FIFO berbeda karena FIFO hanya
menggunakan biaya yang ditambahkan selama periode berjalan sedangkan weighted average
menggunakan biaya dari awal proses kerja dan biaya yang ditambahkan selama periode berjalan.

2. Ketika unit selesai dijual, metode weighted average dalam contoh diatas mengarah ke harga
pokok penjualan yang lebih rendah , oleh karena itu, pendapatan operasi lebih tinggi weighted
average daripada metode FIFO. Harga pokok penjualan yang lebih tinggi dalam metode FIFO akan
menyebabkan pendapatan operasional yang lebih rendah dan pajak yang lebih rendah, sedangkan
metode weighted average meningkatkan pendapatan operasional meskipun pembayaran pajak yang
akan lebih tinggi.Untuk kasus ini, Larsen Company harus menggunakan metode rata-rata
tertimbang karena menghasilkan laba yang lebih tinggi daripada FIFO.

17-39

1. a. Beginning WIP inventory


Transferred in cost : 100% Direct materials : 0%
b. Ending WIP inventory
Transferred in cost : 100% Direct materials : 0%
2.

Equivalent Units
Flow of production Physical units
Transferred-In cost DM CC

WIP, beginning 7,500


Transferred-in during current period 22,500
To account for 30,000
Completed and transferred out during 26,300 26,300 26,300 26,300
CP
3,700
WIP, ending 3,700 2,220

30,000
Accounted for 30,000 26,300 28,520
Equivalent units of work done to date
3.

Total
production cost Transferred-in cost DM CC
WIP, beginning (7,500 units) $3,767,960 $2,932,500 $0 $835,460
Costs added in current period $21,378,100 $7,717,500 $9,704,700 $3,955,900
Total cost to account for $25,146,060 $10,650,000 $9,704,700 $4,791,360

Costs incurred to date $10,650,000 $9,704,700 $4,791,360

Divide by equivalent units of work done to 30,000 26,300 28,520


date $355 $369 $168
Cost per equivalent unit of work done to date
Assignment of costs:
Completed and transferred out (26,300) $23,459,600 $9,336,500 $9,704,700 $4,418,400
WIP ending (3,700) $1,686,460 $1,313,500 $0 $372,960
Total costs accounted for $25,146,060 $10,650,000 $9,704,700 $4,791,360

4. a. Work in Process--Testing Department 7,717,500


Work in Process--Assembly Department 7,717,500
Cost of goods completed and transferred out during October from the Assembly
Department to the Testing Department

b. Finished Goods 23,459,600


Work in Process--Testing Department 23,459,600
Cost of goods completed and transferred out during October from the Testing Department
to Finished Goods inventory
17-40

1. a. Beginning WIP inventory


Transferred in cost : 100% Direct materials : 0%
b. Ending WIP inventory
Transferred in cost : 100% Direct materials : 0%

2.

Equivalent Units
Flow of Production Physical Units
Transferred-in cost DM CC

WIP, beginning 7,500

Transferred-in during current period 22,500

To account for 30,000


Completed and transferred out during CP:

From beginning WIP 7,500

- 7,500 2,250

Started and completed 18,800

18,800 18,800 18,800

WIP ending 3,700

3,700 - 2,220

Accounted for 30,000

Equivalent units of work done in current 22,500 26,300 23,270


period
3.

Total
production cost Transferred-in cost DM CC
WIP, beginning (7,500 units) $3,635,460 $2,800,000 $0 $835,460
Costs added in current period $21,395,850 $7,735,250 $9,704,700 $3,955,900
Total cost to account for $25,031,310 $10,535,250 $9,704,700 $4,791,360

Costs added in current period $7,735,250 $9,704,700 $3,955,900

Divide by equivalent units of work done in 22,500 26,300 23,270


CP $344 $369 $170
Cost per equivalent unit of work done in CP

Assignment of costs:
Completed and transferred out (26,300 units): $3,635,460 $2,800,000 $0 $835,460
WIP beginning (7,500 units) $3,150,000 $0 $2,767,500 $382,500
Costs added to beginning work in process in $6,785,460
CP $16,596,431 $6,463,231 $6,937,200 $3,196,000
Total from beginning inventory
Started and completed (18,800 units) $23,381,891
Total costs of units completed and transferred $1,649,419 $1,272,019 $0 $377,400
out $25,031,310 $10,535,250 $9,704,700 $4,791,360
WIP, ending (3,700 units)
Total costs accounted for

4. a. Work in Process--Testing Department 7,735,250


Work in Process--Assembly Department 7,735,250
Cost of goods completed and transferred out during October from the Assembly Dept. to
the Testing Dept.

b. Finished Goods 23,381,891


Work in Process--Testing Department 23,381,891
Cost of goods completed and transferred out during October from the Testing
Department to Finished Goods inventory.

17-41
1.

Flow of Production Physical Units DM CC


WIP, beginning 60
Started during current period 510
To account for 570
Completed & transferred out during CP 450 450 450
WIP, ending 120
120 18
Accounted for 570
Equivalent units of work done to date 570 468
Total
Production DM CC
WIP, beginning Cost $1,686 $1,530 $156
Cost added during October $29,394 $17,850 $11,544
Total cost to account for $31,080 $19,380 $11,700
Cost incurred to date $19,380 $11,700
Divide by EU of work done in current period $570 $468
Cost per EU $34 $25
Assignment of cost:
Completed and transferred out (450 units) $26,550 $15,300 $11,250
WIP, ending $4,530 $4,080 $450
Total costs accounted for $31,080 $19,380 $11,700

2. Untuk menghasilkan kinerja yang lebih baik, supervisor departemen harus melaporkan penyelesaian
tingkat tinggi yang menunjukan biaya rendah per equivalent unit dan pendapatan operasional yang tinggi.
Jika kinerja untuk periode tersebut sangat baik, supervisor mungkin melaporkan tingkat penyelesaian yang
lebih rendah. Hasilnya adalah pendapatan rendah pada periode saat ini. Hal tersebut memiliki efek
mengurangi biaya yang dilakukan dalam persediaan akhir dan biaya dibawa ke tahun berikutnya dalam
persediaan awal. Dengan kata lain, perkiraan tingkat penyelesaian dapat membantu memperlancar
penghasilan dari satu periode ke periode berikutnya.

17-42

1.

Flow of Production Physical Units DM CC


WIP, beginning 60
Started during CP 510
To account for 570
Completed and transferred out during CP:
From beginning WIP 60
0 36
Started and completed 390
390 390
Ending WIP 120
120 18
Accounted for 570
EU of work done in current period 510 444
Total Production Cost DM CC
WIP, beginning $1,686 $1,530 $156
Cost added in CP $29,394 $17,850 $11,544
Total costs to account for $31,080 $19,380 $11,700
Cost added in CP $17,850 $11,544

Divide by EU of work done in current period 510 444


Cost per EU $35 $26
Assignment of costs:
1)From WIP beginning $1,686 $1,530 $156
2) Cost added during CP for WIP $936 $0 $936
Total from beginning inventory $2,622
3) Started and completed during CP $23,790 $13,650 $10,140
Total costs of units completed & transferred $26,412
out $4,668 $4,200 $468
WIP ending $31,080 $19,380 $11,700
Total costs accounted for

2.

Weighted Average FIFO


Cost of units completed and transferred out $26,550 $26,412
WIP ending $4,530 $4,668

Manajer McKnight harus menggunakan metode FIFO karena harga pokok penjualan lebih rendah
daripada metode weighted average, yang menghasilkan pendapatan lebih tinggi. Ketika mereka
menggunakan metode FIFO, pajak rasio sedikit lebih tinggi tetapi tidak terlalu berpengaruh karena
perbedaan antara COGS di FIFO dan weighted average hanya 138 dolar. Jadi metode FIFO akan
menghasilkan pendapatan yang lebih tinggi dan satu keuntungan dari metode FIFO yang patut
dipertimbangkan adalah memberikan metode informasi yang lebih baik untuk pengelolaan bisnis
karena memisahkan biaya periode saat ini dari biaya yang dikeluarkan..

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