“The
Cost of Quality and Accounting for Production Losses (Process Costing)“
Internal Failure
·
Biaya produk yang rusak menjadi beban
perusahaan (debet ke Factory Overhead Control).
·
Jika produk yang rusak bisa dijual, maka
Hasil penjualannya di debet ke Spoiled Goods Inventory. (FOH Control = Total cost produk rusak –
Spoiled Goods Inventory)).
Ilustrasi:
Deco Pottery Company
membuat gelas keramik dalam departemen yaitu departemen Molding dan
Glazing. Di departemen Molding ada
proses pemanasan sehingga ada gelas yang pecah (M 100%, CC 80%). Gelas yang pecah di departemen Molding tidak
ada harga jualnya. Gelas yang rusak pada
departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%). Gelas yang sempurna dijual $2,5 per unit,
yang rusak dijual $0,5 per unit.
Data
bulan November:
|
|
Molding
|
Glazing
|
|
Units
in WIP, beg. inv.
|
4.000
|
3.000
|
|
Units started in Molding Dept.
|
21.000
|
|
|
Units transferred to Glazing Dept.
|
19.000
|
|
|
Units received from Molding Dept.
|
|
19.000
|
|
Units transferred to Finished Goods inv.
|
|
15.000
|
|
Units in WIP, end. Inv.
|
3.600
|
4.000
|
|
Units spoiled during the period
|
2.400
|
3.000
|
Tingkat
penyelesaian WIP ending inventory
|
|
Molding
|
Glazing
|
|
Materials
|
100%
|
100%
|
|
Conversion Costs
|
30%
|
25%
|
Costs
data:
|
WIP, beg. Inv.
|
Molding
|
Glazing
|
|
Cost from preceding
dept.
|
|
$1.396,00
|
|
Materials
|
$615,00
|
196,00
|
|
Labor
|
366,40
|
310,00
|
|
FOH
|
549,60
|
310,00
|
|
Cost added to process during period
|
|
|
|
Materials
|
3.885,00
|
1.520,00
|
|
Labor
|
2.273,60
|
3.718,00
|
|
FOH
|
3.410,40
|
3.718,00
|
I.
Average Cost Flow Assumption
A.
Departemen Molding
Langkah 1: Menghitung equivalent unit
|
|
DM
|
|
DL
|
|
FOH
|
|
|
Eq.
units transf. out
|
|
19.000
|
|
19.000
|
|
19.000
|
|
Units
in ending inv.
|
3.600
|
|
3.600
|
|
3.600
|
|
|
Tingkat
penyelesaian
|
100%
|
|
30%
|
|
30%
|
|
|
Eq.
units ending inv.
|
|
3.600
|
|
1.080
|
|
1.080
|
|
Units
of spoilage
|
2.400
|
|
2.400
|
|
2.400
|
|
|
Tingkat
penyelesaian
|
100%
|
|
80%
|
|
80%
|
|
|
Eq.
units of spoilage
|
|
2.400
|
|
1.920
|
|
1.920
|
|
Total
Equivalent units
|
|
25.000
|
|
22.000
|
|
22.000
|
|
|
|
|
|
|
|
|
Langkah
2: Membuat Cost of
Production Report
|
Deco Pottery
Company
Molding
Departement
Cost of Production
Report
For November, 20A
|
||||||||||
|
Quantity Schedule
|
Material
|
Labor
|
FOH
|
Quantity
|
||||||
|
Beginning
Inventory
|
|
|
|
4.000
|
||||||
|
Started
in process
|
|
|
|
21.000
|
||||||
|
|
|
|
|
25.000
|
||||||
|
Transferred
to Glazing Dept.
|
|
|
|
19.000
|
||||||
|
Ending
Inventory
|
100%
|
30%
|
30%
|
3.600
|
||||||
|
Lost
in the process
|
100%
|
80%
|
80%
|
2.400
|
||||||
|
|
|
|
|
25.000
|
||||||
|
Cost charged to Departement
|
Total
Cost
|
Eq.Unit
|
Unit
Cost
|
|||||||
|
Beginning
inventory:
|
|
|
|
|||||||
|
Materials
|
$615,00
|
|
|
|||||||
|
Labor
|
366,40
|
|
|
|||||||
|
Factory overhead
|
549,60
|
|
|
|||||||
|
Total cost in beginning inv.
|
$1.531
|
|
|
|||||||
|
Cost
added during the current period:
|
|
|
|
|||||||
|
Materials
|
3.885,00
|
25.000
|
$0,18
|
|||||||
|
Labor
|
2.273,60
|
22.000
|
0,12
|
|||||||
|
Factory overhead
|
3.410,40
|
22.000
|
0,18
|
|||||||
|
Total cost added
|
$9.569
|
|
|
|||||||
|
Total
cost charged to department
|
$11.100
|
|
$0,48
|
|||||||
|
|
|
|
|
|||||||
|
Cost Accounted for as follows
|
Units
|
% Comp
|
Eq. Unit
|
Unit Cost
|
|
Total Cost
|
||||
|
Transfer
to Glazing Dep
|
19.000
|
100
|
19.000
|
$0,48
|
|
$9.120,00
|
||||
|
Spoilage
charge to FOH
|
|
|
|
|
|
|
||||
|
Materials
|
2.400
|
100
|
2.400
|
$0,18
|
$432,00
|
|
||||
|
Labor
|
2.400
|
80
|
1.920
|
0,12
|
230,40
|
|
||||
|
Factory overhead
|
2.400
|
80
|
1.920
|
0,18
|
345,60
|
1.008,00
|
||||
|
WIP,
ending inventory
|
|
|
|
|
|
|
||||
|
Materials
|
3.600
|
100
|
3.600
|
$0,18
|
$648,00
|
|
||||
|
Labor
|
3.600
|
30
|
1.080
|
0,12
|
129,60
|
|
||||
|
Factory overhead
|
3.600
|
30
|
1.080
|
0,18
|
194,40
|
972,00
|
||||
|
Tot.
cost accounted for
|
|
|
|
|
|
$11.100,00
|
||||
Jurnal
untuk mencatat transfer cost dari departemen
|
WIP-Glazing
Dept
|
9.120
|
|
|
Factory
Overhead Control
|
1.008
|
|
|
WIP – Molding Dept.
|
|
10.128
|
B.
Departemen Glazing
Langkah 1: Menghitung equivalent unit
|
|
From Pre
Dept.
|
Material
|
Labor
|
FOH
|
|
Eq.
Units transferred out
|
15.000
|
15.000
|
15.000
|
15.000
|
|
Eq.
Unit in ending inv
|
4.000
|
4.000
|
1.000
|
1.000
|
|
Eq.
Unit of spoilage
|
3.000
|
3.000
|
3.000
|
3.000
|
|
Total
equivalent unit
|
22.000
|
22.000
|
19.000
|
19.000
|
Langkah 2: Membuat Cost of Production Report
|
Deco Pottery
Company
Glazing
Departement
Cost of Production
Report
For November 20A
|
||||||||||
|
Quantity Schedule
|
Material
|
Labor
|
FOH
|
Quantity
|
||||||
|
Beginning
Inventory
|
|
|
|
3.000
|
||||||
|
Started
in process
|
|
|
|
19.000
|
||||||
|
|
|
|
|
22.000
|
||||||
|
Transferred
to FG
|
|
|
|
15.000
|
||||||
|
Ending
Inventory
|
100%
|
25%
|
25%
|
4.000
|
||||||
|
Lost
in the process
|
100%
|
100%
|
100%
|
3.000
|
||||||
|
|
|
|
|
22.000
|
||||||
|
Cost charged to Departement
|
Total
Cost
|
Eq. Unit
|
Unit
Cost
|
|||||||
|
Beginning
inventory:
|
|
|
|
|||||||
|
Cost from preceding department
|
$1.396
|
|
|
|||||||
|
Materials
|
196
|
|
|
|||||||
|
Labor
|
310
|
|
|
|||||||
|
Factory overhead
|
310
|
|
|
|||||||
|
Total cost in beginning inv.
|
$2.212
|
|
|
|||||||
|
Cost
added during the current period:
|
|
|
|
|||||||
|
Cost from preceding department
|
$9.120
|
22.000
|
$0,478
|
|||||||
|
Materials
|
1.520
|
22.000
|
0,078
|
|||||||
|
Labor
|
3.718
|
19.000
|
0,212
|
|||||||
|
Factory overhead
|
3.718
|
19.000
|
0,212
|
|||||||
|
Total cost added
|
$18.076
|
|
|
|||||||
|
Total
cost charged to department
|
$20.288
|
|
$0,980
|
|||||||
|
|
|
|
|
|||||||
|
Cost Accounted for as follows
|
Units
|
% Comp
|
Eq. Unit
|
Unit Cost
|
|
Total Cost
|
||||
|
Transfer
to FG inv
|
15.000
|
100
|
15.000
|
$0,98
|
|
$14.700
|
||||
|
Trans
to Spoiled G inv
|
3.000
|
|
|
$0,50
|
|
1.500
|
||||
|
Spolage
charge to FOH:
|
|
|
|
|
|
|
||||
|
Cost of spolage unit
|
3.000
|
100
|
3.000
|
$0,98
|
2.940
|
|
||||
|
Less salvage value
|
3.000
|
|
|
$0,50
|
1.500
|
1.440
|
||||
|
WIP,
ending inv.
|
|
|
|
|
|
|
||||
|
Cost from pre Dep
|
4.000
|
100
|
4.000
|
$0,478
|
1.912
|
|
||||
|
Materials
|
4.000
|
100
|
4.000
|
0,078
|
312
|
|
||||
|
Labor
|
4.000
|
25
|
1.000
|
0,212
|
212
|
|
||||
|
Factory overhead
|
4.000
|
25
|
1.000
|
0,212
|
212
|
2.648
|
||||
|
Tot.
cost acc. For
|
|
|
|
|
|
$20.288
|
||||
Jurnal
untuk mencatat transfer cost dari departemen
|
Finished
Goods inventory
|
14.700
|
|
|
Spoilage
Goods inventory
|
1.500
|
|
|
Factory
Overhead Control
|
1.440
|
|
|
WIP – Glazing Dept.
|
|
17.640
|
A. Normal
Production Shrinkage
Contoh pada
proses pembuatan sirup di Sweet-Stuff Company.
Proses dimulai di departemen Cooking berupa pemanasan air gula sehingga
ada penguapan (air berkurang). Kemudian
ditransfer ke departemen Bottling.
Berikut
ini data Departemen Cooking pada bulan Pebruari:
|
Gallons
in Work in Process beginning inventory
|
4.000
|
|
Gallons
started in process in Cooking Dept.
|
26.000
|
|
Gallons
transferred to Bottling Departement
|
5.000
|
|
Gallons
in Work in Process, ending inventory
|
5.000
|
|
Gallons
lost in the process during the period
|
5.000
|
Tingkat
penyelesaian WIP end. Inv.
|
Materials
|
100%
|
|
Labor
|
25%
|
|
FOH
|
25%
|
Costs
data:
|
WIP,
beg. Inv.
|
|
|
Materials
|
$5.450
|
|
Labor
|
535
|
|
FOH
|
1.070
|
|
Cost
added to process during period
|
|
|
Materials
|
32.550
|
|
Labor
|
7.540
|
|
FOH
|
15.080
|
Departemen Cooking
Langkah 1: Menghitung equivalent unit
|
|
Material
|
Labor
|
FOH
|
|
Eq.
Units transferred out
|
20.000
|
20.000
|
20.000
|
|
Eq.
Unit in ending inv
|
5.000
|
1.250
|
1.250
|
|
Total
equivalent unit
|
25.000
|
21.250
|
21.250
|
Langkah 2:
Membuat Cost of Production Report
|
Sweet-Stuff
Company
Cooking
Departement
Cost of Production
Report
For Pebruarl, 20A
|
|||||||||||||
|
Quantity Schedule
|
DM
|
DL
|
FOH
|
Q
|
|||||||||
|
Beginning
Inventory
|
|
|
|
4.000
|
|||||||||
|
Started
in process during the period
|
|
|
|
26.000
|
|||||||||
|
|
|
|
|
30.000
|
|||||||||
|
Transferred
to Bottling Dept.
|
|
|
|
20.000
|
|||||||||
|
Ending
Inventory
|
100%
|
25%
|
25%
|
5.000
|
|||||||||
|
Units
lost in the process
|
|
|
|
5.000
|
|||||||||
|
|
|
|
|
30.000
|
|||||||||
|
Cost charged to Departement
|
Total
Cost
|
Eq.Unit
|
Unit
Cost
|
||||||||||
|
Beginning
inventory:
|
|
|
|
||||||||||
|
Materials
|
$5.450
|
|
|
||||||||||
|
Labor
|
535
|
|
|
||||||||||
|
Factory overhead
|
1.070
|
|
|
||||||||||
|
Total cost in beginning inv.
|
$7.055
|
|
|
||||||||||
|
Cost
added during the current period:
|
|
|
|
||||||||||
|
Materials
|
$32.550
|
25.000
|
$$1,52
|
||||||||||
|
Labor
|
7.540
|
21.250
|
0,38
|
||||||||||
|
Factory overhead
|
15.080
|
21.250
|
0,76
|
||||||||||
|
Total cost added
|
$55.170
|
|
|
||||||||||
|
Total
cost charged to department
|
$62.225
|
|
$2,66
|
||||||||||
|
|
|
|
|
||||||||||
|
Cost Accounted for as Follows
|
Units
|
% Comp
|
Eq. Unit
|
Unit Cost
|
|
Total
Cost
|
|||||||
|
Transfer
to Canning Dept.
|
20.000
|
100
|
20.000
|
$2,66
|
|
$53.200
|
|||||||
|
WIP,
ending inv.
|
|
|
|
|
|
|
|||||||
|
Materials
|
5.000
|
100
|
5.000
|
$1,52
|
$7.600
|
|
|||||||
|
Labor
|
5.000
|
25
|
1.250
|
0,38
|
475
|
|
|||||||
|
Factory overhead
|
5.000
|
25
|
1.250
|
0,76
|
950
|
9.025
|
|||||||
|
Total
cost accounted for
|
|
|
|
|
|
$62.225
|
|||||||
Jurnal:
|
WIP
– Bottling Dept.
|
53.200
|
|
|
WIP – Cooking Dept.
|
|
53.200
|
II. Process Costing
with a Fifo Cost Flow Assumption
Data
idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv:
|
|
Molding
|
Glazing
|
|
Materials
|
100%
|
100%
|
|
Conversion
cost
|
60%
|
70%
|
A.
Departemen Molding
|
Equivalent unit
|
Material
|
Labor
|
FOH
|
|
Eq. unit to complete beg. Inv
|
0
|
1.600
|
1.600
|
|
Eq. unit started and completed
|
15.000
|
15.000
|
15.000
|
|
Eq. unit ending inv
|
3.600
|
1.080
|
1.080
|
|
Eq. unit of spoilage
|
2.400
|
1.920
|
1.920
|
|
Total
|
21.000
|
19.600
|
19.600
|
|
|
|
|
|
Langkah 2: Membuat Cost of Production Report
|
Deco Pottery
Company
Molding
Departement
Cost of Production
Report
For January, 2004
|
|||||||||||
|
Quantity
Schedule
|
Material
|
Labor
|
FOH
|
Quantity
|
|||||||
|
Beginning
Inventory
|
100%
|
60%
|
60%
|
4.000
|
|||||||
|
Started
in process
|
|
|
|
21.000
|
|||||||
|
|
|
|
|
25.000
|
|||||||
|
Transferred
to Ass. Dept.
|
|
|
|
19.000
|
|||||||
|
Ending
Inventory
|
100%
|
30%
|
30%
|
3.600
|
|||||||
|
Lost
in the process
|
100%
|
80%
|
80%
|
2.400
|
|||||||
|
|
|
|
|
25.000
|
|||||||
|
Cost
charged to Departement
|
Total
Cost
|
Eq. Unit
|
Unit
Cost
|
||||||||
|
Beginning
inventory:
|
|
|
|
||||||||
|
Materials
|
$615,00
|
|
|
||||||||
|
Labor
|
366,40
|
|
|
||||||||
|
Factory overhead
|
549,60
|
|
|
||||||||
|
Total cost in beginning inv.
|
$1.531,00
|
|
|
||||||||
|
Cost
added during the current period:
|
|
|
|
||||||||
|
Materials
|
$3.885,00
|
21.000
|
$0,185
|
||||||||
|
Labor
|
2.273,60
|
19.600
|
0,116
|
||||||||
|
Factory overhead
|
3.410,40
|
19.600
|
0,174
|
||||||||
|
Total cost added
|
$9.569,00
|
|
|
||||||||
|
Total
cost charged to department
|
$11.100,00
|
|
$0,475
|
||||||||
|
|
|
|
|
||||||||
|
Cost
Accounted for as Follow:
|
Units
|
% Comp
|
Eq. Unit
|
Unit Cost
|
|
Total Cost
|
|||||
|
Transfered
to Ass. Dept.:
|
|
|
|
|
|
|
|||||
|
From beginning inv:
|
|
|
|
|
$1.531,00
|
|
|||||
|
Cost to complete:
|
|
|
|
|
|
|
|||||
|
Labor
|
4.000
|
40
|
1.600
|
$0,116
|
185,60
|
|
|||||
|
Factory overhead
|
4.000
|
40
|
1.600
|
0,174
|
278,40
|
$1.995,00
|
|||||
|
Started and completed
|
15.000
|
100
|
15.000
|
$0,475
|
|
7.125,00
|
|||||
|
Total cost transfered
|
|
|
|
|
|
$9.120,00
|
|||||
|
Spoilage
charged to FOH C
|
|
|
|
|
|
|
|||||
|
Materials
|
2.400
|
100
|
2.400
|
$0,185
|
$444,00
|
|
|||||
|
Labor
|
2.400
|
80
|
1.920
|
0,116
|
222,72
|
|
|||||
|
Factory overhead
|
2.400
|
80
|
1.920
|
0,174
|
334,08
|
1.000,80
|
|||||
|
WIP,
ending inventory
|
|
|
|
|
|
|
|||||
|
Materials
|
3.600
|
100
|
3.600
|
$0,185
|
$666,00
|
|
|||||
|
Labor
|
3.600
|
30
|
1.080
|
0,116
|
125,28
|
|
|||||
|
Factory overhead
|
3.600
|
30
|
1.080
|
0,174
|
187,92
|
979.20
|
|||||
|
Tot.
cost accounted for
|
|
|
|
|
|
$11.100,00
|
|||||
Average
cost (Biaya rata-rata) = cost added / equvalent unit
Jurnal:
|
WIP
– Glazing Dept.
|
9.120,00
|
|
|
FOH
Control
|
1.000,80
|
|
|
WIP – Molding Dept.
|
|
10.120,80
|
B.
Departemen Glazing
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode
sekarang
|
|
From Pre. Dep.
|
Material
|
Labor
|
FOH
|
|
Eq. unit to complete beg. Inv
|
0
|
0
|
900
|
900
|
|
Eq. unit started and completed
|
12.000
|
12.000
|
12.000
|
12.000
|
|
Eq. unit ending inv
|
4.000
|
4.000
|
1.000
|
1.000
|
|
Eq. unit of spoilage
|
3.000
|
3.000
|
3.000
|
3.000
|
|
Total
|
19.000
|
19.000
|
16.900
|
16.900
|
|
|
|
|
|
|
Langkah 2: Membuat Cost of Production Report.
|
Deco Pottery
Company
Glazing
Departement
Cost of Production
Report
For January, 2004
|
||||||||||
|
Quantity
Schedule
|
Material
|
Labor
|
FOH
|
Quantity
|
||||||
|
Beginning
Inventory
|
100%
|
70%
|
70%
|
3.000
|
||||||
|
Started
in process
|
|
|
|
19.000
|
||||||
|
|
|
|
|
22.000
|
||||||
|
Transferred
to Ass. Dept.
|
|
|
|
15.000
|
||||||
|
Ending
Inventory
|
100%
|
25%
|
25%
|
4.000
|
||||||
|
Lost
in the process
|
100%
|
100%
|
100%
|
3.000
|
||||||
|
|
|
|
|
22.000
|
||||||
|
Cost
charged to Departement
|
Total
Cost
|
Eq. Unit
|
Unit
Cost
|
|||||||
|
Beginning
inventory:
|
|
|
|
|||||||
|
Cost from preceding departemen
|
$1.396
|
|
|
|||||||
|
Materials
|
196
|
|
|
|||||||
|
Labor
|
310
|
|
|
|||||||
|
Factory overhead
|
310
|
|
|
|||||||
|
Total cost in beginning inv.
|
$2.212
|
|
|
|||||||
|
Cost
added during the current period:
|
|
|
|
|||||||
|
Cost from preceding departemen
|
$9.120
|
19.000
|
$0,48
|
|||||||
|
Materials
|
1.520
|
19.000
|
0,08
|
|||||||
|
Labor
|
3.718
|
16.900
|
0,22
|
|||||||
|
Factory overhead
|
3.718
|
16.900
|
0,22
|
|||||||
|
Total cost added
|
$18.076
|
|
|
|||||||
|
Total
cost charged to department
|
$20.288
|
|
$1,00
|
|||||||
|
|
|
|
|
|||||||
|
Cost
Accounted for as Follow:
|
Units
|
% Com
|
E.Unit
|
Un Cost
|
|
Total Cost
|
||||
|
Transfered
to Ass. Dept.:
|
|
|
|
|
|
|
||||
|
From beginning inv:
|
|
|
|
|
$2.212
|
|
||||
|
Cost to complete:
|
|
|
|
|
|
|
||||
|
Labor
|
3.000
|
30
|
900
|
$0,22
|
198
|
|
||||
|
Factory overhead
|
3.000
|
30
|
900
|
0,22
|
198
|
$2.608
|
||||
|
Started and completed
|
12.000
|
100
|
12.000
|
1,00
|
|
12.000
|
||||
|
Total cost transfered
|
|
|
|
|
|
$14.608
|
||||
|
Tranf.
to Spoilage Good Inv
|
3.000
|
|
|
$0,50
|
|
1.500
|
||||
|
Spolage
charged to FOH
|
|
|
|
|
|
|
||||
|
Cost of spoilage unit
|
3.000
|
100
|
3.000
|
$1,00
|
$3.000
|
|
||||
|
Less Salvage value of SG
|
3.000
|
|
|
0,50
|
1.500
|
1.500
|
||||
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
|
|
|
||||
|
WIP,
ending inventory
|
|
|
|
|
|
|
||||
|
From beginning inv
|
4.000
|
100
|
4.000
|
$0,48
|
$1.920
|
|
||||
|
Materials
|
4.000
|
100
|
4.000
|
0,08
|
320
|
|
||||
|
Labor
|
4.000
|
25
|
1.000
|
0,22
|
220
|
|
||||
|
Factory overhead
|
4.000
|
25
|
1.000
|
0,22
|
220
|
2.680
|
||||
|
Tot.
cost accounted for
|
|
|
|
|
|
$20.288
|
||||
Jurnal:
|
Finished
Goods Inventory
|
14.608
|
|
|
Spoiled
Goods Inventory
|
1.500
|
|
|
FOH
Control
|
1.500
|
|
|
WIP – Glazing Dept.
|
|
17.608
|
C. Normal Production Shrinkage
Contoh
idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%.
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode
sekarang
|
|
Material
|
Labor
|
FOH
|
|
Eq. unit to complete beg. Inv
|
0
|
1.600
|
1.600
|
|
Eq. unit started and completed
|
16.000
|
16.000
|
16.000
|
|
Eq. unit ending inv
|
5.000
|
1.250
|
1.250
|
|
Total
|
21.000
|
18.850
|
18.850
|
Langkah 2: Membuat Cost of Production Report.
|
Sweet-Stuff
Company
Cooking
Departement
Cost of Production
Report
For February, 20A
|
||||||||||
|
Quantity
Schedule
|
Material
|
Labor
|
FOH
|
Quantity
|
||||||
|
Beginning
Inventory
|
|
|
|
4.000
|
||||||
|
Started
in process during the period
|
|
|
|
26.000
|
||||||
|
|
|
|
|
30.000
|
||||||
|
Transferred
to Bottling Dept.
|
|
|
|
20.000
|
||||||
|
Ending
Inventory
|
100%
|
25%
|
25%
|
5.000
|
||||||
|
Units
lost in the process
|
|
|
|
5.000
|
||||||
|
|
|
|
|
30.000
|
||||||
|
Cost
charged to Departement
|
Total
Cost
|
Eq.Unit
|
Unit
Cost
|
|||||||
|
Beginning
inventory:
|
|
|
|
|||||||
|
Materials
|
$5.450
|
|
|
|||||||
|
Labor
|
535
|
|
|
|||||||
|
Factory overhead
|
1.070
|
|
|
|||||||
|
Total cost in beginning inv.
|
$7.055
|
|
|
|||||||
|
Cost
added during the current period:
|
|
|
|
|||||||
|
Materials
|
$32.550
|
|
|
|||||||
|
Labor
|
7.540
|
|
|
|||||||
|
Factory overhead
|
15.080
|
|
|
|||||||
|
Total cost added
|
$55.170
|
|
|
|||||||
|
Total
cost charged to department
|
$62.225
|
|
|
|||||||
|
|
|
|
|
|||||||
|
Cost
Accounted for as Follow:
|
Units
|
% Comp
|
Eq. Unit
|
Unit Cost
|
|
Total Cost
|
||||
|
Transfered
to Ass. Dept.:
|
|
|
|
|
|
|
||||
|
From beginning inv:
|
|
|
|
|
$7.055
|
|
||||
|
Cost to complete:
|
|
|
|
|
|
|
||||
|
Labor
|
4.000
|
40
|
1.600
|
|
640
|
|
||||
|
Factory overhead
|
4.000
|
40
|
1.600
|
|
1.280
|
$8.975
|
||||
|
Started and completed
|
16.000
|
100
|
16.000
|
|
|
44.000
|
||||
|
Total cost transfered
|
|
|
|
|
|
$52.975
|
||||
|
WIP,
ending inventory
|
|
|
|
|
|
|
||||
|
Materials
|
5.000
|
100
|
5.000
|
|
$7.750
|
|
||||
|
Labor
|
5.000
|
25
|
1.250
|
|
500
|
|
||||
|
Factory overhead
|
5.000
|
25
|
1.250
|
|
1.000
|
9.250
|
||||
|
Tot.
cost accounted for
|
|
|
|
|
|
$62.225
|
||||
Jurnal untuk
mencatat transfer cost dari departemen Cooking ke departemen Bottling:
|
WIP
– Bottling Dept.
|
52.975
|
|
|
WIP – Cooking Dept.
|
|
52.975
|
