AKUNTANSI BIAYA Week 4 - Cornelius Cakra
AKUNTANSI BIAYA Week 4 - Cornelius Cakra
AKUNTANSI BIAYA Week 4 - Cornelius Cakra
NIM: 041911333209
E5-3; P5-2;
E5-3. Manufacturing Cost
Work in Process
Materials 15.500 Finished goods 37.500
Direct Labor 14.700
Factory Overhead 11.800
Materials charged to the one job still in process 3.200
(1) The amount of direct labor cost in finished goods
Finished goods 37.500
Materials included in finished goods (15.500 – 3.200) 12.300
11.800
= 0,80
14.700
Let X = direct labor in finished goods
1,8 X = 25.200 direct labor and factory overhead in finished goods
X = 14.000direc labor in finished goods
(2) The amount of factory overhead in finished foods
X = 14.000
0,8 X = 0,8(14.000)
0,8 X = 11.200 factory overhead in finished goods
P5-2. Manufacturing Costs
1) Determine the April 30 balances for materials control and for work in process
Materials
1/4 2.700 Indirect material 2.790
Purchase 11.550 Direct materials* 9.705
14.250 12.495
1.775
*970 + 2.450 + 1.250 + 555 + 2.500 + 1.980 = 9.705
Work in process ending inventory of jobs 203 & 206
Job 203 Job 206 Total
Direct materials 1480 + 555 1.980 4.015
Direct labor 1.000 + 1.500 1.000 3.500
Applied overhead 800 + 1.200 800 2.800
Total 3.280 + 3.255 3.780 10.315