LAFIDAN RIZATA FEBIOLA

041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 1
E1-2

NO. PERTANYAAN JAWABAN

A forecast made in 1999 of total sales expected in the years 2000,
1. B
2001, and 2002
2. The number of units of product expected to be sold in the next year A
3. A plan for discontinuing one of the two divisions of the company C
Estimates of quarterly net income for the remaining three quarters of
4. A
the current year
A plan to be the first company to establish a biomedical research lab
5. C
on an orbiting space station
A 1998 sinking – fund agreement calling for annual cash deposits
6. B
sufficient to retire outstanding bonds that will mature in the year 2008

Keterangan:
A = an example of a short – range plan
B = an example of a long – range plan
C = an example of a strategic plan

E2-1
Diketahui:
• Direct material cost = $6
• Direct Labor = $3
• Variable factory overhead = $1
• Fixed factory overhead totals = $1,000 per month

Ditanya:

1. Prime cost per unit : $6 + $3 = $9

2. Variable conversion cost per unit : $3 + $1 = $4
3. Variable manufacturing cost per unit : $6 + $3 + $1 = $10
4. Total manufacturing cost : $1,000 fixed + ($10 × 500) = $6,000
E2-2
Diketahui:
Unit sales = 12,000 units
Cost item Estimated Unit Cost
Direct materials $ 32
Direct labor 10
Variable factory overhead 15
Fixed factory overhead 6
Variable marketing 3
Fixed marketing 4

Ditanya:
1. Estimated conversion cost per unit : $10 + $15 + $6 = $31
2. Prime cost per unit : $32 + $10 = $42
3. Estimated total variable cost per unit : $32 + $10 + $15 + $3 = $60
4. Total cost incurred with 12,000 units produced and 8,000 units sold :
(($32 + $10 +$15 + $6 + $4) × 12,000) + ($3 × 8,000) = $804,000 + $24,000 =
$828,000

E2-3
Diketahui:
Tahun 20A Tahun 20B menurun 15%
• Sales = $ 19,950,000
• Variable = $ 11,571,000
• Fixed Cost = $ 7,623,000

Ditanya:
Cara pertama:
Sales ($19,950,000 × 85%) ................................ $16,957,500
Less: Variable costs ($11,571,000 × 85%) ..... $9,835,350
Fixed costs ............................................. 7,623,000 17,458,350
Operating loss..................................................... $ (500,850)
Cara Kedua:
Variable costs $11,571,000
Tahap satu: = 0.58 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑐𝑜𝑠𝑡 𝑟𝑎𝑡𝑖𝑜
20𝐴 𝑆𝑎𝑙𝑒𝑠 $19,950,000

Tahap Dua:
Sales ($19,950,000 × 85%) .............................. $16,957,500
Less: Variable costs ($16,957,500 × .58) ......... $ 9,835,350
Fixed costs ........................................................ 7,623,000 17,458,350
Operating loss.................................................... $ (500,850)
 LAFIDAN RIZATA FEBIOLA
041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 2
E3 – 1

Diketahui:

Months Machine Hours Maintenance Cost

March 2,550 $ 1,275
April 2,300 1,200
May 2,100 1,100
June 2,600 1,300
July 2,350 1,225
August 2,450 1,250

Jawab:

Activity Level Cost

High 2,600 $ 1,300
Low 2,100 1,100
Difference 500 hours $ 200
Variable rate $200 : 500 machine hours = 0.40 per machine hours

High Low
Total Cost $ 1,300 $ 1,100
Variable Cost:
$ 0.40 × 2,600 hours 1,040
$ 0.40 × 2,100 hours 840
Fixed Cost: $ 260 $ 260
E3 – 2

Diketahui:

Month Hours Cost

January 450 $ 600
February 475 700
March 500 750
April 550 650
May 725 900
June 750 800
July 675 825
August 525 725
September 600 775
October 625 850

Jawab:

Average cost ($7,575 total : 10 months) ………………………… $ 757.50

Fixed cost per month …………………………………………….. 350.00
Average total variable cost ………………………………………. $ 407.50

$407.50 𝑎𝑣𝑒𝑟𝑎𝑔𝑒 𝑡𝑜𝑡𝑎𝑙 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑐𝑜𝑠𝑡 $ 0.6936 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑐𝑜𝑠𝑡

=
5,875 𝑡𝑜𝑡𝑎𝑙 𝑑𝑖𝑟𝑒𝑐𝑡 𝑙𝑎𝑏𝑜𝑟 ℎ𝑜𝑢𝑟𝑠 ∶ 10 𝑚𝑜𝑛𝑡ℎ𝑠 𝑝𝑒𝑟 𝑑𝑖𝑟𝑒𝑐𝑡 𝑙𝑎𝑏𝑜𝑟 ℎ𝑜𝑢𝑟
 LAFIDAN RIZATA FEBIOLA
041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 3

E4-2
Diketahui:
Work in process inventory, beginning ……………………… $ 250
Direct material used ………………………………………… 90
Finished goods inventory, ending …………………………... 300
Direct labor………………………………………………….. 60
Work in process inventory, ending …………………………. 210
Factory overhead ……………………………………………. 80
Finished goods inventory, beginning ……………………….. 340

Jawab:
Calculation of cost of goods sold (in thousands):
Direct materials used ................................................... $ 90
Direct labor.................................................................... 60
Factory overhead.......................................................... 80
Total manufacturing cost............................................. $230
Add work in process inventory, beginning ................ 250
$480
Less work in process inventory, ending .................... 210
Cost of goods manufactured ...................................... $270
Add finished goods inventory, beginning.................. 340
Cost of goods available for sale ................................. $610
Less finished goods inventory, ending ...................... 300
Cost of goods sold....................................................... $310
E4-3
Diketahui:
• Direct labor: $120,000
• Factory Overhead: $108,000
• Direct Mateial Purchase: $ 160,000
Beginning Ending
Finished Goods $ 27,000 $ 26,000
Work in Process 61,500 57,500
Direct Materials 37,500 43,500

Jawab:
(1) Direct materials:
Direct materials inventory, beginning................ $ 37,500
Purchases............................................................. 160,000
Direct materials available for use ...................... $197,500
Less direct materials inventory, ending ............ 43,500
Direct materials consumed ................................ $154,000
Direct labor.................................................................... 120,000
Factory overhead.......................................................... 108,000
Total manufacturing cost............................................. $382,000
Add work in process inventory, beginning ................ 61,500
$443,500
Less work in process inventory, ending .................... 57,500
Cost of goods manufactured ...................................... $386,000

(2) Cost of goods manufactured (from (1))...................... $386,000

Add finished goods inventory, beginning.................. 27,000
Cost of goods available for sale ................................. $413,000
Less finished goods inventory, ending ...................... 26.000
Cost of goods sold....................................................... $387,000
E4-4
(1) Factory overhead incurred in May:
Indirect labor ........................................................................................ $22,000
Heat, light, and power.......................................................................... 11,220
Factory rent .......................................................................................... 18,500
Factory insurance ................................................................................ 2,000
Supplies used* ..................................................................................... 16,920
Supervisor’s salary.............................................................................. 5,000
Overtime premium** ............................................................................ 2,750
Total overhead...................................................................................... $78,390
* ($5,600 + $16,500 – $5,180 = $16,920
** (.5 × $22 per hr.) × 250 hrs. = $ 2,750

(2) Cost of goods manufactured:

Stores, April 30..................................................................................... $ 10,250
Purchases............................................................................................. 105,000
$115,250
Less: Stores, May 31............................................................................ 12,700
Direct materials consumed................................................................. $102,550
Direct labor used (4,250 × $22)........................................................... 93,500
Factory overhead ................................................................................. 78,390
Total manufacturing cost .................................................................... $274,440
Add work in process, beginning inventory ....................................... 60,420
$334,860
Less work in process, ending inventory ........................................... 52,800
Cost of goods manufactured.............................................................. $282,060

(3) Ending balance of finished goods:

Finished goods, Cost of goods Finished goods, Cost of goods
+ – =
April 30 manufactured May 31 sold
$45,602 + $282,060 – X = $280,000
X = $ 47,662
 LAFIDAN RIZATA FEBIOLA
041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 4
E5 – 3
Diketahui:
Work in process
Materials $ 15,500 Finished goods $ 37,500
Direct Labor 14,750
Factory Overhead 11,800

Jawab:
(1) The amount of direct labor in finished goods:
Finished goods $ 37,500
Materials included in finished goods ($15,500 – $3,200) 12,300
Direct labor and factory overhead in finished goods $ 25,200

𝐹𝑎𝑐𝑡𝑜𝑟𝑦 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑 𝑐ℎ𝑎𝑟𝑔𝑒𝑑 𝑡𝑜 𝑤𝑜𝑟𝑘 𝑖𝑛 𝑝𝑟𝑜𝑐𝑒𝑠𝑠 $11,800

= = 0,80
𝐷𝑖𝑟𝑒𝑐𝑡 𝑙𝑎𝑏𝑜𝑟 𝑐ℎ𝑎𝑟𝑔𝑒𝑑 𝑡𝑜 𝑤𝑜𝑟𝑘 𝑖𝑛 𝑝𝑟𝑜𝑐𝑒𝑠𝑠 $14,750

Let X = direct labor in finished goods

1.8X = $25,200 direct labor and factory overhead in finished goods
X = $14,000 direct labor in finished goods

(2) The amount of factory overhead in finished goods:

X = $14,000
0.8X = 0.8 ($14,000)
0.8X = $11,200 factory overhead in finished goods
P5 – 2
(1)
Materials
4/1 2,700 Indirect Material 2,790
Purchases 11,550 Direct Material 9,705*
14,250 12,495
1,755
*$9,705 = $ 2,450 + $970 + $6,285
= (job 207) + (job 204) + [(job 202+203+205+206)]

Work in process ending inventory consists of jobs 203 & 206:

Job 203 Job 206 Total

Direct materials………… ($1,480 + $ 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

*Applied overhead is 80% of direct labor cost.

(2)
Work in process 4,850
Materials 1,250
Payroll 2,000
Applied overhead 1,600
Finished goods (4,700 + 1,250 + 2,000 + 1,600) 9,550
Work in process 9,550
Cost of goods sold 9,550
Finished goods 9,550
Accounts receivable 14,325
Sales 14,325
(3) Cost of goods manufactured = cost of jobs finished in April.
Job 205:
Direct material …………………. $ 2,500
Direct labor ……………………. 2,100 (105 direct labor hours × $20)
Applied Overhead ……………… 1,680 (105 direct labor hours × $16)
Total Job 205 ……………… $ 6,280

Job 202 …………………………………… 9,550 (ada di requirement (2))

Job 204 …………………………………… 6,930
Job 207 …………………………………… 5,870
Total ……………………… $28,630

(4) Actual overhead (1,375 + 2,500 + 2,700 + 2,790) $ 9,365

Applied overhead:
Job 202, 203, 205, 206 (330* hours × $16) $ 5,280
Job 207 1,520
Job 204 ($1,760 – $960) 800
Total applied overhead 7,600
Underapplied $ 1,765
*100 + 75 + 105 + 50

(5) Jobs 201, 202, and 205 were sold. Their costs are $8,450 + $9,550 + $6,280 = $24,280.
Sales ($24,280 × 1.5) ……………………….. $ 36,420
Cost of goods sold ………………………….. (24,280)
Underapplied overhead …………………….. ( 1,765)
Gross profit for April ………………………… $10,375
 LAFIDAN RIZATA FEBIOLA
041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 5
E6 – 1
Jawab:
(1)
Cost from
preceding Factory
departement Materials Labor overhead
Equivalent units transferred out 20,000 20,000 20,000 20,000
Equivalent units in ending
inventory:
Cost from preceding
department (100% × 5000) 5,000
Materials (100% × 5000) 5,000
Labor (80% × 5000) 4,000
Factory overhead (60% ×
5000) 3,000
Total equivalent units 25,000 25,000 24,000 23,000

(2)
Cost from
preceding Factory
departement Materials Labor overhead
Cost in beginning inventory 0 0 0 0
Cost added during current period $40,000 $15,000 $ 9,600 $16,330
Total cost to be accounted for $40,000 $15,000 $ 9,600 $16,330
Divided by total equivalent units 25,000 25,000 24,000 23,000
Cost per equivalent unit $ 1.60 $ 0.60 $ 0.40 $ 0.71
E6 – 3
Jawab:
Tyndol Fabricators Inc.
Cutting and Forming Department
Cost of Production Report
For November
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 800
Started in process this period 3,200
4,000
Transferred to Assembling
3,400
Department
Ending Inventory 75% 40% 25% 600
4,000

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Materials $17,923
Labor 2,352
Factory Overhead 3,800
Total cost in beginning Inventory $24,075
Cost added during current period:
Materials $ 68,625 3,850 $22.48
Labor 14,756 3,640 4.70
Factory Overhead 29,996 3,550 9.52
Total cost added during current period $113,377
Total cost charged to department $137,452 $36.70
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 3,400 100% $36.70 $124,780
Department
Work in process, ending
inventory:
Materials 600 75% $22.48 $10,116
Labor 600 40% 4.70 1,128
Factory Overhead 600 25% 9.52 1,428 12,672
Total cost accounted for $137,452

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Cost of Charged to Department Materials Labor Overhead
Equivalent units transferred out 3,400 3,400 3,400
Equivalent units in ending inventory 450 240 150
Total equivalent units 3,850 3,640 3,550

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section
P6 – 3
Jawab:
(1)
Jetter Engine Corporation
Casting Department
Cost of Production Report
For February
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 500
Started in process this period 3,000
3,500
Transferred to Assembling
2,700
Department
Ending Inventory 100% 80% 90% 800
3,500

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Materials $10,925
Labor 338
Factory Overhead 2,839
Total cost in beginning Inventory $14,102
Cost added during current period:
Materials $146,575 3,500 $45.00
Labor 16,362 3,340 5.00
Factory Overhead 48,461 3,420 15.00
Total cost added during current period $211,398
Total cost charged to department $225,500 $65.00
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 2,700 100% $65.00 $175,500
Department
Work in process, ending
inventory:
Materials 800 100% $45.00 $36,000
Labor 800 80% 5.00 3,200
Factory Overhead 800 90% 15.00 10,800 50,000
Total cost accounted for $225,500

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Cost of Charged to Department Materials Labor Overhead
Equivalent units transferred out 2,700 2,700 2,700
Equivalent units in ending inventory 800 640 720
Total equivalent units 3,500 3,340 3,420

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.
 Jetter Engine Corporation
Assembly Department
Cost of Production Report
For February
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 1,000
Started in process this period 2,700
3,700
Transferred to Assembling
2,900
Department
Ending Inventory 70% 30% 30% 800
3,700

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Cost from preceeding department $63,150
Materials 40,258
Labor 12,426
Factory Overhead 12,426
Total cost in beginning Inventory $128,260
Cost added during current period:
Cost from preceeding department $175,500 3,700 $64.50
Materials 116,480 3,460 45.30
Labor 44,408 3,140 18.10
Factory Overhead 44,408 3,140 18.10
Total cost added during current period $380,796
Total cost charged to department $509,056 $146.00
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 2,900 100% $146.00 $423,400
Department
Work in process, ending
inventory:
Cost from pre-dep 800 100% $64.50 $51,600
Materials 800 70% 45.30 25,368
Labor 800 30% 18.10 4,344
Factory Overhead 800 30% 18.10 4,344 85,656
Total cost accounted for $509,056

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Prior Dept.
Materials Labor Overhead
Cost of Charged to Department Cost
Equivalent units transferred out 2,900 2,900 2,900 2,900
Equivalent units in ending inventory 800 560 240 240
Total equivalent units 3,700 3,460 3,140 3,140

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.
 Jetter Engine Corporation
Finishing Department
Cost of Production Report
For February
Quantity Schedule Labor Overhead Quantity
Beginning inventory 300
Started in process this period 2,900
3,200
Transferred to Assembling Department 2,800
Ending Inventory 50% 50% 400
3,200

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Cost from preceeding department $42,840
Labor 2,760
Factory Overhead 4,140
Total cost in beginning Inventory $49,740
Cost added during current period:
Cost from preceeding department $423,400 3,200 $145.70
Labor 12,240 3,000 5.00
Factory Overhead 18,360 3,000 7.50
Total cost added during current period $454,000
Total cost charged to department $503,740 $158.20

Cost Accounted for as

Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 2,800 100% $158.20 $442,960
Department
 Work in process, ending
inventory:
Cost from pre-dep 400 100% $145.70 $58,20
Labor 400 50% 5.00 1,000
Factory Overhead 400 50% 7.50 1,500 60780,656
Total cost accounted for $503,740

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Prior Dept.
Materials Labor
Cost of Charged to Department Cost
Equivalent units transferred out 2,800 2,800 2,800
Equivalent units in ending inventory 400 200 200
Total equivalent units 3,200 3,000 3,000

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.

(2)
Work in process – Casting department 146,575
Work in process – Assembly department 116,480
Materials 263,055

Work in process – Casting department 16,362

Work in process – Assembly department 44,408
Work in process – Finishing department 12,240
Payroll 73,010

Work in process – Casting department 48,461

Work in process – Assembly department 44,408
Work in process – Finishing department 18,360
Applied Factory Overhead 111,229
Work in process – Assembly department 175,500
Work in process – Casting department 175,500

Work in process – Finishing department 423,400

Work in process – Assembly department 423,400

Finished Goods inventory 442,960

Work in process – Finishing department 442,960
 LAFIDAN RIZATA FEBIOLA
041711333237 / 10
Akuntansi Biaya Kelas “M” – Senin 15.30

TUGAS PERTEMUAN KE – 6
P6 – 1
Jawab:
Meninquez Cabinet Company
Cutting Department
Cost of Production Report
For August
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 200
Started in process this period 600
800
Transferred to Assembling
650
Department
Ending Inventory 90% 60% 60% 150
800

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Materials $5,365
Labor 530
Factory Overhead 795
Total cost in beginning Inventory $6,690
Cost added during current period:
Materials $ 26,035 785 $40.00
Labor 8,350 740 12.00
Factory Overhead 12,525 740 18.00
Total cost added during current period $46,910
Total cost charged to department $53,600 $70.00
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 650 100% $70.00 $45,500
Department
Work in process, ending
inventory:
Materials 150 90% $40.00 $5,400
Labor 150 60% 12.00 1,080
Factory Overhead 150 60% 18.00 1,620 8,100
Total cost accounted for $53,600

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Cost of Charged to Department Materials Labor Overhead
Equivalent units transferred out 650 650 650
Equivalent units in ending inventory 135 90 90
Total equivalent units 785 740 740

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section
 Meninquez Cabinet Company
Assembly Department
Cost of Production Report
For August
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 250
Started in process this period 650
900
Transferred to Assembling
800
Department
Ending Inventory 40% 20% 20% 100
900

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Cost from preceeding department $17,410
Materials 3,451
Labor 3,611
Factory Overhead 3,611
Total cost in beginning Inventory $28,083
Cost added during current period:
Cost from preceeding department $45,500 900 $69.90
Materials 14,273 840 21.10
Labor 20,989 820 30.00
Factory Overhead 20,989 820 30.00
Total cost added during current period $101,751
Total cost charged to department $129,834 $151.00
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 800 100% $151.00 $120,800
Department
Work in process, ending
inventory:
Cost from pre-dep 100 100% $69.90 $6,990
Materials 100 40% 21.10 844
Labor 100 20% 30.00 600
Factory Overhead 100 20% 30.00 600 9,034
Total cost accounted for $129,834

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Prior Dept.
Cost of Charged to Department Cost Materials Labor Overhead
Equivalent units transferred out 800 800 800 800
Equivalent units in ending inventory 100 40 20 20
Total equivalent units 900 840 820 820

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.

(2)
Work in process – Cutting department 26,035
Work in process – Assembly department 14,273
Materials 40,308

Work in process – Cutting department 8,350

Work in process – Assembly department 20,989
Payroll 29,339
 Work in process – Cutting department 12,525
Work in process – Assembly department 20,989
Applied Factory Overhead 33,514

Finished Goods inventory 120,800

Work in process – Assembly department 120,800

P6 – 2

Jawab:
(1)
Rimirez Tool Corporation
Casting Department
Cost of Production Report
For February
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 1,000
Started in process this period 8,000
9,000
Transferred to Assembling
7,500
Department
Ending Inventory 100% 80% 80% 1,500
9,000

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Materials $ 915
Labor 90
Factory Overhead 60
Total cost in beginning Inventory $1,085
Cost added during current period:
 Materials $17,085 9,000 $2.00
Labor 4,290 8,700 0.50
Factory Overhead 6,435 8,700 0.75
Total cost added during current period $27,810
Total cost charged to department $28,875 $3.25

Cost Accounted for as

Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 7,500 100% $3.25 $24,375
Department
Work in process, ending
inventory:
Materials 1,500 100% $2.00 $3,000
Labor 1,500 80% 0.50 600
Factory Overhead 1,500 80% 0.75 900 4,500
Total cost accounted for $28,875

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Cost of Charged to Department Materials Labor Overhead
Equivalent units transferred out 7,500 7,500 7,500
Equivalent units in ending inventory 1,500 1,200 1,200
Total equivalent units 9,000 8,700 8,700

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.
 Jetter Engine Corporation
Finishing Department
Cost of Production Report
For February
Quantity Schedule Labor Overhead Quantity
Beginning inventory 1,500
Started in process this period 7,500
9,000
Transferred to Assembling Department 7,000
Ending Inventory 54% 50% 2,000
9,000

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Cost from preceeding department $4,785
Labor 201
Factory Overhead 555
Total cost in beginning Inventory $5,541
Cost added during current period:
Cost from preceeding department $24,375 9,000 $3.24
Labor 2,919 8,800 0.40
Factory Overhead 3,125 3,000 0.46
Total cost added during current period $30,419
Total cost charged to department $35,960 $4.10
 Cost Accounted for as
Units Complete Unit Cost Total Cost
follows:
Transferred to
Assembling 7,000 100% $4.10 $28,700
Department
Work in process, ending
inventory:
Cost from pre-dep 2,000 100% $3.24 $6,480
Labor 2,000 40% 0.40 320
Factory Overhead 2,000 50% 0.46 460 60780,656
Total cost accounted for $503,740

*Total number of equivalent units required in the cost accounted for section determined as
follows:
Prior Dept.
Materials Labor
Cost of Charged to Department Cost
Equivalent units transferred out 7,000 7,000 7,000
Equivalent units in ending inventory 2,000 800 1,000
Total equivalent units 9,000 7,800 8,000

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.
(2)
Work in process – Casting department 17,085
Materials 17,085

Work in process – Casting department 4,290

Work in process – Finishing department 2,919
Payroll 7,209

Work in process – Casting department 6,435

Work in process – Finishing department 3,125
Applied Factory Overhead 9,560
Work in process – Finishing department 24,375
Work in process – Casting department 24,375

Finished Goods inventory 28,700

Work in process – Finishing department 28,700
 LAFIDAN RIZATA FEBIOLA
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TUGAS PERTEMUAN KE – 7
E7 – 1
(1) Accounts Receivable 1,650
Scrap Sales (or Other Income) 1,650
(2) Accounts Receivable 1,650
Cost of Goods Sold 1,650
(3) Accounts Receivable 1,650
Factory Overhead Control 1,650
(4) Accounts Receivable 1,650
Work in Process 1,650

E7 – 8
(1)
Juniper Company
Finishing Department
Cost of Production Report
For July
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 500
Received from Cutting Department 4,500
5,000
Transferred to Finished Goods 3,800
Ending Inventory 40% 20% 20% 800
Spoiled in Process 100% 100% 100% 400
5,000

Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Cost from preceeding department $ 5,500
 Materials 1,950
Labor 1,180
Factory Overhead 1,770
Total cost in beginning Inventory $10,400
Cost added during current period:
Cost from preceeding department $ 54,500 5,000 $12.00
Materials 20,650 4,520 5.00
Labor 16,260 4,360 4.00
Factory Overhead 24,390 4,360 6.00
Total cost added during current period $115,800
Total cost charged to department $126,200 $27.00

Cost Accounted for as

Units Complete Unit Cost Total Cost
follows:
Transferred to Finished
3,800 100% $27.00 $102,600
Goods
Transferred to Spoiled
Goods inventory at 400 10.00 4,000
salvage value
Charge to Factory
Overhead for spoilage
Cost of completed
spoiled units 400 100% $27.00 $10,800
Less salvage value
400 10.00 4,000 6,800
of spoiled units
Work in Process,
ending inventory
Cost from
800 100% $12.00 $ 9,600
Preceeding dep.
Materials 800 40% 5.00 1,600
Labor 800 20% 4.00 640
Factory Overhead 800 20% 6.00 960 12,800
Total cost accounted for $126,200
*Total number of equivalent units required in the cost accounted for section determined as
follows:
Prior Dept.
Cost of Charged to Department Cost Materials Labor Overhead
Equivalent units transferred out 3,800 3,800 3,800 3,800
Equivalent units in ending inventory 800 320 160 160
Equivalent units of spoilage 400 400 400 400
Total equivalent units 5,000 4,520 4,360 4,360

**Total cost (i.e., the cost in beginning inventory plus the cost added during the current period)
divided by the total number of equivalent units required in the cost accounted for section.

(2)
Finished Goods Inventory 102,600
Spoiled Goods Inventory 4,000
Factory Overhead Control 6,800
Work in Process—Finishing Department 113,400

E7 – 10
Suarez Company
Tooling Department
Cost of Production Report
For March
Quantity Schedule Materials Labor Overhead Quantity
Beginning inventory 100% 70% 60% 2,000
Started this period 13,000
15,000
Transferred to Finished Goods 7,000
Ending Inventory 100% 60% 40% 3,000
Spoiled in Process 100% 90% 90% 5,000
15,000
 Equivalent Unit
Cost of Charged to Department Total Cost Units* Cost**
Beginning inventory:
Materials $1,600
Labor 290
Factory Overhead 950
Total cost in beginning Inventory $2,840
Cost added during current period:
Materials $ 9,750 13,000 $.75
Labor 2,380 11,900 .20
Factory Overhead 9,200 11,500 .80
Total cost added during current period $21,330
Total cost charged to department $24,170 $1.75

Cost Accounted for as

Units Complete Unit Cost Total Cost
follows:
Transferred to Finishing
Department:
From Beg. Inv. $2,840
Cost to complete
this period: 2,000 0% $ .75 0
Materials 2,000 30% .20 120
Labor 2,000 40% .80 640 $ 3,600
Factory Overhead 5,000 100% $1.75 8,750
Started & comp.
This period $2,840
Tot. cost transf. to
Finishing Dept. $12,350
Charge to Factory
:
Overhead for spoilage
Materials 5,000 100% $ .75 $3,750
Labor 5,000 90% .20 900
Factory Overhead 5,000 90% .80 3,600 8,250
 WIP, ending inventory:
Materials 3,000 100% $ .75 $2,250
Labor 3,000 60% .20 360
Factory Overhead 3,000 40% .80 960 3,570
Total cost accounted for $24,170

* Number of equivalent units of cost added during the current period determined as follows:
Cost of Charged to Department Materials Labor Overhead
To complete beginning inventory 0 600 800
Started and completed this period 5,000 5,000 5,000
Ending inventory 3,000 1,800 1,200
Spoiled units 5,000 4,500 4,500
Total equivalent units 13,000 11,900 11,500
** Cost added during the current period divided by the number of equivalent units of cost
added dur- ing the current period
(2)
Work in Process—Finishing Department 12,350
Factory Overhead Control 8,250
Work in Process—Tooling Department 20,600
 LAFIDAN RIZATA FEBIOLA
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TUGAS PERTEMUAN KE – 8

E8 – 2
(1) Calculation of manufacturing cost before separation for by – products.
By Product
A B
Sales $6,000 $3,500
Manufacturing cost after separation $1,100 $ 900
Marketing and administrative expenses 750 550
Profit allowance (A, 15% B, 12%) 900 420
$2,750 $1,870
Manufacturing cost before separation $3,250 $1,630

(2)
Main By Product
Total
Product A B
Sales $75,000 $ 6,000 $ 3,500 $84,500
Cost of goods sold:
Before separation $32,620 $ 3,250 $ 1,630 $37,500
After separation 11,500 1,100 900 13,500
$44,120 $ 4,350 $ 2,530 $51,000
Gross profit $30,880 $ 1,650 $ 970 $33,500
Marketing &
(-)
administrative expense 6,000 750 550 7,300
Profit from operations $24,880 $ 900 $ 420 $26,200
E8 – 6
(1)

Apportionment Cost
Ultimate Ultimate Processing Hypothetical of Joint Total Total Ending assigned to
Market Units Market cost after Market Production Production Production inventory ending
Product value/unit Produced value split off Value* Cost** Cost Cost/unit units inventory
A $100 1,000 $100,000 $ 25,000 $ 75,000 $ 54,000 $ 79,000 $79.00 200 $15,800
B 80 3,000 240,000 60,000 180,000 129,600 189,600 63.20 500 31,600
C 50 5,000 250,000 105,000 145,000 104,400 209,400 41.88 700 29,316
Total $590,000 $190,000 $400,000 $288,000 $478,000 $76,716
* at the split off point
** percentage to allocate joint production cost = $288,000 : $400,000 = 72%
(2)
Product
A B C
Differential revenue per unit $40 $15 $25
Differential cost per unit:
$ 25,000 : 1,000 25
$ 60,000 : 3,000 20
$105,000 : 5,000 21
$15 $ (5) $ 4
Conclusion: Only product B’s differential cost exceeds its differential revenue. Therefore, only
product B should be sold at the split-off point.

(3) Yes, because the short-run impact of further processing of B is then:

B
Differential revenue $ 15
Differential cost: ($60,000 – $18,000) : 3,000 14
Benefit to further processing $ 1

(4) No. From part (3), the benefit of further processing is $1 for each of the 3,000 units of
B, or $3,000. But that must be compared with the benefit of the alternative use of
facilities, $6,000 – $1,000 = $5,000 of short-run benefit. So it is better in the short run
to sell B at split-off and devote the facilities (the ones that would have been used to do
B’s further processing) to their alternative use.
P8 – 1
(1) Average unit cost method:
Apportionment Processing Total
Units (kg) of joint Cost After Production
Product Produced Production Cost Split – Off Cost
B 10,000 $265,000 $ 580,000 $ 845,000
C 10,000 265,000 720,000 985,000
Total 20,000 $530,000 $1,300,000 $1,830,000
*joint cost of $590,000 less $60,000 by product credit ($15 × 4,000 kg)
= $530,000; $530,000:20,000 kg = $26.50 per unit; $26.50 × 10,000 kg = $265,000
Total Production Cost Units in Finished Finished Goods
Product per Unit Goods Inventory Inventory
B $84.50 1,000 kg $ 84,500
C 98.50 500 kg 49,250
$133,750

(2) Market value method:

Apportionment
Ultimate Processing Hypothetical of joint Total
Market Cost After Market Production Production
Product Value Split – Off Value Cost Cost
B $1,300,000 $ 580,000 $ 720,000 $318,000 $ 898,000
C 1,200,000 720,000 480,000 212,000 932,000
Total $2,500,000 $1,300,000 $1,200,000 $530,000 $1,830,000
*joint cost less by product credit $530,000:$1,290,000 = 0,4417 × $720,000 = $318,024
= approximately $318,000; 0,4417 × $480,000 = $212,016 = approximately $212,000

Total production cost per

Product Units sold Cost of Goods Sold
unit
B $89.80 9,000 kg $ 808,200
C 93.20 9,500 kg 885,400
$1,693,600
 LAFIDAN RIZATA FEBIOLA
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TUGAS PERTEMUAN KE – 9
E9 – 2
Units
September production 4,200
October production 4,400
November production 4,700
Desired Inventory, November 30 3,600
Total to be provided 16,900
Quantity on hand, September 1 4,400
On order for September delivery 3,600
On order for October delivery 4,500 12,500
Quantity to order for November delivery 4,400

E9 – 3
(1) Forecast usage:
January ........................................................... 4,800 units
February.......................................................... 5,000
March............................................................... 5,600
15,400 units
Desired March 31 inventory level
-(6,000 × 80%) ............................................ 4,800
Total to be provided ........................... 20,200 units
Scheduled supply:
January 1 inventory ................................. 6,000 units
On order:
January delivery................................. 3,800
February delivery ............................... 4,600 14,400
Quantity to order for March delivery ........... 5,800 units

(2) January 1 inventory........................................................................ 6,000 units

On order for January and February delivery............................... 8,400
 14,400 units
Forecast usage—January and February...................................... 9,800
(a) March 1 inventory.................................................................. 4,600 units
To order for March delivery (requirement (1)) .................... 5,800
10,400 units
Forecast usage—March ........................................................ 5,600
(b) March 31 inventory................................................................ 4,800 units

P9 – 2
2 ×24,000 ×$1.20 57,600
1) 𝐸𝑂𝑄 = √ = √ = 𝟐𝟒𝟎 𝒖𝒏𝒊𝒕𝒔
$10 ×10% 1

𝐴𝑛𝑛𝑢𝑎𝑙 𝑅𝑒𝑞𝑢𝑖𝑟𝑒𝑚𝑒𝑛𝑡𝑠 24,000 𝒏𝒆𝒆𝒅𝒆𝒅

2) = = 𝟏𝟎𝟎 𝒐𝒓𝒅𝒆𝒓𝒔
𝐸𝑂𝑄 240 𝒚𝒆𝒂𝒓
𝐸𝑂𝑄 𝑎𝑛𝑛𝑢𝑎𝑙 𝑟𝑒𝑞𝑢𝑖𝑟𝑒𝑚𝑒𝑛𝑡𝑠
3) (𝑐𝑎𝑟𝑟𝑦𝑖𝑛𝑔 𝑐𝑜𝑠𝑡 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡) + (𝑜𝑟𝑑𝑒𝑟𝑖𝑛𝑔 𝑐𝑜𝑠𝑡 𝑝𝑒𝑟 𝑜𝑟𝑑𝑒𝑟)
2 𝐸𝑂𝑄
240 24,000
= ($10 × 10%) + ($1.20) = $120 + $120 = $𝟐𝟒𝟎
2 240

4)
𝐷𝑎𝑦𝑠 𝑖𝑛 𝑜𝑟𝑑𝑒𝑟 360
(a) Number of days supply in each order: 𝑜𝑟𝑑𝑒𝑟𝑠 𝑝𝑒𝑟 𝑦𝑒𝑎𝑟𝑠 = = 𝟑. 𝟔 𝒅𝒂𝒚𝒔
100

(b) b. Number of days supply left in inventory:

𝑈𝑛𝑖𝑡𝑠 𝑖𝑛 𝑖𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 400
× 𝐷𝑎𝑦𝑠 𝑠𝑢𝑝𝑝𝑙𝑦 𝑖𝑛 𝑒𝑎𝑐ℎ 𝑜𝑟𝑑𝑒𝑟 = × 3.6 𝑑𝑎𝑦𝑠
𝐸𝑂𝑄 240

= 𝟔 𝒅𝒂𝒚𝒔 𝒔𝒖𝒑𝒑𝒍𝒚 𝒍𝒆𝒇𝒕

(c) Days before next order should be placed:
(Days supp. Left) – (Delivery lead time) = 6 days – 3 days = 3 days
5) Some of the difficulties most firms have in attempting to apply the EOQ formula to
inventory problems are:
(a) Inventory is not always used at a constant rate; the constant usage assumption
is implicit in the EOQ formula.
(b) The EOQ formula requires estimates of (1) annual requirements, (2) ordering
cost, (3) purchase price per unit, and (4) cost of carrying inventories. These
estimates may be extremely difficult to obtain with accuracy.
 LAFIDAN RIZATA FEBIOLA
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TUGAS PERTEMUAN KE – 10
E10-1

penghematan tahunan yang diharapkan adalah $ 40.500, terdiri dari $ 18.000 penghematan
biaya tercatat dan $ 22.500 penghematan dalam biaya cacat, dihitung sebagai berikut:
Penghematan biaya tercatat = 25% × pengurangan biaya variabel rata-rata WIP
= 25% × 30% × biaya variabel rata-rata terakhir WIP
= 0.25 ×0.3 × (10 × 300 × $80)
= $18,000
Penghematan biaya kerusakan
= $25 × pengurangan jumlah unit yang rusak
= $25 × (pengurangan jumlah unit cacat yang diproduksi per kondisi di luar kendali yang
belum ditemukan) × (jumlah kondisi di luar kendali tidak segera ditemukan)
= $25 × (30% × 300 × 5%) × (1/3 × 600)
= $25 × 4.5 × 200
= $22,500

E10-2
Waktu tunggu rata-rata adalah 26 hari, dihitung sebagai berikut:
Pengurangan waktu tunggu vendor = 1/6 × 18 hari = 3 hari

Karena tingkat output akan berubah, pengurangan WIP sepertiga dari tingkat sekarang akan
tiga kali lipat kecepatannya. Urutan rata-rata akan tetap pada WIP hanya sepertiga selama,
menghemat dua pertiga waktu yang saat ini dihabiskan di WIP:
Pengurangan waktu di WIP = 2/3 dari waktu sekarang di WIP
= 2/3 × 12 hari
= 8 hari
Waktu tunggu baru = waktu tunggu saat ini – pengurangan
= 37 hari – (3 hari + 8 hari)
= 26 hari
Pendekatan ini dapat digunakan meskipun komponen lain dari total lead time, seperti dua hari
dalam inspeksi akhir, tidak disebutkan. Jika diketahui semua komponen total lead time,
seperti pada latihan ini, maka lead time baru dapat dihitung dengan menambahkan semua
komponennya: (5/6 × 18) + 2 + (1/3 × 12) + 2 + 3 = 15 + 2 + 4 + 2 + 3 = 26 hari

E10 – 3
Penghematan tahunan yang diharapkan adalah $ 2.200.000, dihitung sebagai berikut:
Menggandakan kecepatan semua tugas, dari penerimaan pesanan hingga pengiriman dan dari
pemesanan bahan hingga penerbitan bahan hingga produksi, akan mengurangi WIP dan
persediaan bahan hingga setengahnya, oleh karena itu:
Pengurangan pada biaya penyimpanan materials = 20% × materials reduction
= 20% × (1/2 × $3,000,000)
= $300,000
Pengurangan pada biaya penyimpanan barang dalam proses = 20% × WIP reduction
= 20% × (1/2 × $5,000,000)
= $500,000
Perubahan ini juga akan mengurangi waktu tunggu pelanggan dari delapan minggu menjadi
empat minggu. Karena pelanggan bersedia menunggu hingga lima minggu untuk pengiriman,
semua pengiriman kemudian dapat dibuat sesuai pesanan. Persediaan barang jadi tidak lagi
diperlukan. Setelah persediaan barang jadi yang ada dilikuidasi oleh penjualan atau
scrapping, penghematan tahunan dari tidak membawa barang jadi akan:
Pengurangan biaya penyimpanan barang jadi:
= 20% × pengurangan barang jadi
= 20% × (100% × $7,000,000)
= $1,400,000
Penghematan total = $300,000 + $500,000 + $1,400,000 = $2,200,000
 LAFIDAN RIZATA FEBIOLA
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TUGAS PERTEMUAN KE – 11

E11-1

ORANGE CITY CANNING COMPANY

Labor Schedule for Jaime Vasquez
For First Week in June
Hours worked ..................................................................................................................... 40
Units produced................................................................................................................ 1,440
Standard production (40 × 30) ....................................................................................... 1,200
Efficiency ratio (1,440 ÷ 1,200) .................................................................................... 120%
Base wage .................................................................................................................... $ 9
Weekly earnings ($9 × 40 × 120%) ............................................................................. $ 432
Effective hourly rate ($432 ÷ 40) ................................................................................ $10.80
Labor cost per unit ($432 ÷ 1,440) .............................................................................. $ 0.30