Akbif - Latihan Soal - Kelompok 4-1 [PDF]

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DISUSUN OLEH KELOMPOK 4 KELAS F AKUNTANSI BIAYA 1 2 3 4 5 6 7 8 9



Irawan Tripasetyo Wirna Sofi Arini Febi Febriyanti Egi Mulia A Amelia Putri Anjeli Setyawati Aprilia Kartika Putri Naurah Habibah G Regita Putri C



20013010087 20013010090 20013010137 20013010195 20013010205 20013010206 20013010207 20013010296 20013010297



2-31 Flow of Inventoriable Costs. Rekan's Heaters selected data for October 2014 are presented here (in millions) Direct materials inventory 10/1/2014 Direct materials purchased



$ $



105 365



Direct materials used Total manufacturing overhead costs Variabel manufacturing overhead costs Total manufacturing costs incurred during October 2014



$ $ $



385 450 265



Work- in-process inventory 10/1/2014 Cost of goods manufactured Finished goods inventory 10/1/2014 Cost of goods sold



$ 1,610 $ 230 $ 1,660 $ 130 $ 1,770



Calculate the following costs: 1 Direct materials inventory 10/31/2014 2 Fixed manufacturing overhead costs for October 2014 3 Direct manufacturing labor costs for October 2014 4 Work-in-process inventory 10/31/2014 5 Cost of finished goods available for sale in October 2014 6 Finished goods inventory 10/31/2014



e presented here (in



ANSWER 1.



2.



direct materials inventory 10/1/2014



$



105



direct materials purchased direct materials available for production



$ $



365 470



direct materials used direct materials inventory 10/31/2014



$ $



-385 85



total manufacturing overhead costs



$



450



$ $



-265 185



variable manufacturing overhead costs fixed manufacturing overhead costs for october 2014 3.



4.



5.



Total manufacturing costs Direct material used



$ 1,610 $ (385)



Total manufacturing overhead costs Direct manufacturing labor costs for October 2014



$ $



Total manufacturing costs Work-in process inventory



10/1/2014



$ 1,610 $ 230



Costs of goods manufactured Work-in process inventory 10/31/2014



$ (1,660) $ 180



Finished goods inventory 10/1/2014



$



(450) 775



130



Cost of goods manufactured $ 1,660 Finished goods inventory available for sale in October 2014 $ 1,790 6.



Finished goods inventory 10/1/2014 Cost of goods manufactured Cost of goods sold Finished goods inventory 10/31/2014



$ 130 $ 1,660 $ (1,770) $ 20



2-33 Cost of goods manufactured, income statement, manufacturing company. Consider the followi account balances (in thousands) for the Shaler Corporation : Shaler Corporation Direct materials inventory Work-in-process inventory Finished goods inventory Purchases of direct materials Direct manufacturing labor Indirect manufacturing labor Indirect materials Plant insurance Depreciation-plant, building, and equipment Plant utilities Repairs and maintenance-plant Equipment leasing costs Marketing, distribution, and customer-service costs General and administrative costs



Beginning of 2014 $ 130,000 $ 166,000 $ 246,000



1. Prepare a schedule for the cost of goods manufactured for 2014. 2. Revenues (in thousands) for 2014 were $1,200,000. Prepare the income statement for 2014.



ng company. Consider the following 1 End of 2014 2014 $ 68,000 $ 144,000 $ 204,000 $ 256,000 $ 212,000 $ 96,000 $ 28,000 $ 4,000 $ 42,000 $ 24,000 $ 16,000 $ 64,000 $ 124,000 $ 68,000



e income statement for 2014.



2



Answer : COST OF GOODS MANUFACTURED SHALER CORPORATION YEAR 2014 Work-in-process inventory (Beginning) Direct materials : Direct materials inventory (Beginning) Purchases of direct materials Materials available Direct materials inventory (End) Direct materials used Direct manufacturing labor Plant overhead : Indirect manufacturing labor Indirect materials Plant insurance Depreciation-plant, building, and equipment Plant utilities Repairs and maintenance-plant Plant overhead amount : Cost of production



$ $ $ $



130,000 256,000 386,000 68,000



$ $ $ $ $ $



96,000 28,000 4,000 42,000 24,000 16,000



Work-in-process inventory (End) Cost of goods production



INCOME STATEMENT SHALER CORPORATION FOR THE PERIOD ENDED 2014 Sales Cost of Goods Sold : Finished goods inventory (beginning) Cost og goods production Finished goods ready for sale Finished goods inventory (End) Cost of goods sold Gross profit Expenses : Equipment leasing cost



$ $ $ $



246,000 762,000 1,008,000 204,000



Marketing,distribution, and customer-service costs General and administrative costs Sum of Expenses NET PROFIT



ACTURED ION $



166,000



+ $ $



$



318,000 212,000



210,000 + $ $ $ $



740,000 + 906,000 144,000 762,000



NT ION D 2014 $



1,200,000



+ $



$



804,000 $ 64,000



396,000



$ $



124,000 68,000 + $ $



256,000 140,000



2-38 1



a)



Total Cost of hours worked at regular rates 48 hours x $20 per hour 44 hours x $20 per hour 43 hours x $20 per hour 46 hours x $20 per hour Minus idle time 6.4 hours x $20 per hour 2.0 hours x $20 per hour 5.8 hours x $20 per hour 3.5 hours x $20 per hour Total idle time Direct manufacturing labor cost



$ 960 880 860 920 3,620 128 40 116 70 354 $ 3.266



b)



idle time = 17,7 hours x $20 per hour



$ 354



c)



Overtime and holiday premium week 1: Overtime (48 - 40) hours x premium $10 per hour week 2: Overtime (44 - 40) hours x premium $10 per hour week 3: Overtime (43 - 40) hours x premium $20 per hour week 4: Overtime (46 - 40) hours x premium $10 per hour week 4: Holiday 8 hours x 2 days x premium $20 per hour Total overtime and holiday premium



$ 80 40 60 60 320 $ 560



d)



Total earnings in December Direct manufacturing labor cost Idle time Overtime and holiday premium Total earnings



$ 3.266 354 560 $4.180



2.



Idle time cause by regular machine maintenance, slow order periods, or unexpected mechanical problems is an indirect cost of the product because it is not related to a specific produ



Overtime premium caused by the heavy overall volume of work is also an indirect cost because it is not related to a particular job that happened to be worked on during the overtime hou if however, the overtime is the result of a demanding "rush job", the overtime premium is a direct of that job.



or unexpected ot related to a specific product



o an indirect cost d on during the overtime hours. overtime premium is a direct cost



2-39



Catatan yang hilang, menghitung biaya persediaan. Ron Howard baru-baru ini mengambil alih sebagai pengontrol Johnson Brothers Manufacturing. Bulan lalu, pengontrol sebelumnya meninggalkan perusahaan dengan sedikit pemberitahuan dan membuat catatan akuntansi berantakan. Ron membutuhkan saldo persediaan akhir untuk melaporkan angka kuartal pertama. Untuk bulan sebelumnya (Maret 2014) Ron dapat mengumpulkan informasi berikut: Bahan langsung dibeli Persediaan barang dalam proses, 1/3/2014 Persediaan bahan langsung, 1/3/2014 Persediaan barang jadi, 1/3/2014 Biaya konversi Total biaya produksi yang ditambahkan selama periode terse Harga pokok produksi Margin kotor sebagai persentase dari pendapatan Pendapatan Hitung biaya: 1. Persediaan barang jadi, 31/3/2014 2. Persediaan barang dalam proses, 31/3/2014 3. Persediaan bahan langsung, 31/3/2014



JAWABAN



Biaya produksi yang ditambahkan selama periode tersebut (diberikan) Biaya konversi (diberikan) Bahan langsung yang digunakan = Biaya produksi tambahan - Biaya konversi = $420,000 - $330,000 = $90,000 Harga pokok produksi = Bahan yang langsung digunakan x = $90,000 × 4 = $360,000 Perhitungan Persediaan bahan langsung, 1/3/2014



Bahan langsung dibeli Bahan langsung tersedia untuk digunakan Persediaan bahan langsung, 31/3/2014 (132,500 - 90,000) Bahan langsung yang digunakan



3=



Biaya konversi Biaya produksi yang ditambahkan selama periode tersebut Persediaan barang dalam proses, 1/3/2014 Biaya produksi yang harus diperhitungkan Persediaan barang dalam proses, 31/3/2014 (455,000 - 360,0 Harga pokok produksi (4 x 90,000)



2=



Persediaan barang jadi, 1/3/2014 Harga pokok barang yang tersedia untuk dijual Persediaan barang jadi, 31/3/2014 (520,000 - 415,000) Harga pokok penjualan (80% x 518,750)



1=



n Howard baru-baru ini mengambil alih n lalu, pengontrol sebelumnya meninggalkan atan akuntansi berantakan. Ron gka kuartal pertama. mengumpulkan informasi berikut: $120,000 $35,000 $12,500 $160,000 $330,000 $420,000 4 kali bahan langsung digunakan 20% $518,750



$420,000 $330,000



n - Biaya konversi ,000



$



12,500



$ $



120,000 + 132,500



$ $



42,500 90,000



$ $



330,000 + 420,000



$ $



35,000 + 455,000



$ $



95,000 360,000



$ $



160,000 + 520,000



$ $



105,000 415,000