Assignment 3 Ch. 5 [PDF]

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OMPI, NELLA RUT COST ACCOUNTING I PARALEL B P 5-2 Manufacturing cost. Tollhouse company menggunakan job order costing dan membebankan overhead berdasarkan direct labor hour. Underapplied atau overapplied overhead dibebankan ke COGS pada akhir bulan. Job cost sheet per tanggal 1 April: Job 201 Job 202 Job 203 Job 204 Direct Materials $3.590 $2.000 $1.480 $2.000 Direct Labor 2.700 1.500 1.000 1.200 Applied FOH 2.160 1.200 800 960 Total $8.450 $4.700 $3.280 $4.160 Job status Finished In process In process In process Pada tanggal 30 April Finished Goods hanya job 204 dan 207, dengan total cost sbb: Job 204 Direct Materials $2.970 Direct Labor 2.200 Applied FOH 1.760 Total $6.930



Job 207 $2.450 1.900 1.520 $5.870



Selain mengerjakan job 204 dan 207, Tollhouse mengerjakan job 202 dan 203 dan memulai job 205 dan 206. Data pemakaian DM dan DL untuk job 202, 203, 205, dan 206 selama bulan April adalah sbb: Job 202 Job 203 Job 205 Job 206 Direct Materials $1.250 $555 $2.500 $1.980 Direct Labor 100 75 105 50 Informasi lain-lain: (a) Pada tanggal 30 April job yang masih dalam proses 203 dan 206. (b) Semua pekerja dibayar $20 per jam. Tarif upah stabil sepanjang tahun. (c) Tollhouse membuat hanya satu akun raw material (Material Control) untuk direct material dan indirect material. Saldo per 1 April $2.750. (d) Seluruh penjualan 150% dari total cost. (e) Item lain-lain pada bulan April: Depreciation, factory equipment Raw materials purchased Indirect labor Factory rent and utilities Indirect materials used



Diminta: (1) Hitung saldo akhir untuk Material Control dan WIP. (2) Buat ayat jurnal yang diperlukan untuk job 202. (3) Hitung COGM (tidak perlu membuat statement of COGM) (4) Hitung over atau under applied. (5) Hitung gross profit.



$ 1.375 11.500 2.500 2.700 2.790



JAWAB :



(1)



Materials 4/1 2,750 Indirect Purchases 11,500 Material 14,250 Direct 1,755 Material



* $9,705 =



$2,450 (Job 207)



(3)



9,705* 12,495



+ $2,970 + $6,285 (Job 204) (Jobs 202, 203, 205, & 206)



Work in process ending inventory consists of jobs 203 & 206: Job 203 Direct materials ($1,480 + $ 555) Direct labor ( 1,000 + 1,500) Applied overhead ( 800* + 1,200) Total ( 3,280 + 3,255) * Applied overhead is 80% of direct labor cost. (2)



2,790



+ + + +



Job 206 Total $1,980 = $ 4,015 1,000 = 3,500 800 = 2,800 3,780 = $10,3155



Work in Process............................................................ 4,450 Materials ............................................................... Payroll ................................................................... Applied Overhead................................................



1,250 2,000 1,200



Finished Goods (4,700 + 1,250 + 2,000 + 1,200) ........ 9,150 Work in Process...................................................



9,150



Cost of Goods Sold...................................................... 9,150 Finished Goods ...................................................



9,150



Accounts Receivable ................................................... 13,725 Sales .....................................................................



13,725



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 ................................................. Job 204 ................................................. Job 207 ................................................. Total .........................................



9,150 6,930 5,870 $28,230



(4)



Actual overhead (1,375 + 2,500 + 2,700 + 2,790) ....... Applied overhead: Jobs 202, 203, 205, 206 (330* hours × $16) ....... Job 207 ................................................................. Job 204 ($1,760 – $960) ...................................... Total applied overhead............................... Underapplied.................................................................



$9,365 $ 5,280 1,520 800 7,600 $1,765



*100 + 75 + 105 + 50 (5)



Jobs 201, 202, and 205 were sold. Their costs are $8450 + $9,150 + $6,280 = $23,880 Sales ( $23,880 × 150%) $ 35,820 Cost of goods sold (23,880) Underapplied overhead (1,765) Gross profit for April $ 10,175