Akuntansi Biaya : Soal P 6-3 (Metode Average Cost)

Soal  P 6-3   (Metode Average Cost)
Jetter Engine Corp memproduksi single model mesin bhn bakar bensin utk alat potong rumput
generator kecil dan pompa. Blok mesin dibuat dari baja, dicetak di dep casting, ditakit di dep
Asembling dimana ditambahin katup, piston dan komponen2 lain, kemudian di uji di dep Finishing
Berikut data bulan Februari:
		Dep Casting		Dep Assembling		Dep Finishing
Persediaan awal (unit)		500	unit	1,000	unit	300
Unit diproses mulai awal di Dep Casting		3,000	unit
Unit yg ditransfer ke Dep Assembling		2,700	unit	2,700	unit
Unit yg ditransfer ke Dep Finishing				2,900	unit	2,900
Unit yg ditransfer ke Finished Good inv.						2,800
Persediaan akhir (unit) di :		800	unit	800	unit	400
WIP akhir                      Material	100%		70%
Labor	80%		30%		50%
FOH	90%		30%		50%
Cost pd persediaan awal:
Biaya dr Dept sebelumnya				$    63,150		$    42,840
Materials		$    10,925		$    40,258
Labor		$          338		$    12,426		$       2,760
FOH		$       2,839		$    12,426		$       4,140
Cost yg ditambahkan bln Desember
Materials		$  146,575		$  116,480
Labor		$    16,362		$    44,408		$    12,240
FOH		$    48,461		$    44,408		$    18,360
Diminta:
1)  Buat laporan produksi  Dept Casting dan Dep Finishing dg metode Average Cost
2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
pembebanan biaya produksi dan transfer biaya antar departemen tersebut

	WIP Dep Casting					WIP Dep Casting
	(UNIT)						($)
1/12	500				1/12		$          14,102
			2,700
	3,000		800		M		$       146,575			$ 175,500
	3,500		3,500		L		$          16,362
					F		$          48,461			$   50,000	31/12
							$       225,500			$ 225,500
	WIP Dep Assembly					WIP Dep Assembly
	(UNIT)					($)
	1,000				1/12		$       128,260
	2,700		2,900		Cf PD		$       175,500
			800		M		$       116,480			$ 423,400
	3,700		3,700		L		$          44,408
					F		$          44,408			$   85,656	31/12
							$       509,056			$ 509,056
	WIP Dep Finishing					WIP Dep Finishing
	(UNIT)					($)
	300				1/12		$          49,740
	2,900		2,800		Cf PD		$       423,400
			400							$ 442,960
	3,200		3,200		L		$          12,240
					F		$          18,360			$   60,780	31/12
							$       503,740			$ 503,740
	Equivalent Unit
	Departemen Casting
	Material	=	2,700	+	100%	x	800	=	3,500	unit
	Labor	=	2,700	+	80%	x	800	=	3,340	unit
	FOH	=	2,700	+	90%	x	800	=	3,420	unit
	Departemen Assembly
	Cf PD	=	2,900	+	100%	x	800	=	3,700	unit
	Material	=	2,900	+	70%	x	800	=	3,460	unit
	Labor	=	2,900	+	30%	x	800	=	3,140	unit
	FOH	=	2,900	+	30%	x	800	=	3,140	unit
	Departemen Finishing
	Cf PD	=	2,800	+	100%	x	400	=	3,200	unit
	Labor	=	2,800	+	50%	x	400	=	3,000	unit
	FOH	=	2,800	+	50%	x	400	=	3,000	unit
	Cost per unit:
	Departemen Casting
	Material		10,925	+	146,575	=	$   45.00	per	unit
			3,500
	Labor		338	+	16,362	=	$     5.00	per	unit
			3,340
	FOH		2,839	+	48,461	=	$   15.00	per	unit
			3,420
	Total						$   65.00	per	unit
	Departemen Assembly
	Cf PD		63,150	+	175,500	=	$   64.50	per	unit
			3,700
	Material		40,258	+	116,480	=	$   45.30	per	unit
			3,460
	Labor		12,426	+	44,408	=	$   18.10	per	unit
			3,140
	FOH		12,426	+	44,408	=	$   18.10	per	unit
			3,140
	Total						$ 146.00	per	unit
	Departemen Finishing
	Cf PD		42,840	+	423,400	=	$ 145.70	per	unit
			3,200
	Labor		2,760	+	12,240	=	$     5.00	per	unit
			3,000
	FOH		4,140	+	18,360	=	$     7.50	per	unit
			3,000
	Total						$ 158.20	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				2,700	x	$   65.00	=	$ 175,500
	Persediaan Akhir Dep Casting:
			M		800	x	$   45.00	=	$   36,000
			L		640	x	$     5.00	=	$      3,200
			F		720	x	$   15.00	=	$   10,800
									$   50,000
	TOTAL Biaya yang diperhitungkan								$ 225,500
	Departemen Assembly
	Transfer ke FG Inventory				2,900	x	$ 146.00	=	$ 423,400
	Persediaan Akhir Dep Casting:
			Cf PD		800	x	$   64.50	=	$   51,600
			M		560	x	$   45.30	=	$   25,368
			L		240	x	$   18.10	=	$      4,344
			F		240	x	$   18.10	=	$      4,344
									$   85,656
	TOTAL Biaya yang diperhitungkan								$ 509,056
	Departemen Finishing
	Transfer ke Dep Finishing				2,800	x	$ 158.20	=	$ 442,960
	Persediaan Akhir Dep Casting:
			Cf PD		400	x	$ 145.70	=	$   58,280
			L		200	x	$     5.00	=	$      1,000
			F		200	x	$     7.50	=	$      1,500
									$   60,780
	TOTAL Biaya yang diperhitungkan								$ 503,740
	*)  Cf PD   =   Cost from Preceding Department