Soal Akuntansi Biaya P 6-4 (Metode Average Cost)

	Soal  P 6-4   (Metode Average Cost)
	Pesona Cologne Company memproduksi cologne dalam dua tahap
	Pewangi dasar di prod di Dep Mixing, kemudian di transfer ke Dep Finishing
	setelah ditambah bahan kimia lain
	Berikut data bulan Juni:
			Dep Mixing		Dep Finishing
	Persediaan awal (unit)		1,000	unit	1,400	unit
	Unit diproses mulai awal di Dep Mixing		6,000	unit
	Unit yg ditransfer ke Dep Finishing		6,400	unit	6,400	unit
	Jumlah unit ditambahkan di Dep Finsh				19,200	unit
	Unit yg ditransfer ke Finished Good inv.				26,000	unit
	Persediaan akhir (unit) di :
	Dep Casting :               Material	60%
	Labor	20%
	FOH	25%	600	unit
	Dep Finishing:             Material	100%
	Labor	70%
	FOH	70%			1,000	unit
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$     8,450
	Materials		$   19,620		$     1,395
	Labor		$         944		$        106
	FOH		$     2,375		$        659
	Cost yg ditambahkan bln Desember
	Materials		$ 129,100		$   25,605
	Labor		$     6,880		$   19,919
	FOH		$   29,065		$   60,751
	Diminta:
	1)  Buat laporan produksi  Dept Mixing 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 Finishing
	(UNIT)					(UNIT)
1/12	1,000				1/12		1,400
			6,400				6,400		26,000
	6,000		600		31/12		19,200		1,000		31/12
	7,000		7,000				27,000		27,000
	WIP Dep Casting					WIP Dep Finishing
	($)					($)
1/12	$                 22,939				1/12		$           10,610
M	$               129,100		$    179,200		Cf PD		$         179,200		$             286,000
L	$                   6,880				M		$           25,605
F	$                 29,065		$        8,784		31/12      L		$           19,919				31/12
	$               187,984		$    187,984		F		$           60,751		$                10,085
							$         296,085		$             296,085
	Equivalent Unit
	Departemen Casting
	Material	=	6,400	+	60%	x	600	=	6,760	unit
	Labor	=	6,400	+	20%	x	600	=	6,520	unit
	FOH	=	6,400	+	25%	x	600	=	6,550	unit
	Departemen Finishing
	Cf PD	=	26,000	+	100%	x	1,000	=	27,000	unit
	Material	=	26,000	+	100%	x	1,000	=	27,000	unit
	Labor	=	26,000	+	70%	x	1,000	=	26,700	unit
	FOH	=	26,000	+	70%	x	1,000	=	26,700	unit
	Cost per unit:
	Departemen Casting
	Material		19,620	+	129,100	=	$22.00	per	unit
			6,760
	Labor		944	+	6,880	=	$   1.20	per	unit
			6,520
	FOH		2,375	+	29,065	=	$   4.80	per	unit
			6,550
	Total						$28.00	per	unit
	Departemen Finishing
	Cf PD		8,450	+	179,200	=	$   6.95	per	unit
			27,000
	Material		1,395	+	25,605	=	$   1.00	per	unit
			27,000
	Labor		106	+	19,919	=	$   0.75	per	unit
			26,700
	FOH		659	+	60,751	=	$   2.30	per	unit
			26,700
	Total						$11.00	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				6,400	x	$28.00	=	$ 179,200
	Persediaan Akhir Dep Casting:
			M		360	x	$22.00	=	$     7,920
			L		120	x	$   1.20	=	$        144
			F		150	x	$   4.80	=	$        720
									$     8,784
	TOTAL Biaya yang diperhitungkan								$ 187,984
	Departemen Finishing
	Transfer ke FG Inventory				26,000	x	$11.00	=	$ 286,000
	Persediaan Akhir Dep Casting:
			Cf PD		1,000	x	$   6.95	=	$     6,950
			M		1,000	x	$   1.00	=	$     1,000
			L		700	x	$   0.75	=	$        525
			F		700	x	$   2.30	=	$     1,610
									$   10,085
	TOTAL Biaya yang diperhitungkan								$ 296,085
	*)  Cf PD   =   Cost from Preceding Department