Latihan Soal Akuntansi Biaya Soal P6-6 (Metode FIFO)

Soal P6-6   (Metode FIFO)
Upton Manufacturing Company memproduksi single model suatu portable work bench
Perusahaan menggunakan process costing dengan metode FIFO, dan mencatat dalam
rekening WIP pada masing-masing Departemen Cutting dan Assembly.
Komponen produk bangku tersebut dipotong dari bahan wood dan metal di Dep Cutting
kemudian ditransfer ke Dep Assembly.
Berikut adalah data operasi bulan Oktober.
		Dep Cutting		Dep Assembly
Persediaan awal (unit)
Dep Cutting :               Material	100%
Labor	40%
FOH	50%	800	unit
Dep Assembly:           Material	80%
Labor	50%
FOH	60%			1,400	unit
Unit diproses mulai awal di Dep Cutting		9,200	unit
Unit yg ditransfer ke Dep Assembly		9,000	unit	9,000	unit
Unit yg ditransfer ke Finished Good inv.				8,600	unit
Persediaan akhir (unit) di :
Dep Cutting :                Material	80%
Labor	60%
FOH	50%	1,000	unit
Dep Assembly :          Material	75%
Labor	50%			1,800	unit
FOH	40%
Cost pd persediaan awal:
Biaya dr Dept sebelumnya				$   8,770,000
Materials		$   2,525,000		$   3,100,000
Labor		$      650,000		$      340,000
FOH		$      800,000		$      800,000
Cost yg ditambahkan bln Desember
Materials		$ 36,000,000		$ 22,075,000
Labor		$   9,280,000		$ 11,000,000
FOH		$ 11,375,000		$ 12,762,400
Diminta:
1)  Buat laporan produksi  Dept Cutting dan Dep Assembly dg metode FIFO
2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
pembebanan biaya produksi dan transfer biaya antar departemen tersebut

	WIP Dep Cutting					WIP Dep Assembly
	(UNIT)					(UNIT)
1/10	800		9,000			1/10	1,400		8,600
							9,000
	9,200		1,000		31/10				1,800		31/10
	10,000		10,000				10,400		10,400
	WIP Dep Cutting					WIP Dep Assembly
	($)					($)
1/10	$    3,975,000				1/10	$      13,010,000
	$  36,000,000		$ 56,205,000		Cf PD	$      56,205,000		$            98,227,800
	$    9,280,000				M	$      22,075,000
	$  11,375,000				L	$      11,000,000
			$    4,425,000		31/10    F	$      12,762,400		$            16,824,600		31/10    F
	$  60,630,000		$ 60,630,000			$   115,052,400		$          115,052,400
	Equivalent Unit
	Departemen Cutting
	Material	=	800	x	0%	+	8,200	+	1,000	x	80%
	Labor	=	800	x	60%	+	8,200	+	1,000	x	60%
	FOH	=	800	x	50%	+	8,200	+	1,000	x	50%
	Departemen Assembly
	Cf PD	=					7,200	+	1,800	x	100%
	Material	=	1,400	x	20%	+	7,200	+	1,800	x	75%
	Labor	=	1,400	x	50%	+	7,200	+	1,800	x	50%
	FOH	=	1,400	x	40%	+	7,200	+	1,800	x	40%
	Cost per unit:
	Departemen Cutting
	Material		$ 36,000,000			=	$  4,000.00	per	unit
			9,000
	Labor		$    9,280,000			=	$  1,000.00	per	unit
			9,280
	FOH		$ 11,375,000			=	$  1,250.00	per	unit
			9,100
	Total						$  6,250.00	per	unit
	Departemen Assembly
	Cf PD		56,205,000			=	$  6,245.00	per	unit
			9,000
	Material		22,075,000			=	$  2,500.00	per	unit
			8,830
	Labor		11,000,000			=	$  1,250.00	per	unit
			8,800
	FOH		12,762,400			=	$  1,505.00	per	unit
			8,480
	Total						$11,500.00	per	unit
	Perhitungan Biaya
	Departemen Cutting
	Nilai Persediaan awal								$        3,975,000
	Penyelesaian WIP:
			M		0	x	$        4,000	=	$                      -
			L		480	x	$        1,000	=	$           480,000
			F		400	x	$        1,250	=	$           500,000
									$           980,000
	Unit Start and Finished				8,200	x	$  6,250.00	=	$     51,250,000
	Transfer ke Dep Assembly								$     56,205,000
	Persediaan Akhir Dep Cutting:
			M		800	x	$        4,000	=	$        3,200,000
			L		600	x	$        1,000	=	$           600,000
			F		500	x	$        1,250	=	$           625,000
									$        4,425,000
	TOTAL Biaya yang diperhitungkan								$     60,630,000
	Departemen Assembly
	Nilai Persediaan awal								$     13,010,000
	Penyelesaian WIP:
			M		280	x	$  2,500.00	=	$           700,000
			L		700	x	$  1,250.00	=	$           875,000
			F		560	x	$  1,505.00	=	$           842,800
									$        2,417,800
	Unit Start and Finished				7,200	x	$11,500.00		$     82,800,000
	Transfer ke FG Inventory								$     98,227,800
	Persediaan Akhir Dep Assembly:
			Cf PD		1,800	x	$  6,245.00	=	$     11,241,000
			M		1,350	x	$  2,500.00	=	$        3,375,000
			L		900	x	$  1,250.00	=	$        1,125,000
			F		720		$  1,505.00		$        1,083,600
									$     16,824,600
	TOTAL Biaya yang diperhitungkan								$   115,052,400
	*)  Cf PD   =   Cost from Preceding Department