Akuntansi Biaya : Soal 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
	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
	$               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