Latihan Soal Akuntansi Biaya : P 6-2 (Metode Average Cost)

Soal  P 6-2   (Metode Average Cost)
Rathbone Tool Company memproduksi single model suatu commercial cutting tool
Produk dicetak dari molten steel dalam Departemen Casting, dan kemudian
ditransfer ke Departemen Finishing untuk dipoles
Berikut data bulan Desember:
		Dep Casting		Dep Finishing
Persediaan awal (unit)		1,000	unit	1,500	unit
Unit diproses mulai awal di Dep Casting		8,000	unit
Unit yg ditransfer ke Dep Finishing		7,500	unit	7,500	unit
Unit yg ditransfer ke Finished Good inv.				7,000	unit
Persediaan akhir (unit) di :
Dep Casting :               Material	100%
Biaya konversi	80%	1,500	unit
Dep Finishing:               Labor	40%
FOH	50%			2,000	unit
Cost pd persediaan awal:
Biaya dr Dept sebelumnya				$      4,785
Materials		$           915
Labor		$             60		$         201
FOH		$             90		$         555
Cost yg ditambahkan bln Desember
Materials		$     17,085
Labor		$        4,290		$      2,139
FOH		$        6,435		$      3,125
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 Finishing
	(UNIT)					(UNIT)
1/12	1,000				1/12		1,500
			7,500			7,500			7,000
	8,000		1,500		31/12				2,000		31/12
	9,000		9,000			9,000			9,000
	WIP Dep Casting					WIP Dep Finishing
	($)					($)
1/12	$          1,065				1/12	$            5,541
M	$        17,085		$     24,375		Cf PD	$          24,375			$            28,000
L	$          4,290				L	$            2,139
F	$          6,435		$       4,500		31/12      F	$            3,125			$               7,180		31/12
	$        28,875		$     28,875			$          35,180			$            35,180
	Equivalent Unit
	Departemen Casting
	Material	=	7,500	+	100%	x	1,500	=	9,000	unit
	Labor	=	7,500	+	80%	x	1,500	=	8,700	unit
	FOH	=	7,500	+	80%	x	1,500	=	8,700	unit
	Departemen Finishing
	Cf PD	=	7,000	+	100%	x	2,000	=	9,000	unit
	Labor	=	7,000	+	40%	x	2,000	=	7,800	unit
	FOH	=	7,000	+	50%	x	2,000	=	8,000	unit
	Cost per unit:
	Departemen Casting
	Material		915	+	17,085	=	$  2.00	per	unit
			9,000
	Labor		60	+	4,290	=	$  0.50	per	unit
			8,700
	FOH		90	+	6,435	=	$  0.75	per	unit
			8,700
	Total						$  3.25	per	unit
	Departemen Finishing
	Cf PD		4,785	+	24,375	=	$  3.24	per	unit
			9,000
	Labor		201	+	2,139	=	$  0.30	per	unit
			7,800
	FOH		555	+	3,125	=	$  0.46	per	unit
			8,000
	Total						$  4.00	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				7,500	x	$  3.25	=	$  24,375
	Persediaan Akhir Dep Casting:
			M		1,500	x	$  2.00	=	$    3,000
			L		1,200	x	$  0.50	=	$       600
			F		1,200	x	$  0.75	=	$       900
									$    4,500
	TOTAL Biaya yang diperhitungkan								$  28,875
	Departemen Finishing
	Transfer ke FG Inventory				7,000	x	$  4.00	=	$  28,000
	Persediaan Akhir Dep Casting:
			Cf PD		2,000	x	$  3.24	=	$    6,480
			L		800	x	$  0.30	=	$       240
			F		1,000	x	$  0.46	=	$       460
									$    7,180
	TOTAL Biaya yang diperhitungkan								$  35,180
	*)  Cf PD   =   Cost from Preceding Department