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

Akuntansi Biaya : P 18-1 Variance Analysis: Materials, Labor, and Factory Overhead

P 18-1	Variance Analysis: Materials, Labor, and Factory Overhead
	Puray Corporation manufactures a product with the following standard costs:
	Direct Materials	20	yards  at	$      1.35	per yards	$ 27.00
	Direct labor	4	hours at	$      9.00	per hour	$ 36.00
	Factory Overhead	4	direct lbr hours at	$      7.50	per hour	$ 30.00
	ratio variable to fixed is	2  :  1
	Total standard cost per unit of output					$ 93.00
	Standards are based on normal monthly capacity of			2,400	direct labor hours
	The following informations pertains to July:
	Units produced in July					500
	Direct materials purchased	18,000	yards at	1.38	per yard	24,840
	Direct materials used	9,500	yards
	Direct labor	2,100	hours at	9.15		19,215
	Actual Factory Overhead					16,650
	Required :
1)	Compute the Variable Factory Overhead rate per direct labor hour and the total fixed factory
	overhead based on normal monthly capacity
2)	Compute the following variances and indicate whether they are favorable or unfavorable:
	a) Material purchase price and quantity variances
	b) Labor rate and efficiency variances
	c) Factory overhead controllable and volume variance
					(AICPA adapted)
	Jawab:
1)	Variable overhead rate  =	2/3    x	7.5	5	per direct labor hours
	Total Fixed FOH    =	2400	2.5	6000	per month
2)	Material purchase price variance:
		(Act P     -        Std P)     x   Material Purchased
		1.38	1.35	18000	540	(Un Fav)
	Material quantity variance:
		(Act Q        -     Std Q)   x         Std P
		9500	10000	1.35	-675	(Fav)
	Labor rate variance:	(Act Rate    -   Std Rate)  x     Act Hours
		9.15	9	2100	315	(Un Fav)
	Labor efficiency variance:	(Act Hours  - Std Hours)  x     Std Rate
		2100	2000	9	900	(Un Fav)
	Factory Overhead Variance (two variance method)
	FOH Actual			16650	Controllable Variance
	Budget FOH based on standard hours				650	(Un Fav)
		Hours    x     FOH Rate
	FOH variable	2000	5	10000
	FOH Fixed	2400	2.5	6000
	Total FOH			16000	Volume Variance
	FOH Applied	2000	7.5	15000	1000	(Un Fav)
			Total FOH variance   =		1650	(Un Fav)

Soal Akuntansi Biaya : 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	90%
	Labor	40%
	FOH	20%	1,000	unit
	Dep Assembly:           Material	75%
	Labor	60%
	FOH	60%			2,000	unit
	Unit diproses mulai awal di Dep Cutting		9,000	unit
	Unit yg ditransfer ke Dep Assembly		8,500	unit	8,500	unit
	Unit yg ditransfer ke Finished Good inv.				9,500	unit
	Persediaan akhir (unit) di :
	Dep Cutting :                Material	100%
	Labor	80%
	FOH	100%	1,500	unit
	Dep Assembly :          Material	60%
	Labor	40%			1,000	unit
	FOH	40%
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$          4,000
	Materials		$          8,010		$              400
	Labor		$          1,750		$              800
	FOH		$              790		$          1,600
	Cost yg ditambahkan bln Desember
	Materials		$        81,900		$        30,100
	Labor		$        18,600		$        21,315
	FOH		$        39,200		$        30,015
	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 1,000   1/10 2,000     8,500 8,500 9,500 9,000 1,500 31/10   1,000 31/10 10,000 10,000 10,500 10,500 WIP Dep Cutting WIP Dep Assembly ($) ($) 1/10  $         10,550     1/10  $         6,800      $         81,900  $       128,350 Cf PD  $     128,350  $        197,020  $         18,600   M  $       30,100    $         39,200   L  $       21,315    $         21,900 31/10    F  $       30,015  $          19,560 31/10    F  $       150,250  $       150,250  $     216,580  $        216,580 Equivalent Unit Departemen Cutting Material = 1,000 x 10% + 7,500 +          1,500 x 100% =      9,100 Labor  = 1,000 x 60% + 7,500 +          1,500 x 80% =      9,300 FOH = 1,000 x 80% + 7,500 +          1,500 x 100% =      9,800 Departemen Assembly Cf PD = 7,500 + 1,000 x 100% =      8,500 Material = 2,000 x 25% + 7,500 +          1,000 x 60% =      8,600 Labor  = 2,000 x 40% + 7,500 +          1,000 x 40% =      8,700 FOH = 2,000 x 40% + 7,500 +          1,000 x 40% =      8,700 Cost per unit: Departemen Cutting Material  $         81,900   =  $    9.00  per   unit  9,100 Labor  $         18,600   =  $    2.00  per   unit  9,300 FOH  $         39,200   =  $    4.00  per   unit  9,800 Total  $  15.00 per unit Departemen Assembly Cf PD           128,350   =  $  15.10  per   unit  8,500 Material             30,100   =  $    3.50  per   unit  8,600 Labor             21,315   =  $    2.45  per   unit  8,700 FOH             30,015   =  $    3.45  per   unit  8,700 Total  $  24.50 per unit Perhitungan Biaya Departemen Cutting Nilai Persediaan awal  $    10,550 Penyelesaian WIP: M 100 x  $         9 =  $         900 L 600 x  $         2 =  $      1,200 F 800 x  $         4 =  $      3,200  $      5,300 Unit Start and Finished 7,500 x  $  15.00 =  $  112,500 Transfer ke Dep Assembly  $  128,350 Persediaan Akhir Dep Cutting: M  1,500 x  $         9 =  $    13,500 L  1,200 x  $         2 =  $      2,400 F  1,500 x  $         4 =  $      6,000  $    21,900 TOTAL Biaya yang diperhitungkan  $  150,250 Departemen Assembly Nilai Persediaan awal  $      6,800 Penyelesaian WIP: M 500 x  $    3.50 =  $      1,750 L 800 x  $    2.45 =  $      1,960 F 800 x  $    3.45 =  $      2,760  $      6,470 Unit Start and Finished 7,500 x  $  24.50  $  183,750 Transfer ke FG Inventory  $  197,020 Persediaan Akhir Dep Assembly: Cf PD  1,000 x  $  15.10 =  $    15,100 M     600 x  $    3.50 =  $      2,100 L     400 x  $    2.45 =  $         980 F     400  $    3.45  $      1,380  $    19,560 TOTAL Biaya yang diperhitungkan  $  216,580 *)  Cf PD   =   Cost from Preceding Department