UAS-ACCT6130-cost Accounting-Latihan persiapan-PJJ
UAS-ACCT6130-cost Accounting-Latihan persiapan-PJJ
UAS-ACCT6130-cost Accounting-Latihan persiapan-PJJ
Biaya Produksi
Std costing
1. The Nautical Corporation manufactures custom-made wood wall units. The following data pertains
to Job X4A:
Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units.
One-half of Job X4A was sold for $10,000. What is the total amount of costs assigned to Job X4A?
Jawaban:
B $15.750
SUPPORTING CALCULATIONS: $9,000 + $15(300) + $22.50(100) = $15,750
2. Masih menggunakan angka di nomer satu, pertanyaannya adalah What is the cost per unit for Job
X4A?
Jawaban:
$9,000 + $15(300) + $22.50(100) = $15,750/500 = $31.50
3. Orange Corporation manufactures custom-made wallets. The following data pertains to Job GH7:
Factory overhead is applied using a plant-wide rate based on direct labor hours. Factory overhead
was budgeted at $100,000 for the year, and the direct labor hours were estimated to be 25,000. Job
GH7 consists of 60 units. What is overhead cost assigned to Job GH7?
Jawaban:
SUPPORTING CALCULATIONS: Predetermined overhead rate = Budgeted factory overhead for the
year / Estimated direct labor hours = $100,000 / 25,000 direct labor hours = $4
Overhead cost assigned to Job GH7 = Predetermined overhead rate × Units produced for Job GH7 =
$4 × 60 units = $240
4. Mannassass Company manufactures chairs. The following information was given for the company:
Materials in the ending inventory were 100 percent complete and conversion in the ending
inventory was 20 percent complete.
Jawaban:
completed
15,000
− BI 0
started and completed 15,000
What are the equivalent units for materials and conversion respectively?
Jawaban:
6. (refer no 4) Materials in the ending inventory were 100 percent complete and conversion in the
ending inventory was 20 percent complete.
What are the costs per unit for materials and conversion respectively?
Jawaban:
materials $440,000/20,000=$22
conversion $64,000/16,000 = $ 4
7. Materials in the ending inventory were 100 percent complete and conversion in the ending
inventory was 20 percent complete.
Jawaban:
$114.000
materials $440,000/20,000 = $22
conversion $64,000/16,000 = $ 4
EWIP (m) 5,000 × $22 = $110,000
(c) 1,000 × $4 = $ 4,000
total cost $114,000
8. Diaz Company has developed the following standards for one of its products:
SUPPORTING CALCULATIONS:
9. Firecracker Company has developed the following standards for one of its products.
Jawaban
$10,000 unfavorable
SUPPORTING CALCULATIONS: $170,000 − (10,000 × $16) = $10,000 unfavorable
10. Vin Corporation has the following data related to 100 units of final product:
Materials: