COST SHEET Atau JOB COST
COST SHEET Atau JOB COST
COST SHEET Atau JOB COST
SPECIFICATION : 12' x 20" x 1" Clear Finishes DATE COMPLETED : 18 Jan 2019
DIRECT MATERIALS
Materials Sub Total
Date Unit Cost Total Costs
Requisition Part No. Quantity Used Costs
Received
No. (Rp.) (Rp.) (Rp.)
14 Jan 2019 516 1.420.000
17 Jan 2019 531 780.000
18 Jan 2019 544 310.000
2.510.000
MANUFACTURING OVERHEAD*
Allocation Allocation Sub Total
Cost Pool Total Costs
Date Base Quantity Allocation Base Rate Costs
Used Category
(Rp.) (Rp.) (Rp.)
14 - 18/01/19 28 Design Direct Manufacturing 31.250 875.000
Engineering Labor Hours 875.000
Resume
Direct Materials : 2.510.000 Selling Price : 7.860.000
Direct Labor : 1.120.000 Manufacturing Costs : 4.505.000
MOH Applied : 875.000 Marketing Expenses : 500.000
Total Manufacturing 4.505.000 Administration Expenses : 250.000
Costs Cost to Make and Sell 5.255.000
PROFIT 2.605.000
33%