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    Latihan CH 19

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    laurentinus fika
    The document contains payroll information for 3 employees for 3 jobs showing hours worked, pay rates, and total pay. It also includes a work in process account balance and wages payable balance. Factory overhead and predetermined overhead rates are provided for 2 factories along with applied and under/overapplied amounts.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Latihan CH 19

    Uploaded by

    laurentinus fika
    30 views12 pages
    The document contains payroll information for 3 employees for 3 jobs showing hours worked, pay rates, and total pay. It also includes a work in process account balance and wages payable balance. Factory overhead and predetermined overhead rates are provided for 2 factories along with applied and under/overapplied amounts.

    Original Title

    Latihan Ch 19

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    © © All Rights Reserved

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    The document contains payroll information for 3 employees for 3 jobs showing hours worked, pay rates, and total pay. It also includes a work in process account balance and wages payable balance. Factory overhead and predetermined overhead rates are provided for 2 factories along with applied and under/overapplied amounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    30 views12 pages

    Latihan CH 19

    Uploaded by

    laurentinus fika
    The document contains payroll information for 3 employees for 3 jobs showing hours worked, pay rates, and total pay. It also includes a work in process account balance and wages payable balance. Factory overhead and predetermined overhead rates are provided for 2 factories along with applied and under/overapplied amounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 12

    Hours

    Job 201 Rate Total Job 202 Rate Total Job 203 Rate
    Washington 20 20 400 10 20 200 7 20 140
    Jefferson 10 22 220 15 22 330 13 22 286
    Adams 12 18 216 14 18 252 10 18 180
    Total DL/ Job 836 782 606

    Work In Process 2,224


    Factory Overhead 176
    Wages Payable 2,400
    Pr. Improve Rate Total
    3 20 60
    2 22 44
    4 18 72
    176
    Factory 1
    Estimated Total FOH 475,000 Jurnal : Debit
    Estimated Machine Hours 20,000 Work In Process 37,050
    Predetermined FOH Rate 23.75 FOH

    Actual machine hours for June 1,560 FOH


    FOH Applied 37,050 Debit Kredit
    38,000 37,050
    Bal. 950 UNDERAPPLIED

    Factory 2
    Estimated Total FOH 600,000 Jurnal : Debit
    Estimated DL Hours 15,000 Work In Process 54,000
    Predetermined FOH Rate 40.00 FOH

    Actual DL for June 1,350 FOH


    FOH Applied 54,000 Debit Kredit
    52,000 54,000
    Bal. 2,000 OVERAPPLIED
    Kredit

    37,050

    UNDERAPPLIED

    Kredit

    54,000

    OVERAPPLIED
    TransakKeterangan Akun Debit Kredit
    a. Materials 350,000
    Account Payable 350,000
    b. Work In Process 240,000
    Materials 240,000
    Factory Overhead 35,000
    Materials 35,000
    c. Work In Process 279,000
    Wages Payable 279,000
    Factory Overhead 45,500
    Wages Payable 45,500
    d. Factory Overhead 128,600
    Selling Expense 116,400
    Administrative Expense 72,500
    Account Payable 317,500
    e. Factory Overhead 14,500
    Selling Expense 12,300
    Administrative Expense 8,900
    Prepaid Expense 35,700
    f. Depreciation Expense - Office Building 42,000
    Depreciation Expense - Office Equipment 21,500
    Factory Overhead 14,500
    Acc. Depreciation - Office Building 42,000
    Acc. Depreciation - Office Equipment 21,500
    Acc. Depreciation - Factory Equipment 14,500
    g. Work In Process 256,400
    Factory Overhead 256,400
    h. Finished Goods 726,500
    Work in Process 726,500
    i. Cost of Goods Sold 715,000
    Finished Goods 715,000
    TransakKeterangan Akun Debit Kredit
    a. Materials 23,400 Job 1
    Account Payable 23,400 Job 2
    b. Work In Process 20,655 Job 3
    Materials 20,655 Job 4
    Factory Overhead 860 Job 5
    Materials 860 Job 6
    Work In Process 18,920
    Wages Payable 18,920
    Factory Overhead 3,250
    Wages Payable 3,250 Schedule of Unfinished Job
    c. Factory Overhead 4,500
    Account Payable 4,500 Job 4
    d. Factory Overhead 1,560 Job 6
    Acc. Depreciation 1,560
    e. Work In Process 10,000
    Factory Overhead 10,000 Schedule of Finished Job O
    f. Finished Goods 27,285
    Work In Process 27,285 Job 5
    g. Account Receivable 27,240
    Sales 27,240
    Cost of Goods Sold 17,385
    Finished Goods 17,385
    DM DL Hours Rate FOH Cost/Job
    2,350 2,200 18 50 900 5,450
    2,875 2,970 30 50 1,500 7,345
    1,900 1,490 24 50 1,200 4,590
    6,450 5,460 75 50 3,750 15,660
    4,100 4,150 33 50 1,650 9,900
    2,980 2,650 20 50 1,000 6,630
    20,655 18,920 10,000

    Schedule of Unfinished Job


    DM DL FOH Cost/Job
    6,450 5,460 3,750 15,660
    2,980 2,650 1,000 6,630
    Total Cost 22,290

    Schedule of Finished Job On Hand


    DM DL FOH Cost/Job
    4,100 4,150 1,650 9,900

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