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    013231110_Salsa Adelia L_Tugas 6 AKBI

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    salsa.adelia.listianto-2023
    tugas akuntansi biaya

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    013231110_Salsa Adelia L_Tugas 6 AKBI

    Uploaded by

    salsa.adelia.listianto-2023
    7 views2 pages
    tugas akuntansi biaya

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    tugas akuntansi biaya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    7 views2 pages

    013231110_Salsa Adelia L_Tugas 6 AKBI

    Uploaded by

    salsa.adelia.listianto-2023
    tugas akuntansi biaya

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    Upton Manufacturing Company

    Cutting Depatment
    Cost of Production Report
    P6-6 NO. 1 For October
    SKEDUL KUANTITAS M L O
    Beginning inventory 90% 40% 20%
    Started in process this period

    departemen assembly
    persediaan akhir 100% 80% 100%

    COST CHARGED TO DEPT total cost


    beginning inventory:
    material $ 8.010,00
    labor $ 1.750,00
    FOH $ 790,00
    Total cost di persediaan awal $ 10.550,00
    cost added during current period:
    materials $ 81.900,00
    labor $ 18.600,00
    FOH $ 39.200,00
    total cost added during current period $ 139.700,00
    total cost charged to department $ 150.250,00

    COST ACCOUNTED units current% unit cost


    transferred to assembly department:
    beginning inventory
    cost to complete:
    materials 1000 10% $ 9,00
    labor 1000 60% $ 2,00
    FOH 1000 80% $ 4,00
    started and complete this period 7500 100% $ 15,00
    total cost transferred to assembly department
    Work in Process, ending inventory:
    materials 1500 100% $ 9,00
    labor 1500 80% $ 2,00
    FOH 1500 100% $ 4,00
    Total cost accounted

    Upton Manufacturing Company


    Assembly Department
    Cost of Production Report
    For October
    Quantity Schedule M L O
    Beginning inventory 75% 60% 80%
    Received from Cutting Department

    Transferred to Finishing Goods Inventory


    Ending Inventory 60% 40% 40%

    Cost Charged to Department Total Cost


    Beginning Inventory:
    Cost from preceding department $ 4.000,00
    Materials $ 400,00
    Labor $ 800,00
    Factory Overhead $ 1.600,00
    Total cost in beginning inventory $ 6.800,00
    Cost added during current period:
    Cost from preceding department $ 128.350,00
    Materials $ 30.100,00
    Labor $ 21.315,00
    Factory Overhead $ 30.015,00
    Total cost added during current period $ 209.780,00
    $ 216.580,00

    Cost Accounted for as Follows Units Current% unit cost


    Transferred to Finished Goods:
    Beginning Inventory
    Cost to complete:
    Materials 2000 25% $ 3,50
    Labor 2000 40% $ 2,45
    Factory Overhead 2000 40% $ 3,45
    Started and complete this period 7500 100% $ 24,50
    Total cost transferred to finished goods
    Work in Process, ending inventory:
    Cost from preceding department 1000 100% $ 15,10
    Materials 1000 60% $ 3,50
    Labor 1000 40% $ 2,45
    Factory Overhead 1000 40% $ 3,45
    Total cost accounted for

    NO. 2 Work in Process-Cutting Department $ 81.900,00


    Work in Process-Assembly Department $ 30.100,00
    Materials

    Work in Process-Cutting Department $ 18.600,00


    Work in Process-Assembly Department $ 21.315,00
    Payroll

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