NAMA PERUSAHAAN

Departement Pertama
Cost of Production Report
For August (AVERAGE)
X

Quantity Schedule Materials Labor

Beginning inventory
Started in process this period

Transferred to Department 2
Ending inventory . 100% 60%
Lost in process 100% 100%
normal
abnormal

Materials Labor
Equivalent units transferred out 8,000 8,000
Equivalent units in ending inventory 1,500 900
Equivalent unit of spoiled 500 500
Total equivalent units 10,000 9,400

Cost Charged to Department Total Cost Total Equivalent Unit

Beginning inventory:
Materials 1,260
Labor 770
Factory overhead 1,400
Total cost in beginning inventory 3,430
Cost added during current period:
Materials 36,240 10,000
Labor 10,510 9,400
Factory overhead 21,725 9,250
Total cost added during current period 68,475
Total cost charged to department 71,905

Cost Accounted for as Follows Units % Complete

Transferred to Department 2: 8,000 100%
Charge to Factory Overhead for spoilage
Materials 500 100%
Labor 500 100%
Factory overhead 500 100%

Work in Process, ending inventory:

 Materials 1,500 100%
Labor 1,500 60%
Factory overhead 1,500 50%
Total cost accounted for

Work in Process, Department 2 59,600.000

FOH Control 3,725.00
Work in Process, Department 1 63,325.000
Overhead Quantity LANGKAH 1
500 Beginning inventory 500
9,000 Started in process this period 9,000
9,500 Transferred to Departement 2 8,000
Ending inventory . 1,500
8,000 Spoiled in process 500
50% 1,500 normal
100% 500

10,000

Overhead LANGKAH 2
8,000 Equivalent units transferred out 8000
750 Equivalent units in ending inventory Persentase tetap
500 M 100%
9,250 L 60%
FOH 50%
Equivalent unit of spoiled
Unit Cost M 100%
L 100%
FOH 100%

3.750
1.200
2.500

7.450

Unit Cost Total Cost

7.450 59,600.000

3.750 1,875.00
1.200 600.00
2.500 1,250.00 3,725.00
3.750 5,625.000
1.200 1,080.000
2.500 1,875.000 8,580.000
71,905.000
 Nilai Total
1500 1500
1500 900
1500 750

500 500
500 500
500 500

normal
Material - 100% 3.75 -
Labor - 100% 1.20 -
Factor - 100% 2.50 - -

abnormal
Material - 100% 3.75 -
Labor - 100% 1.20 -
Factor - 100% 2.50 - -
-
 NAMA PERUSAHAAN
Departement Pertama
Cost of Production Report
For August (AVERAGE)
X

Quantity Schedule Materials

Beginning inventory
Received from Refining Department
Added to process in Departement 2

Transferred to Department 3
Ending inventory . 40%
lost in the process 100%
normal
abnormal

Prior Cost Dept

Equivalent units transferred out 3,800
Equivalent units in ending inventory 800
Equivalent unit of spoiled 400
Total equivalent units 5,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 5,500
Materials 1,950
Labor 1,180
Factory overhead 1,770
Total cost in beginning inventory 10,400
Cost added during current period:
Cost From Preceding Departement 54,500
Materials 20,650
Labor 16,260
Factory overhead 24,390
Total cost added during current period 115,800
Total cost charged to department 126,200

Cost Accounted for as Follows Units

Transferred to finished good 3,800
Charge to Factory Overhead for spoilage
Cost From Preceding Departement 400
Materials 400
 Labor 400
Factory overhead 400

Work in Process, ending inventory:

Cost From Preceding Departement 800
Materials 800
Labor 800
Factory overhead 800
Total cost accounted for

Finished Goods Inventory 102,600.000

Factory Overhead Control 10,800.000
Work in Process, Department 1
 RUSAHAAN
ment Pertama
duction Report
(AVERAGE)

Labor Overhead Quantity LANGKAH 1

500 Beginning inventory
4,500 Received from Department 1
- Transferred to Departement 3
5,000 Ending inventory .
Added to process in Departement 2
3,800 Spoiled in process
20% 20% 800 normal
100% 100% 400

5,000
LANGKAH 2
Materials Labor Overhead Equivalent units transferred out
3,800 3,800 3,800 Equivalent units in ending inventory
320 160 160 M
400 400 400 L
4,520 4,360 4,360 FOH
Prior Cost Dept
Equivalent unit of spoiled
Total Equivalent Unit Unit Cost M
L
FOH
Prior Cost Dept

5,000 12.000
4,520 5.000
4,360 4.000
4,360 6.000

27.000

% Complete Unit Cost Total Cost

100% 27.000 102,600.000

100% 12.000 4,800.000

100% 5.000 2,000.000
 100% 4.000 1,600.000
100% 6.000 2,400.000 10,800.000

100% 12.000 9,600.000

40% 5.000 1,600.000
20% 4.000 640.000
20% 6.000 960.000 12,800.000
126,200.000

113,400.000
 500
4,500
3,800
800

400

3,800
Persentase tetap Nilai Total
40% 800 320
20% 800 160
20% 800 160
100% 800 800

100% 400 400

100% 400 400
100% 400 400
100% 400 400

normal
Cost From Preceding D - 100% 12.000 -
Materials - 100% 5.000 -
 Labor - 100% 4.000 -
Factory overhead - 100% 6.000 - -

abnormal
Cost From Preceding D - 100% 12.000 -
Materials - 100% 5.000 -
Labor - 100% 4.000 -
Factory overhead - 100% 6.000 - -
-
 NAMA PERUSAHAAN
Departement Pertama
Cost of Production Report
For August (AVERAGE)
X

Quantity Schedule Materials

Beginning inventory
Received from Refining Department
Added to process in Departement 2

Transferred to Department 3
Ending inventory . 40%
lost in the process 100%

Prior Cost Dept

Equivalent units transferred out 3,800
Equivalent units in ending inventory 800
Equivalent unit of spoiled 400
Total equivalent units 5,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 5,500
Materials 1,950
Labor 1,180
Factory overhead 1,770
Total cost in beginning inventory 10,400
Cost added during current period:
Cost From Preceding Departement 54,500
Materials 20,650
Labor 16,260
Factory overhead 24,390
Total cost added during current period 115,800
Total cost charged to department 126,200

Cost Accounted for as Follows Units

Transferred to finished good 3800
Transferred to Spoiled Goods Inventory at salvage value 400

Charge to Factory Overhead for spoilage

Cost of completed spoiled units 400
Less salvage value of spoiled units 400
 Work in Process, ending inventory:
Cost From Preceding Departement 800
Materials 800
Labor 800
Factory overhead 800
Total cost accounted for

Finished Goods Inventory 102,600.000

Spoiled Goods Inventory 4,000.000
Factory Overhead Control 6,800.000
Work in Process, Department 1

nilai barang rusak 10,800.000

nilai salvage value 4,000.000
nilai kerugian 6,800.000

cash 4,000.000
Spoiled Goods Inventory
RUSAHAAN
ent Pertama
uction Report
(AVERAGE)

Labor Overhead Quantity LANGKAH 1

500 Beginning inventory
4,500 Received from Department 1
- Transferred to Departement 3
5,000 Ending inventory .
Added to process in Departement 2
3,800 Spoiled in process
20% 20% 800
100% 100% 400
5,000
LANGKAH 2
Materials Labor Overhead Equivalent units transferred out
3,800 3,800 3,800 Equivalent units in ending inventory
320 160 160 M
400 400 400 L
4,520 4,360 4,360 FOH
Prior Cost Dept
Equivalent unit of spoiled
Total Equivalent Unit Unit Cost M
L
FOH

5,000 12.000
4,520 5.000
4,360 4.000
4,360 6.000

27.000

% Complete Unit Cost Total Cost

100% 27.000 102,600.000
10.000 4,000.000

100% 27.000 10,800.000

10.000 4,000.000 6,800.000
 100% 12.000 9,600.000
40% 5.000 1,600.000
20% 4.000 640.000
20% 6.000 960.000 12,800.000
126,200.000

113,400.000

4,000.000
 500
4,500
3,800
800

400

3,800
Persentase tetap Nilai Total
40% 800 320
20% 800 160
20% 800 160
100% 800 800

100% 400 400

100% 400 400
100% 400 400
 NAMA PERUSAHAAN
Departement Pertama
Cost of Production Report
For August (AVERAGE)
X

Quantity Schedule Materials

Beginning inventory
Received from Refining Department
Added to process in Departement 2

Transferred to Department 3
Ending inventory . 40%
lost in the process 100%
normal
abnormal

Prior Cost Dept

Equivalent units transferred out 3,800
Equivalent units in ending inventory 800
Equivalent unit of spoiled 400
Total equivalent units 5,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 5,500
Materials 1,950
Labor 1,180
Factory overhead 1,770
Total cost in beginning inventory 10,400
Cost added during current period:
Cost From Preceding Departement 54,500
Materials 20,650
Labor 16,260
Factory overhead 24,390
Total cost added during current period 115,800
Total cost charged to department 126,200

Cost Accounted for as Follows Units

Transferred to finished good 3,800
Charge to Factory Overhead for spoilage
Cost From Preceding Departement 400
Materials 400
 Labor 400
Factory overhead 400

Work in Process, ending inventory:

Cost From Preceding Departement 800
Materials 800
Labor 800
Factory overhead 800
Total cost accounted for

Finished Goods Inventory 102,600.000

Factory Overhead Control 10,800.000
Work in Process, Department 1
 RUSAHAAN
ment Pertama
duction Report
(AVERAGE)

Labor Overhead Quantity LANGKAH 1

500 Beginning inventory
4,500 Received from Department 1
- Transferred to Departement 3
5,000 Ending inventory .
Added to process in Departement 2
3,800 Spoiled in process
20% 20% 800 normal
100% 100% 400

5,000
LANGKAH 2
Materials Labor Overhead Equivalent units transferred out
3,800 3,800 3,800 Equivalent units in ending inventory
320 160 160 M
400 400 400 L
4,520 4,360 4,360 FOH
Prior Cost Dept
Equivalent unit of spoiled
Total Equivalent Unit Unit Cost M
L
FOH
Prior Cost Dept

5,000 12.000
4,520 5.000
4,360 4.000
4,360 6.000

27.000

% Complete Unit Cost Total Cost

100% 27.000 102,600.000

100% 12.000 4,800.000

100% 5.000 2,000.000
 100% 4.000 1,600.000
100% 6.000 2,400.000 10,800.000

100% 12.000 9,600.000

40% 5.000 1,600.000
20% 4.000 640.000
20% 6.000 960.000 12,800.000
126,200.000

113,400.000
 500
4,500
3,800
800

400

3,800
Persentase tetap Nilai Total
40% 800 320
20% 800 160
20% 800 160
100% 800 800

100% 400 400

100% 400 400
100% 400 400
100% 400 400

normal
Cost From Preceding D - 100% 12.000 -
Materials - 100% 5.000 -
 Labor - 100% 4.000 -
Factory overhead - 100% 6.000 - -

abnormal
Cost From Preceding D - 100% 12.000 -
Materials - 100% 5.000 -
Labor - 100% 4.000 -
Factory overhead - 100% 6.000 - -
-
 NAMA PERUSAHAAN
Departement Pertama
Cost of Production Report
For August (AVERAGE)
X

Quantity Schedule Materials

Beginning inventory
Received from Refining Department
Added to process in Departement 2

Transferred to Department 3
Ending inventory . 40%
lost in the process 100%

Prior Cost Dept

Equivalent units transferred out 3,800
Equivalent units in ending inventory 800
Equivalent unit of spoiled 400
Total equivalent units 5,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 5,500
Materials 1,950
Labor 1,180
Factory overhead 1,770
Total cost in beginning inventory 10,400
Cost added during current period:
Cost From Preceding Departement 54,500
Materials 20,650
Labor 16,260
Factory overhead 24,390
Total cost added during current period 115,800
Total cost charged to department 126,200

Cost Accounted for as Follows Units

Transferred to finished good 3800
Transferred to Spoiled Goods Inventory at salvage value 400

Charge to Factory Overhead for spoilage

Cost of completed spoiled units 400
Less salvage value of spoiled units 400
 Work in Process, ending inventory:
Cost From Preceding Departement 800
Materials 800
Labor 800
Factory overhead 800
Total cost accounted for

Finished Goods Inventory 102,600.000

Spoiled Goods Inventory 4,000.000
Factory Overhead Control 6,800.000
Work in Process, Department 1

nilai barang rusak 10,800.000

nilai salvage value 4,000.000
nilai kerugian 6,800.000

cash 4,000.000
Spoiled Goods Inventory
RUSAHAAN
ent Pertama
uction Report
(AVERAGE)

Labor Overhead Quantity LANGKAH 1

500 Beginning inventory
4,500 Received from Department 1
- Transferred to Departement 3
5,000 Ending inventory .
Added to process in Departement 2
3,800 Spoiled in process
20% 20% 800
100% 100% 400
5,000
LANGKAH 2
Materials Labor Overhead Equivalent units transferred out
3,800 3,800 3,800 Equivalent units in ending inventory
320 160 160 M
400 400 400 L
4,520 4,360 4,360 FOH
Prior Cost Dept
Equivalent unit of spoiled
Total Equivalent Unit Unit Cost M
L
FOH

5,000 12.000
4,520 5.000
4,360 4.000
4,360 6.000

27.000

% Complete Unit Cost Total Cost

100% 27.000 102,600.000
10.000 4,000.000

100% 27.000 10,800.000

10.000 4,000.000 6,800.000
 100% 12.000 9,600.000
40% 5.000 1,600.000
20% 4.000 640.000
20% 6.000 960.000 12,800.000
126,200.000

113,400.000

4,000.000
 500
4,500
3,800
800

400

3,800
Persentase tetap Nilai Total
40% 800 320
20% 800 160
20% 800 160
100% 800 800

100% 400 400

100% 400 400
100% 400 400
 NAMA PERUSAHAAN
Departement Pertama
Cost of Production Report
For August (FIFO)

Quantity Schedule Materials

Beginning inventory persentase kayak soal
Started in process this period

Transferred to Department 2
Ending inventory . 70%
Spoiled in process 100%
normal
abnormal

Materials
To complete beginning inventory 33
Started and completed this period 675
Ending inventory 368
Spoiled units 75
Total equivalent units 1,150

Cost Charged to Department Total Cost

Beginning inventory:
Materials 5,435,000
Labor 4,400,250
Factory overhead 3,546,000
Total cost in beginning inventory 13,381,250
Cost added during current period:
Materials 17,250,000
Labor 15,925,000
Factory overhead 11,880,000
Total cost added during current period 45,055,000
Total cost charged to department 58,436,250

Cost Accounted for as Follows Units

Transferred to Department 2:
Beginning inventory
Cost to complete:
Materials 325
Labor 325
Factory overhead 325
Started and completed this period 675
Total cost transferred to Department 2

Charge to Factory Overhead for spoilage

Materials 75
Labor 75
Factory overhead 75

Work in Process, ending inventory:

Materials 525
Labor 525
Factory overhead 525
Total cost accounted for

Work in Process, Department 2 40,807,500.000

FOH Control 2,718,750.00
Work in Process, Department 1
ERUSAHAAN
ment Pertama
duction Report
gust (FIFO)

Labor Overhead Quantity LANGKAH 1

persentase kayak soal 325 Beginning inventory
1,275 Started in process this period
1,600 Transferred to Department 2
Ending inventory .
1000 Spoiled in process
80% 90% 525 normal
100% 100% 75
50
25
1,600

Labor Overhead LANGKAH 2

130 98 Transfer Out
675 675 Beginning Invernory
420 473 Started and completed
75 75 LANGKAH 3
1,300 1,320
To complete beginning inventory
M
Total Equivalent Unit Unit Cost L
FOH
LANGKAH 4
Ending inventory
M
L
FOH
1,150 15,000.00
1,300 12,250.00 Equivalent unit of spoiled
1,320 9,000.00 M
L
36,250.00 FOH

% Complete Unit Cost Total Cost

13,381,250

10% 15,000.000 487,500.000

40% 12,250.000 1,592,500.000
30% 9,000.000 877,500.000 16,338,750.000
 100% 36,250.000 24,468,750.000
40,807,500.000

100% 15,000.000 1,125,000.00

100% 12,250.000 918,750.00
100% 9,000.000 675,000.00 2,718,750.000

70% 15,000.000 5,512,500.000

80% 12,250.000 5,145,000.000
90% 9,000.000 4,252,500.000 14,910,000.000
58,436,250.000

43,526,250.000
 325
1275
1000
525
75 7.5%
5%

1000
325
675

Persentase sisa Nilai Total

10% 325 32.5
40% 325 130
30% 325 97.5

Persentase tetap Nilai Total

70% 525 367.5
80% 525 420
90% 525 472.5

100% 75 75
100% 75 75
100% 75 75
normal
Materials 50 100% 15,000.00
Labor 50 100% 12,250.00
Factory overhead 50 100% 9,000.00

abnormal
Materials 25 100% 15,000.00
Labor 25 100% 12,250.00
Factory overhead 25 100% 9,000.00
750,000
612,500
450,000 1,812,500

375,000
306,250
225,000 906,250
2,718,750
 NAMA PERUSAHAAN
Departement Kedua
Cost of Production Report
For August (FIFO)

Quantity Schedule Materials

Beginning inventory persentase kayak s
Received from Departement satu
Added to process in Departement 2

Transferred to Department 3 / finished good

Ending inventory . 100%
Spoiled / lost in process 0%
normal
abnormal

Prior Depart Cost

To complete beginning inventory -
Started and completed this period 10,000
Ending inventory 2,000
Spoiled units -
Total equivalent units 12,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 3,500
Materials 240
Labor 160
Factory overhead 900
Total cost in beginning inventory 4,800

Cost added during current period:

Cost From Preceding Departement 21,120
Materials 1,440
Labor 1,740
Factory overhead 10,440
Total cost added during current period 34,740
Total cost charged to department 39,540

Cost Accounted for as Follows Units

 Transferred to Department 3 / finished goods:
Beginning inventory
Cost to complete:
Materials 2,000
Labor 2,000
Factory overhead 2,000
Started and completed this period 10,000
Total cost transferred to department 3/finished goods

Charge to Factory Overhead for spoilage

Cost From Preceding Departement -
Materials 2,000
Labor 2,000
Factory overhead 2,000

Work in Process, ending inventory:

Cost From Preceding Departement 2,000
Materials 2,000
Labor 2,000
Factory overhead 2,000
Total cost accounted for

Work in Process— I Department 27,216

Work in Process— II Department 1,440
Materials

Work in Process— I Department 10,000

Work in Process— II Department 1,740
Payroll

Work in Process— I Department 15,808

Work in Process— II Department 10,440
Applied Factory Overhead

Work in Process— II Department 49,927

Work in Process— I Department

Finished Goods inventory 35,150

Work in Process— II Department

Work in Process, Department 2 35,150.000

FOH Control -
Work in Process, Department 1
USAHAAN

ction Report

Labor Overhead Quantity

persentase kayak soal 2000
14000
0
16000

12000
30% 30% 2000
0% 0% 2,000

16,000

Materials Labor Overhead

- 1,000 1,000
10,000 10,000 10,000
2,000 600 600
- - -
12,000 11,600 11,600

Total Equivalent Unit Unit Cost

12,000 1.760
12,000 0.120
11,600 0.150
11,600 0.900

2.930

% Complete Unit Cost

 4,800.000

0% 0.120 -
50% 0.150 150.000
50% 0.900 900.000
100% 2.930

100% 1.760 -
0% 0.120 -
0% 0.150 -
0% 0.900 -

100% 1.760 3,520.000

100% 0.120 240.000
30% 0.150 90.000
30% 0.900 540.000

28,656

11,740

26,248

49,927

35,150

-
 LANGKAH 1
Beginning inventory 2000
Received from Departement satu 14000
Added to process in Departement 2
Transferred to Department 3 / finished good 12000
Ending inventory . 2000
Spoiled in process 2,000
normal

LANGKAH 2
Transfer Out 12000
Beginning Invernory 2000
Started and completed 10000

LANGKAH 3
To complete beginning inventory Persentase sisa Nilai Total
Cost From Preceding Departement 0% 2000 0
M 0% 2000 0
L 50% 2000 1000
FOH 50% 2000 1000

LANGKAH 4
Ending inventory Persentase tetap Nilai Total
Cost From Preceding Departement 100% 2000 2000
M 100% 2000 2000
L 30% 2000 600
FOH 30% 2000 600

Equivalent unit of spoiled

Cost From Preceding Departement 0% 2,000 -
M 0% 2,000 0
L 0% 2,000 0
FOH 0% 2,000 0

Total Cost
 5,850.000
29,300.000
35,150.000

normal
Cost From Preced
Materials
Labor
- Factory overhe

abnormal
Cost From Preced
Materials
Labor
4,390.000 Factory overhe
39,540.000
- 0% 1.760 -
- 0% 0.12 -
- 0% 0.15 -
- 0% 0.90 - -

- 0% - -
- 0% 0.12 -
- 0% 0.15 -
- 0% 0.90 - -
-
 NAMA PERUSAHAAN
Departement Kedua
Cost of Production Report
For August (FIFO)

Quantity Schedule Materials

Beginning inventory persentase kayak s
Received from Departement satu
Added to process in Departement 2

Transferred to Department 2 / finished good

Ending inventory . 100%
Spoiled in process 100%

Prior Depart Cost

To complete beginning inventory -
Started and completed this period 6,900
Ending inventory 2,000
Spoiled units 100
Total equivalent units 9,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 6,100
Materials 3,500
Labor 520
Factory overhead 780
Total cost in beginning inventory 10,900

Cost added during current period:

Cost From Preceding Departement 18,000
Materials 10,800
Labor 4,000
Factory overhead 6,000
Total cost added during current period 38,800
Total cost charged to department 49,700

Cost Accounted for as Follows Units

Transferred to Department 2 / finished good:
Beginning inventory
Cost to complete:
Materials 3,000
Labor 3,000
Factory overhead 3,000
Started and completed this period 6,900
Total cost transferred to department 3/finished good
Transferred to Spoiled Goods Inventory at salvage value 100

Charge to Factory Overhead for spoilage

Cost of completed spoiled units 100
Less salvage value of spoiled units 100

Work in Process, ending inventory:

Cost From Preceding Departement 2,000
Materials 2,000
Labor 2,000
Factory overhead 2,000
Total cost accounted for

Work in Process— I Department 27,216

Work in Process— II Department 10,800
Materials

Work in Process— I Department 10,000

Work in Process— II Department 4,000
Payroll

Work in Process— I Department 15,808

Work in Process— II Department 6,000
Applied Factory Overhead

Work in Process— II Department 49,927

Work in Process— I Department

Finished Goods inventory 41,680

Work in Process— II Department

Finished Goods Inventory 41,680.000

Spoiled Goods Inventory 100.000
Factory Overhead Control 320.000
Work in Process, Department 1
USAHAAN

ction Report

Labor Overhead Quantity LANGKAH 1

persentase kayak soal 3,000 Beginning inventory
9,000 Received from Departement satu
- Added to process in Departement 2
12,000 Transferred to Departement 3 / finished good
Ending inventory .
9900 Spoiled in process
60% 60% 2000
100% 100% 100
12,000

Materials Labor Overhead LANGKAH 2

- 1,800 1,800 Transfer Out
6,900 6,900 6,900 Beginning Invernory
2,000 1,200 1,200 Started and completed
100 100 100
9,000 10,000 10,000

LANGKAH 3
Total Equivalent Unit Unit Cost To complete beginning inventory
Cost From Preceding Departement
M
L
FOH

LANGKAH 4
Ending inventory
Cost From Preceding Departement
9,000 2.00 M
9,000 1.20 L
10,000 0.40 FOH
10,000 0.60
Equivalent unit of spoiled
4.20 Cost From Preceding Departement
M
L
FOH

% Complete Unit Cost Total Cost

10,900.000
 0% 1.200 -
60% 0.400 720.000
60% 0.600 1,080.000 12,700.000
100% 4.200 28,980.000
41,680.000
1.000 100.000

100% 4.200 420.000

1.000 100.000 320.000

100% 2.000 4,000.000

100% 1.200 2,400.000
60% 0.400 480.000
60% 0.600 720.000 7,600.000
49,700.000

38,016

14,000

21,808

49,927

41,680

42,100.000
 3000
9000

9900
2000
100

9900
3000
6900

Persentase sisa Nilai Total

0% 3000 0
0% 3000 0
60% 3000 1800
60% 3000 1800

Persentase tetap Nilai Total

100% 2000 2000
100% 2000 2000
60% 2000 1200
60% 2000 1200

100% 100 100

100% 100 100
100% 100 100
100% 100 100
 NAMA PERUSAHAAN
Departement Kedua
Cost of Production Report
For August (FIFO)

Quantity Schedule Materials

Beginning inventory persentase kayak s
Received from Departement 1
Added to process in Departement 3

Transferred to finished good

Ending inventory . 100%
Spoiled / lost in process 0%
normal
abnormal

Prior Depart Cost

To complete beginning inventory -
Started and completed this period 10,000
Ending inventory 2,000
Spoiled units -
Total equivalent units 12,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 3,500
Materials 240
Labor 160
Factory overhead 900
Total cost in beginning inventory 4,800

Cost added during current period:

Cost From Preceding Departement 21,120
Materials 1,440
Labor 1,740
Factory overhead 10,440
Total cost added during current period 34,740
Total cost charged to department 39,540

Cost Accounted for as Follows Units

 Transferred to finished goods:
Beginning inventory
Cost to complete:
Materials 2,000
Labor 2,000
Factory overhead 2,000
Started and completed this period 10,000
Total cost transferred to finished goods

Charge to Factory Overhead for spoilage

Cost From Preceding Departement -
Materials 2,000
Labor 2,000
Factory overhead 2,000

Work in Process, ending inventory:

Cost From Preceding Departement 2,000
Materials 2,000
Labor 2,000
Factory overhead 2,000
Total cost accounted for

Work in Process— I Department 27,216

Work in Process— II Department 1,440
Materials

Work in Process— I Department 10,000

Work in Process— II Department 1,740
Payroll

Work in Process— I Department 15,808

Work in Process— II Department 10,440
Applied Factory Overhead

Work in Process— II Department 49,927

Work in Process— I Department

Finished Goods inventory 35,150

Work in Process— II Department

Work in Process, Department 2 35,150.000

FOH Control -
Work in Process, Department 1
USAHAAN

ction Report

Labor Overhead Quantity

persentase kayak soal 2000
14000
0
16000

12000
30% 30% 2000
0% 0% 2,000

16,000

Materials Labor Overhead

- 1,000 1,000
10,000 10,000 10,000
2,000 600 600
- - -
12,000 11,600 11,600

Total Equivalent Unit Unit Cost

12,000 1.760
12,000 0.120
11,600 0.150
11,600 0.900

2.930

% Complete Unit Cost

 4,800.000

0% 0.120 -
50% 0.150 150.000
50% 0.900 900.000
100% 2.930

100% 1.760 -
0% 0.120 -
0% 0.150 -
0% 0.900 -

100% 1.760 3,520.000

100% 0.120 240.000
30% 0.150 90.000
30% 0.900 540.000

28,656

11,740

26,248

49,927

35,150

-
 LANGKAH 1
Beginning inventory 2000
Received from Departement 1 14000
Added to process in Departement 2
Transferred to finished good 12000
Ending inventory . 2000
Spoiled in process 2,000
normal

LANGKAH 2
Transfer Out 12000
Beginning Invernory 2000
Started and completed 10000

LANGKAH 3
To complete beginning inventory Persentase sisa Nilai Total
Cost From Preceding Departement 0% 2000 0
M 0% 2000 0
L 50% 2000 1000
FOH 50% 2000 1000

LANGKAH 4
Ending inventory Persentase tetap Nilai Total
Cost From Preceding Departement 100% 2000 2000
M 100% 2000 2000
L 30% 2000 600
FOH 30% 2000 600

Equivalent unit of spoiled

Cost From Preceding Departement 0% 2,000 -
M 0% 2,000 0
L 0% 2,000 0
FOH 0% 2,000 0

Total Cost
 5,850.000
29,300.000
35,150.000

normal
Cost From Preced
Materials
Labor
- Factory overhe

abnormal
Cost From Preced
Materials
Labor
4,390.000 Factory overhe
39,540.000
- 0% 1.760 -
- 0% 0.12 -
- 0% 0.15 -
- 0% 0.90 - -

- 0% - -
- 0% 0.12 -
- 0% 0.15 -
- 0% 0.90 - -
-
 NAMA PERUSAHAAN
Departement Kedua
Cost of Production Report
For August (FIFO)

Quantity Schedule Materials

Beginning inventory persentase kayak s
Received from Departement satu
Added to process in Departement 3

Transferred to finished good

Ending inventory . 100%
Spoiled in process 100%

Prior Depart Cost

To complete beginning inventory -
Started and completed this period 6,900
Ending inventory 2,000
Spoiled units 100
Total equivalent units 9,000

Cost Charged to Department Total Cost

Beginning inventory:
Cost From Preceding Departement 6,100
Materials 3,500
Labor 520
Factory overhead 780
Total cost in beginning inventory 10,900

Cost added during current period:

Cost From Preceding Departement 18,000
Materials 10,800
Labor 4,000
Factory overhead 6,000
Total cost added during current period 38,800
Total cost charged to department 49,700

Cost Accounted for as Follows Units

Transferred to finished good:
Beginning inventory
Cost to complete:
Materials 3,000
Labor 3,000
Factory overhead 3,000
Started and completed this period 6,900
Total cost transferred to finished good
Transferred to Spoiled Goods Inventory at salvage value 100

Charge to Factory Overhead for spoilage

Cost of completed spoiled units 100
Less salvage value of spoiled units 100

Work in Process, ending inventory:

Cost From Preceding Departement 2,000
Materials 2,000
Labor 2,000
Factory overhead 2,000
Total cost accounted for

Work in Process— I Department 27,216

Work in Process— II Department 10,800
Materials

Work in Process— I Department 10,000

Work in Process— II Department 4,000
Payroll

Work in Process— I Department 15,808

Work in Process— II Department 6,000
Applied Factory Overhead

Work in Process— II Department 49,927

Work in Process— I Department

Finished Goods inventory 41,680

Work in Process— II Department

Finished Goods Inventory 41,680.000

Spoiled Goods Inventory 100.000
Factory Overhead Control 320.000
Work in Process, Department 1
USAHAAN

ction Report

Labor Overhead Quantity LANGKAH 1

persentase kayak soal 3,000 Beginning inventory
9,000 Received from Departement 1
- Added to process in Departement 3
12,000 Transferred to finished good
Ending inventory .
9900 Spoiled in process
60% 60% 2000
100% 100% 100
12,000

Materials Labor Overhead LANGKAH 2

- 1,800 1,800 Transfer Out
6,900 6,900 6,900 Beginning Invernory
2,000 1,200 1,200 Started and completed
100 100 100
9,000 10,000 10,000

LANGKAH 3
Total Equivalent Unit Unit Cost To complete beginning inventory
Cost From Preceding Departement
M
L
FOH

LANGKAH 4
Ending inventory
Cost From Preceding Departement
9,000 2.00 M
9,000 1.20 L
10,000 0.40 FOH
10,000 0.60
Equivalent unit of spoiled
4.20 Cost From Preceding Departement
M
L
FOH

% Complete Unit Cost Total Cost

10,900.000
 0% 1.200 -
60% 0.400 720.000
60% 0.600 1,080.000 12,700.000
100% 4.200 28,980.000
41,680.000
1.000 100.000

100% 4.200 420.000

1.000 100.000 320.000

100% 2.000 4,000.000

100% 1.200 2,400.000
60% 0.400 480.000
60% 0.600 720.000 7,600.000
49,700.000

38,016

14,000

21,808

49,927

41,680

42,100.000
 3000
9000

9900
2000
100

9900
3000
6900

Persentase sisa Nilai Total

0% 3000 0
0% 3000 0
60% 3000 1800
60% 3000 1800

Persentase tetap Nilai Total

100% 2000 2000
100% 2000 2000
60% 2000 1200
60% 2000 1200

100% 100 100

100% 100 100
100% 100 100
100% 100 100