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    Assignment 7 - Fiyan Wahyu Setyandi - 2002413001 - Manufaktur Lanjutan 2A

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    lucu dan keren
    The document provides information on Nama Fiyan wahyu setyandi who is a student in the Manufacturing Engineering 2A class. It includes a table listing various costs that are categorized as either period costs, product costs, direct materials, or direct labor. The costs listed are related to manufacturing tires, wheels, spokes, handlebars, and other products.

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    Assignment 7 - Fiyan Wahyu Setyandi - 2002413001 - Manufaktur Lanjutan 2A

    Uploaded by

    lucu dan keren
    47 views11 pages
    The document provides information on Nama Fiyan wahyu setyandi who is a student in the Manufacturing Engineering 2A class. It includes a table listing various costs that are categorized as either period costs, product costs, direct materials, or direct labor. The costs listed are related to manufacturing tires, wheels, spokes, handlebars, and other products.

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    Assignment%207_fiyan%20wahyu%20setyandi_2002413001_Manufaktur%20Lanjutan%202A

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    The document provides information on Nama Fiyan wahyu setyandi who is a student in the Manufacturing Engineering 2A class. It includes a table listing various costs that are categorized as either period costs, product costs, direct materials, or direct labor. The costs listed are related to manufacturing tires, wheels, spokes, handlebars, and other products.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    47 views11 pages

    Assignment 7 - Fiyan Wahyu Setyandi - 2002413001 - Manufaktur Lanjutan 2A

    Uploaded by

    lucu dan keren
    The document provides information on Nama Fiyan wahyu setyandi who is a student in the Manufacturing Engineering 2A class. It includes a table listing various costs that are categorized as either period costs, product costs, direct materials, or direct labor. The costs listed are related to manufacturing tires, wheels, spokes, handlebars, and other products.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 11

    Nama Fiyan wahyu setyandi

    Kelas Manufaktur Lanjutan 2 a

    Jawaban :

    Period cost Product cost DM DL


    Advertising Tires Tires
    Office utilities Factory Building
    expense Depreciation
    Wheel Lubricant Wheel Lubricant
    Spokes
    Salary of employees who
    Handlebars put tires on wheels
    Salary of factory
    manager Spokes
    Salary of employees
    who put tires on
    wheels
    Salary of factory
    maintanance
    employees Handlebars
    Keystone Manufacturing Company
    Cost of Goods Manufactured Schedule
    For the month of March 31,20xx
    Work in process inventory, March 1
    Direct Material
    Raw material inventory, March 1
    Material purchases in March
    Less: Raw material inventory, March 31
    Direct Material Used
    Direct Labor
    Manufacturing overhead
    Total manufactoring costs
    Total cost in work in process
    Less: work in process, March 31
    COGM

    a) Prime cost per unit = DM + DL = $6 + $3 = $9 per unit

    b) Variable conversion cost per unit = DL + VO = $3 + $1 = $4 per unit


    c) Variable manufacturing cost per unit = DM + DL + VO= $6 +$3 + $1 = $10 per unit
    d) Total manufacturing cost = Variable manufacturing cost + Fixed cost = ($10 * 500) + $1000 = $6
    a) conversion cost per unit = DL + FO = $10 + $21 = $31
    b) prime cost per unit = DM + DL = $32 + $10= $42
    c) Variable cost per unit = DM + DL + VO = $32 +10 + ($15 + $3) = $60
    d)
    Manufacturing cost
    Direct material $32 12000
    Direct Labor $10 12000
    Variable overhead $15 12000
    Fixed Overhead $6 12000
    Total Manufacturing cost
    Marketing cost
    Variable marketing $3 8000
    Fixed marketing $4 8000
    Total marketing cost

    Total cost
    Superior Company
    Cost of Goods Manufactured Schedule
    For the month of Dec 31,2010
    Work in process inventory, Jan 1
    Direct Material
    Raw material inventory, Jan 1
    Raw material purchases
    Total raw material for use
    Less: Raw material inventory, Dec 31
    Direct Material Used
    Direct Labor
    Manufacturing overhead
    Indirect material
    Factory manager salary
    Factory Insurance
    Property taxes, factory building
    Indirect labor
    Factory machinery rent
    Factory utilities
    Depreciation, factory building
    Total manufacturing overhead
    Total manufactoring costs
    Total cost work in process
    Less: work in process, Dec 31
    COGM

    Superior Company
    COGS of the Income Statement
    For the month of Dec 31,2010
    Cost of good sold
    Finish goods, Jan 1
    COGM
    Cost of good available for sale
    Finish good, Dec 31
    COGS

    Superior Company
    Balance sheet
    For the month of Dec 31,2010
    Current asset
    Cash $ 17,000
    Account Receivable (net) $ 120,000
    Prepaid Expense $ 13,000
    Short term Investments $ 26,000
    Total Current assets $ 176,000
    MO

    Factory Building Depreciation

    Salary of factory manager

    Salary of factory maintanance


    employees
    g Company
    red Schedule
    ch 31,20xx
    $ 2,500

    $ 12,000
    $ 90,000
    $ 10,000
    $ 112,000
    $ 75,000
    $ 220,000
    $ 407,000
    $ 409,500
    $ 4,000
    $ 405,500

    1 = $10 per unit


    ost = ($10 * 500) + $1000 = $6000
    $384,000
    $120,000
    $180,000
    $72,000
    $756,000

    $24,000
    $32,000
    $56,000

    $812,000
    any
    red Schedule
    31,2010
    $ 80,000

    $ 12,000
    $ 205,000
    $ 217,000
    $ 20,000
    $ 197,000
    $ 350,000

    $ 15,000
    $ 35,000
    $ 14,000
    $ 6,000
    $ 90,000
    $ 40,000
    $ 65,000
    $ 24,000
    $ 289,000
    $ 836,000
    $ 916,000
    $ 50,000
    $ 866,000

    Superior Company
    Income Statement
    For the month of Dec 31,2010
    Sales (net)
    $ 110,000 COGS
    $ 866,000 Gross profit
    $ 976,000 Op. Expense
    $ 120,000 Delivery expenses
    $ 856,000 Sales comission
    Administrative expense
    Total Op. exp

    Net Income
    mpany
    ement
    Dec 31,2010
    $ 1,500,000
    $ 856,000
    $ 644,000

    $ 100,000
    $ 150,000
    $ 300,000
    $ 550,000

    $ 94,000

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