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Soal Process Costing 3

The document provides production cost information for Gentho Company's processing department for May 2020. It includes beginning and ending inventory quantities and costs, units started and transferred during the period, and material, labor and factory overhead costs charged. The summary provides: 1) A processing department cost of production report for May 2020 showing the calculation of equivalent units and unit production costs. 2) Journal entries to record the transfer of costs from the processing department to the finishing department and the allocation of overhead to ending work in process.

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Mita Putryana
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65 views3 pages

Soal Process Costing 3

The document provides production cost information for Gentho Company's processing department for May 2020. It includes beginning and ending inventory quantities and costs, units started and transferred during the period, and material, labor and factory overhead costs charged. The summary provides: 1) A processing department cost of production report for May 2020 showing the calculation of equivalent units and unit production costs. 2) Journal entries to record the transfer of costs from the processing department to the finishing department and the allocation of overhead to ending work in process.

Uploaded by

Mita Putryana
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Soal : Process Costing 3

GENTHO COMPANY menggunakan process costing dengan average cost untuk


menghitung biaya produksinya yang harus melewati 2 (dua) departemen produksi.
Produksi dimulai pada departemen pengolahan kemudian ditransfer ke departemen
fibishing sehingga selesai. Quality control dilakukan sejak di departemen pengolahan
dan biaya pengolahan produk cacat dibebankan ke factory overhead dan data-data
produksi pada Mei 2020 ini sebagai berikut :

Inventory Awal (60% materials, 35% labor, 25% FOH)............ =


1.000 unit Mulai diproduksi Mei 2020 ini.................................................
= 9.000
unit
Unit yg ditransfer ke finishing periode Mei 2020 ini................ = 8.000
unit Inventory Akhir (100% materials, 60% labor, 50% FOH).......... =
1.500 unit

Biaya-biaya yang dibebankan :


Beginning Added
Inventory This Period
Materials.......................... $. 1.200 $. 36.240
Labor............................... $. 770 $. 10.510
FOH.................................. $. 1.400 $. 21.725

Diminta :
a. Buatlah Laporan Biaya Produksi untuk Departement Pengolahan bulan Mei
2020 pada Gentho Company tersebut diatas...???
b. Buatlah jurnal yang mencatat transfer biaya dari departement pengolahan ke
departemen finishing tersebut diatas...???

1
Jawab :
GENTHO
COMPANY
Processing
Department Cost of
Production Report Mei
2020

material labor overhed Quantity


s
Beginning inventory 60% 35% 25% 1.000
Started in process this
9.000
period
10.000
Transferred to finishing 8.000
Department
Ending inventory 100% 60% 50% 1.500

9.500

Cost charged to Department Total cost Equivalnt Unit cost **


beginning inventory unit *
materials $. 1.200
labor $. 770
Factory overhead $. 1.400
Total cost in beginning inventory $. 3.370
Cost added during current period :
materials $. 36.240 9.500 $. 3.941
labor $. 10.510 8.900 1.267
Factory overhead $. 21.725 8.750 2.643
Total cost added during current $. 68.475
year
Total cost charger to department $. 71.845 $. 7.851
*total number of equivalent units required in the cost accounted for section
determined as follows
materials labor Overhead
Equivalent units transferred out 8.000 8.000 8.000
Equivalent units in ending inventory 1.500 900 750
Total equivalent units 9.500 8.900 8.750
**total cost (the cost in beginning inventory plus the cost added during the current
period) divided by total number of equivalent units required in the cost accounted
for section.
2
Cost accunted for as units %complete Unit cost Total cost
follows
Transferred to 8.000 100% $. 7.851 $ 62.808
finishing
department
Work in process-
ending
inventory :
material 1.500 100% $. 3.941 $ 5.912
labor 1.500 60% 1.267 1.140
Factory overhead 1.500 50% 2.643 1.982 9.034
Total cost account for $ 71.842

Jurnal :
Work in process $68.47
Material 5 $36.240
s Payroll $10.510
Factory overhead $21.725

Work in process $62.808


Work in process $62.808

Factory overhead control $9.03


Work in process 4 $9.034

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