1A

2D
3C

4B

5C
6B
7B
8C
9C
10 C

Job Order Costing Process Costing Backflush Costing

Menetapkan keputusan dalam mengendalikan dan memperbaiki suatu operasi
Biaya Pemeliharaan
Jam Mesin
Tertinggi
Rp
385,000,000
3,400
Terendah
Rp
135,000,000
1,100
Rp
250,000,000 Rp
2,300
Tarif Variabel
Rp
108,696
Tertinggi
Terendah
Total Biaya
Rp
385,000,000 Rp 135,000,000
Biaya Variabel
Rp
369,565,217 Rp 119,565,217
Biaya Tetap
Rp
15,434,783 Rp
15,434,783
Unit Ekuivalen
$
83
Tenaga Kerja Langsung + Overhead variabel + Overhead t
$
122
Bahan baku langsung + tenaga kerja langsung
Kekuasaan mengarahkan orang lain guna melakukan atau tidak melakukan suat
Periode akuntansi

mperbaiki suatu operasi

ad variabel + Overhead tetap

erja langsung
tau tidak melakukan suatu aktivitas

Bulan
Januari
Pebruari
Maret
April
Mei
Juni
Juli
Agustus
September
Oktober
Nopember
Desember
Item Biaya
Bahan Baku Langsung
Tenaga Kerja Langsung
Overhead Pabrik Variabel
Overhead Pabrik tetap
Pemasaran Variabel
Pemasaran tetap

Jam mesin
3,100
2,900
2,500
1,800
1,100
2,100
3,200
3,400
1800
1,600
1,400
2 400
Estimasi Biaya Per Unit
$
72
$
50
$
25
$
8
$
4
$
7

Biaya pemeliharaan
Rp
375,000,000
Rp
350,000,000
Rp
275,000,000
Rp
210,000,000
Rp
135,000,000
Rp
230,000,000
Rp
340,000,000
Rp
385,000,000
Rp
190,000,000
Rp
170,000,000
Rp
150,000,000
Rp
280,000,000

Work In Proses
DLH
DM Used (Percent)
Beginning Inventory
Direct Material
Direct Labor
Applied FOH
Total Beginning Inventory
Manufacturing Cost (Cost added during current period)
Direct Material
Direct Labor
Applied FOH
Total Manufacturing Cost
Total Cost of Production
Work In Process Ending
Cost of Goods Manufactured
Finished Goods, Beginning Inventory
Finished Goods, Available for Sale
Finished Goods , Ending Inventory
Spoilage Inventory
Cost of Goods Sold
Factory Overhead Control
Depreciation Expense Factory Equipment
Rent Expense Factory
Heat, Light and Power - Factory
Property Tax - Factory
Indirect Labor
Indirect Material
Miscellaneous Cost - Factory
Total Factory Overhead Control
Applied FOH
Underapplied FOH

Job 701
Kalender Meja

Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
SOLD

49,010,040
49,010,040
49,010,040

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

15,000,000
13,735,100
12,650,000
4,845,000
11,500,000
1,000,000
3,690,000
62,420,100
61,920,100
(500,000)

Job 702
Kalender Dinding`

Job 703
Buku Agenda

Job 704
Brosur

61
7.50%
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
SOLD

Rp

27,949,360
27,949,360
###
27,949,360

Job 705
Majalah

125
15.00%

140
18.25%

Rp
Rp
Rp
Rp

10,800,000
9,330,000
10,263,000
30,393,000

Rp
Rp
Rp
Rp

20,470,000
17,789,200
19,568,120
57,827,320

Rp
Rp
Rp
Rp

26,410,000
21,396,800
23,536,480
71,343,280

Rp
Rp
Rp
Rp
Rp

6,000,000
3,794,200
4,173,620
13,967,820
44,360,820
###
44,360,820
44,360,820
44,360,820
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
SOLD

12,000,000
7,775,000
8,552,500
28,327,500
86,154,820
86,154,820
86,154,820
86,154,820

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

14,600,000
8,708,000
9,578,800
32,886,800
104,230,080
104,230,080
-

Rp
Rp
Rp
Rp
Rp
Rp

DLH Cost
Applied FOH : DL
62,200
1.1 Beginning
Purchase
Balance
COGS
Sales
701 Rp
49,010,040
702 Rp
27,949,360
704 Rp
86,154,820

Rp
Rp
Rp

Materials
35,000,000
65,000,000
19,000,000

Job706
Formulir

Job 707
Buku Tulis

189
18.75%
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

15,000,000
11,755,800
12,931,380
39,687,180
39,687,180
39,687,180
39,687,180
39,687,180
-

Materials
Rp
Rp

Job 708
Kartu Nama

220
21.25%

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Total

170
19.25%

###
###
###
-

Rp
Rp
Rp
Rp

17,000,000
13,684,000
15,052,400
45,736,400
45,736,400
###
45,736,400
###
45,736,400
41,336,400
4,400,000
-

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

15,400,000
10,574,000
11,631,400
37,605,400
37,605,400
37,605,400
-

1,000,000 Indirect Materials

80,000,000 Used

100.00%
Rp
57,680,000
Rp
48,516,000
Rp
53,367,600
Rp 159,563,600
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

80,000,000
56,291,000
61,920,100
198,211,100
357,774,700
141,835,480
215,939,220
76,959,400
292,898,620
125,384,400
4,400,000
163,114,220

A1

A2

A3

Quantity Schedule
Beginning Inventory
Started during this period
Transferred to Canning Department
Ending Inventory
Shrinkage

KCN Manufacturing Corporatio

Mixing Department
Cost of Production Report
For October
Material A

100%

Cost Charged to Department

Beginning Inventory
Material A
Material B
Labor
Factory Overhead
Total cost in beginning inventory
Cost added during current period
Material A
Material B
Labor
Factory Overhead
Total cost added during current period
Total cost charged to department
Cost Accounted for as Follows
Tranferred to Canning Department
Work in Process,Ending Inventory
Material A
Material B
Labor
Factory Overhead
Total cost accounted for

Equivalent Unit Transferred to Canning Department

Equivalent Unit Ending Inventory
Total Unit Equivalent

Units
9,000
2,000
2,000
2,000
2,000

Materials A
9,000
2,000
11,000

KCN Manufacturing Corporatio

Canning Department
Cost of Production Report
For October
Quantity Schedule

Beginning Inventory
From Preceeding Department
Transferred to Finished Goods Inventory
Ending Inventory
Spoilage Inventory
Cost Charged to Department
Beginning Inventory
Cost from preceeding department
Material C
Labor
Factory Overhead
Total cost in beginning inventory
Cost added during current period
Cost from preceeding department
Material C
Labor
Factory Overhead
Total cost added during current period
Total cost charged to department
Cost Accounted for as Follows
Tranferred to Finished Goods Inventory
Transferred to Spoiled Goods Inventory at salvage value
Charge to Factory Overhead
Cost of Completed Spoiled Units
Less Salavage Value
Work in Process,Ending Inventory
Cost from preceeding department
Material C
Labor
Factory Overhead
Total cost accounted for

Equivalent Unit Transferred to Finished Goods Inventory

Equivalent Unit Ending Inventory
Equivalent Unit Spoiled
Total Unit Equivalent

Units
7,000
1,000
1,000
1,000
3,000
3,000
3,000
3,000

Preceeding
Department
7,000
3,000
1,000
11,000

CN Manufacturing Corporation
Mixing Department
Cost of Production Report
For October
Material B
Labor

100%

Overhead

50%

Quantity
3,000
10,000
13,000
9,000
2,000
2,000
13,000

50%

Total
Cost

Equivalent
Units

Units
Cost

Rp
Rp
Rp
Rp
Rp

81,970,000
68,900,000
49,000,000
43,000,000
242,870,000

Rp
Rp
Rp
Rp
Rp
Rp

240,000,000
208,300,000
150,000,000
130,000,000
728,300,000
971,170,000

11,000
11,000
10,000
10,000

100%

Equivalent
Unit
9,000

Unit
Cost
Rp 91,670

Total
Cost
Rp 825,030,000

100%
100%
50%
50%

2,000
2,000
1,000
1,000

Rp
Rp
Rp
Rp

Rp
58,540,000
Rp
50,400,000
Rp
19,900,000
Rp
17,300,000
Rp 971,170,000

Complete

Materials B
Labor
9,000
2,000
11,000

CN Manufacturing Corporation
Canning Department
Cost of Production Report
For October
Material C
Labor

29,270
25,200
19,900
17,300

Rp
Rp
Rp
Rp

29,270
25,200
19,900
17,300

Rp

91,670

Overhead
9,000
9,000
1,000
1,000
10,000
10,000

Overhead

Quantity

100%

2/3

2/3

Total
Cost
Rp
Rp
Rp
Rp
Rp

2,000
9,000
11,000
7,000
3,000
1,000
11,000

Equivalent
Units

185,870,000
70,000,000
64,215,000
62,698,000
382,783,000

Rp
825,030,000
Rp
150,000,000
Rp
111,415,000
Rp
117,757,000
Rp 1,204,202,000
Rp 1,586,985,000

11,000
11,000
10,000
10,000

100%

Equivalent
Unit
7,000

Unit
Cost
Rp 147,509
Rp 35,000

100%

1,000

Rp 147,509
Rp 35,000

100%
100%
2/3
2/3

3,000
3,000
2,000
2,000

Rp
Rp
Rp
Rp

Complete

Materials C
7,000
3,000
1,000
11,000

Units
Cost

Labor
7,000
2,000
1,000
10,000

91,900
20,000
17,563
18,046

Overhead
7,000
2,000
1,000
10,000

Rp
Rp
Rp
Rp

91,900
20,000
17,563
18,046

Rp

147,509

Rp 147,508,500
Rp (35,000,000)

Total
Cost
Rp 1,032,559,500
Rp
35,000,000

Rp

112,508,500

Rp
275,700,000
Rp
60,000,000
Rp
35,126,000
Rp
36,091,000
Rp 1,586,985,000

Final
Market Value
per Unit

Product
ALFA
BETA
DELTA

Rp
Rp
Rp

20,000
10,000
25,000

GAMMA Rp
5,000
Revenue Forgone
Separable Cost
Gain if offer is accepted
Penawaran Sebaiknya diterima

Units
Produced
10,000
12,000
16,000
Total
2,000
44,000,000
45,000,000
1,000,000

Final
Market Value
Rp 200,000,000
Rp 120,000,000
Rp 400,000,000
Rp

10,000,000

Separable
Processing
Cost

Apportionment of
Joint Production
Cost

Hypothetical
Market Value

Rp 45,000,000 Rp
Rp
Rp 50,000,000 Rp
Rp
Rp
2,000,000

155,000,000
120,000,000
350,000,000
625,000,000

Rp
Rp
Rp
Rp

111,600,000
86,400,000
252,000,000
450,000,000

Total
Cost
Rp 156,600,000
Rp
86,400,000
Rp 302,000,000
Rp 545,000,000

Gross Profit GAMMA

Sales
Manufacturing Cost After Separation
Marketing and Administration Expense
Profit Allowance
Manufacturing Cost Before Separation
Sales
Cost of Goods Sold
Befor Separation
After Separation
Gross Profit
Marketing and Administration Expense
Profit from Operation

2,000,000
750,000
1,000,000

6,250,000
2,000,000

May
Sales
Rp
Rp
Rp
Rp

180,000,000
115,000,000
300,000,000
595,000,000

10,000,000

3,750,000
6,250,000
10,000,000

8,250,000
1,750,000
750,000
1,000,000

May
Cost of Goods
Sold

May
Gross Profit

Rp 140,940,000 Rp
39,060,000
Rp
82,800,000 Rp
32,200,000
Rp 226,500,000 Rp
73,500,000
Rp 450,240,000 Rp 144,760,000