A.1 Raw Material $ 4,900.

00
Account Payable $ 4,900.00

Factory Labor $ 4,800.00

Cash $ 4,800.00

Manufacturing Overhead $ 1,300.00

Depreciation on equipment $ 400.00
Miscellaneous costs $ 900.00

A.2 Work In Process $ 4,900.00

Manufacturing Overhead $ 1,500.00
Raw Material $ 6,400.00

Work In Process $ 3,600.00

Manufacturing Overhead $ 1,200.00
Factory Labor $ 4,800.00

Work In Process $ 4,500.00

Manufacturing Overhead $ 4,500.00

A.3 Rodgers Stevens Linton Koss

Saldo Awal $ 1,320.00 $ 2,015.00 $ 2,205.00
Currend Period :
Direct Material $ 1,100.00 $ 500.00 $ 1,300.00 $ 2,000.00
Direct Labor $ 1,240.00 $ 360.00 $ 1,200.00 $ 800.00
Manufacturing Overhead $ 1,550.00 $ 450.00 $ 1,500.00 $ 1,000.00
Product Cost $ 3,890.00 $ 1,310.00 $ 4,000.00 $ 3,800.00
Total Cost $ 5,210.00 $ 3,325.00 $ 6,205.00 $ 3,800.00
Status FG FG FG WIP
$ 14,740.00

Transfer :

Finished Goods Inventory $ 14,740.00

Work In Process $ 14,740.00

Sold :

Cash $ 18,900.00
Sales Revenue $ 18,900.00
Cost of Good Sold $ 14,740.00
Finished Goods Inventory $ 14,740.00
B. Work In Process Inventory
WIP Awal $ 5,540.00 $ 14,740.00
DM $ 4,900.00
DL $ 3,600.00
MO $ 4,500.00

Balance $ 3,800.00

C. Cost of Unfinished Jobs Koss

DM $ 2,000.00
DL $ 800.00
MO $ 1,000.00 ( 1,25 x 800 )
Total Cost of Unfinished Jobs $ 3,800.00

D. CASE INC.
Cost of Goods Manufactured Schedule
June 30 , 2017

WIP AWAL $ 5,540.00

Direct Materials Used $ 4,900.00
Direct Labor $ 3,600.00
Manufacturing Overhead $ 4,500.00 (1,25 x 3.600 )
Total Manufacturing costs $ 13,000.00
Total Cost of Work In Process $ 18,540.00
WIP Akhir $ 3,800.00
COGM $ 14,740.00
A. Raw Material $ 4,000,000
Account Payable $ 4,000,000

Manufacturing Overhead $ 1,400,000

Cash $ 1,400,000

Factory Labor $ 7,600,000

Cash $ 7,600,000

Andreas Bayu Christianto Dona

Saldo Awal
$ 5,900,000 $ 4,040,000 $ 2,260,000
Currend Period :
Direct Material $ 500,000 $ 600,000 $ 2,300,000 $ 1,900,000
Direct Labor $ 400,000 $ 1,000,000 $ 1,300,000 $ 2,900,000
Manufacturing Overhead $ 280,000 $ 700,000 $ 910,000 $ 2,030,000
Product Cost $ 1,180,000 $ 2,300,000 $ 4,510,000 $ 6,830,000
Total Cost $ 7,080,000 $ 6,340,000 $ 6,770,000 $ 6,830,000
Status FG FG FG WIP
$ 20,190,000

Transfer :

Finished Goods Inventory $ 20,190,000

Work In Process $ 20,190,000

Sold :

Andreas Cash $ 12,000,000

Bayu Cash $ 12,000,000
Christianto Cash $ 12,000,000
Sales Revenue $ 36,000,000

Cost of Good Sales

Cost of Good Sales $ 20,190,000

Finished Good $ 20,190,000
B. Work In Process Inventory
WIP Awal $ 12,200,000 $ 20,190,000
DM $ 5,300,000
DL $ 5,600,000
MO $ 3,920,000

Balance $ 6,830,000

Cost of Unfinished Jobs Dona

DM $ 1,900,000
DL $ 5,600,000
MO $ 3,920,000 ( 0,7 x 5.600.000 )
Total Cost of Unfinished Jobs $ 11,420,000

PT. ZITRO
Cost of Goods Manufactured Schedule
Mei 30 , 2016

WIP AWAL $ 12,200,000

Direct Materials Used
Direct Labor
Manufacturing Overhead
Total Manufacturing costs
Total Cost of Work In Process
WIP Akhir
COGM
$ 5,300,000
$ 5,600,000
$ 3,920,000 ( 0,7 x 2.000.000 )
$ 14,820,000
$ 27,020,000
$ 6,830,000
$ 20,190,000

C. PT. ZITRO
Income Statement
For The Month Ended October 31 , 2017

Sales Revenue $ 36,000,000

Cost of Goods Sold $ 20,190,000
Gross Profit $ 15,810,000
1. Raw Material Inventory $ 9,000,000 Quantities
Account Payable $ 4,000,000 Unit to be accounted for
Cash $ 5,000,000 WIP Inv , April 1
2. Work In Process - Blending $ 5,900,000 (DM 100% , CC 60% ) $ 1,000,000
Work In Process - Baking $ 1,100,000 Started Into Production $ 4,000,000
Raw Material Inventory $ 7,000,000 $ 5,000,000

3. Work In Process - Blending $ 2,500,000 Unit accounted for

Work In Process - Baking $ 1,700,000 Transfer out $ 4,400,000 $ 4,400,000.0 $ 4,400,000.0
Factory Labor $ 4,200,000 WIP Inv , April 30 $ 600,000 $ 600,000.0 $ 300,000.0
( DM 100% , CC 50% ) $ 5,000,000 $ 5,000,000.0 $ 4,700,000.0
4. Work In Process - Blending $ 11,000
Work In Process - Baking $ 9,250 Cost :
Manufacturing Overhead $ 20,250 Unit Cost : Material Conversion Costs Total
Cost in April $ 7,500,000.0 $ 11,750,000.0 $ 19,250,000
5. Work In Process - Baking $ 17,600,000 Equivalent Units $ 5,000,000.0 $ 4,700,000.0
Work In Process - Blending $ 17,600,000 Unit Cost $ 1.5 $ 2.5 $ 4
Cost to be accounted for
Work In Process - Packaging $ 23,400,000 WIP Inv , April 1 $ 2,300,000
Work In Process - Baking $ 23,400,000 Started Into Production $ 16,950,000
Total Cost $ 19,250,000
6. Finished Good Inventory $ 25,000,000 Cost reconcilliation
Work In Process Packaging $ 25,000,000 Cost accounted for
Transfered out ( 4.400.000 x 4 ) $ 17,600,000
Work in Process
Material ( 600.000 x 1,5 ) $ 900,000
Conversion Costs ( 300.000 x 2,5 ) $ 750,000
$ 1,650,000
Total Costs $ 19,250,000
A. WIP AWAL $ 55,850.00 B. WIP AWAL

MANUFACTURING COST MANUFACTURING COST

DM $ 53,150.00 DM $ 83,000.00
DL $ 50,000.00 DL $ 140,000.00
MO $ 42,500.00 MO $ 119,000.00

TOTAL MANUFACTURING COST $ 145,650.00 TOTAL MANUFACTURING COST

TOTAL WIP $ 201,500.00 TOTAL WIP

LESS : WIP AKHIR $ 9,200.00 LESS : WIP AKHIR

COST OF GOODS MANUFACTURED $ 192,300.00 COST OF GOODS MANUFACTURED

POR $ 0.85
 $ 15,500.00 C. WIP AWAL $ 18,000.00

MANUFACTURING COST
DM $ 63,150.00
DL $ 81,000.00
MO $ 68,850.00

TURING COST $ 342,000.00 TOTAL MANUFACTURING COST $ 213,000.00

$ 357,500.00 TOTAL WIP $ 231,000.00

$ 11,800.00 LESS : WIP AKHIR $ 9,000.00

MANUFACTURED $ 345,700.00 COST OF GOODS MANUFACTURED $ 222,000.00

POR $ 0.85

63150 + H + 0,85H = 213000

1,85H = 149850
H = 81000
 JOB NO. 0871 QUANTITY : 3.000 UNIT
DATE DM DL MO
Beg. Bal. Jan 1 $ 10,000.00 $ 14,000.00 $ 10,500.00
8 $ 12,000.00
12 $ 6,000.00 $ 5,100.00
25 $ 4,000.00 $ 12,000.00 $ 10,200.00
27 $ 6,000.00 $ 10,000.00 $ 8,500.00
$ 32,000.00 $ 42,000.00 $ 34,300.00

COST OF COMPLETED JOB :

DM $ 32,000.00
DL $ 42,000.00
MO $ 34,300.00

TOTAL COST $ 108,300.00

UNIT COST $ 36.10

POR TAHUN LALU $ 0.75 75%

POR TAHUN SEKARANG $ 0.85 85%
WIP $ 22,000.00
RAW MATERIAL $ 22,000.00

WIP $ 28,000.00
FL $ 28,000.00

WIP $ 23,800.00
MO $ 23,800.00

F.G INVENTORY $ 108,300.00

$ 108,300.00