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Hi-Tech Chemical Corporation

Refining Department
Cost Production Report
For March

Quantity Schedule
DM DL
Beginning Inventory
Started Process (This Period)

Transfered to Blending Dept.


Ending Inventory 100% 75%

Cost Charged to Department


Total cost Equivalent Unit
Cost in Beginning Inventory :
Direct Materials $ 728.00
Direct Labor $ 30.00
Factory Overhead $ 60.00
Total Cost in Beginning Inventory $ 818.00
Cost added During current Period :
Direct Materials $ 7,272.00 8000
Direct Labor $ 1,520.00 7750
Factory Overhead $ 2,940.00 7500
Total Cost added during current period $ 11,732.00
Total cost Charged to Department $ 12,550.00

Cost Accounted For As Follows


Unit Current % Unit Cost
Transferred to Blending 7000 100% $ 1.60
Ending Inventory :
Direct Materials 1000 100% $ 1.00
Direct Labor 1000 75% $ 0.20
Factory Overhead 1000 50% $ 0.40

2) Journal Entry
Cost of Production for each Dept. WIP - Refining Dept. $ 7,272.00
WIP - Blending Dept. $ 4,380.00
Materials
WIP - Refining Dept. $ 1,520.00
WIP - Blending Dept. $ 3,100.00
Payroll
WIP - Refining Dept. $ 2,940.00
WIP - Blending Dept. $ 5,600.00
Applied FOH
Transfered unit from Refining to Blending WIP - Blending Dept. $ 11,200.00
WIP - Refining Dept
Transfered Unit from Blending to FG Finished Goods $ 24,840.00
WiP - Blending Dept
Quantity Schedule
FOH Quantity
800 Beginning Inventory
7200 Unit Transfered fom Preceding Dept.
8000 Started Process (This Period)
7000
50% 1000 Transfered to Finished Good
8000 Ending Inventory

Unit Cost Cost Charged to Department

Cost in Beginning Inventory :


Cost From Preceding Dept
Direct Materials
Direct Labor
Factory Overhead
$ 1.00 Total Cost in Beginning Inventory
$ 0.20 Cost added During current Period :
$ 0.40 Cost From Preceding Dept
Direct Materials
$ 1.60 Direct Labor
Factory Overhead
Total Cost added during current period
Total Cost Total cost Charged to Department
$ 11,200.00
Cost Accounted For As Follows
$ 1,000.00
$ 150.00 Transferred to Finished Good
$ 200.00 Ending Inventory :
$ 12,550.00 Cost from Preceding Dept
Direct Materials
Direct Labor
Factory Overhead
Total Cost Accounted For

$ 11,652.00

$ 4,620.00
$ 8,540.00

$ 11,200.00

$ 24,840.00
Hi-Tech Chemical Corporation
Refining Department
Cost Production Report
For March

DM DL FOH Quantity
1400
7000
1800
10200
9200
80% 40% 40% 1000
10200

Total cost Equivalent Unit Unit Cost

$ 1,754.00
$ 620.00
$ 68.00
$ 160.00
$ 2,602.00

$ 11,200.00 10200 $ 1.27


$ 4,380.00 10000 $ 0.50
$ 3,100.00 9600 $ 0.33
$ 5,600.00 9600 $ 0.60
urrent period $ 24,280.00
$ 26,882.00 $ 2.70

Unit Current % Unit Cost Total Cost


9200 100% $ 2.70 $ 24,840.00

1000 100% $ 1.27 $ 1,270.00


1000 80% $ 0.50 $ 400.00
1000 40% $ 0.33 $ 132.00
1000 40% $ 0.60 $ 240.00
$ 26,882.00
Data :
1. penjualan bahan baku sisa $550
2. 200 lapisan pintu luar logam cacat, dijual $1,75 perunit

Jurnal Umum untuk Mengredit Pesanan No. 492 untuk Biaya Unit Cacat
Spoiled Good Inventory 350
FOH Control 1450
WIP 1800
Jurnal Umum Untuk Mecatat Penjualan Sec. Kredit Atas Semua Logam Sisa yang Diakumulasikan
Account Receivable 900
Spoiled Good Inventory 350
Scrap Sales 550
1. Unit Cacat disebabkan oleh kegagalan internal,jurnal untuk mencatat pengerjaan kembali
FOH Control 2000
DM 200
DL 600
FOH 1200
Pengiriman Pesanan No. 8962 ke pelanggan
COGS 200000
WIP 200000
Account Receivable 300000
Sales 300000

2. Unit cacat disebabkan oleh pelanggan, jurnal untuk mencatat pengerjaan kembali
WIP 2000
DM 200
DL 600
FOH 1200
COGS 202000
WIP 202000
Account Receivable 303000
Sales 303000
Hulvey Brevery Company
Mixing and Brewing Department
Cost of Production Report
For January

Quantity Schedule
DM DL
Beginning Inventory
Started Process (This Period)

Transfered to Canning Dept


Ending Inventory 100% 40%
Lost in Process

Cost Charged to Department Total cost Equivalent Unit

Cost in Beginning Inventory :


Direct Materials $ 600.00
Direct Labor $ 88.00
Factory Overhead $ 128.00
Total Cost in Beginning Inventory $ 816.00
Cost added During current Period :
Direct Materials $ 4,840.00 34000
Direct Labor $ 824.00 30400
Factory Overhead $ 1,088.00 30400
Total Cost added during current period $ 6,752.00
Total cost Charged to Department $ 7,568.00

Cost Accounted For As Follows


Unit Current % Unit Cost
Transferred to Finished Good 28000 100% $ 0.23
Ending Inventory :
Direct Materials 6000 100% $ 0.16
Direct Labor 6000 40% $ 0.03
Factory Overhead 6000 40% $ 0.04
Total Cost Accounted For
2) Journal
WIP - Canning Department $ 6,440.00
WIP - Mixing and Brewing Dept.
Finnished Goods Inventory $ 9,500.00
FOH Control $ 1,448.00
WIP - Canning Dept.
Hulvey B
Cannin
Cost of P
Fo

Quantity Schedule
FOH Quantity
4000 Beginning Inventory
36000 Receiving from M&B Dept.
40000
28000 Transfered to Finished Good
40% 6000 Ending Inventory
6000 Spoiled in Process
40000
Unit Cost Cost Charged to Department

Cost in Beginning Inventory :


Cost From Preceding Dept
Direct Materials
Direct Labor
Factory Overhead
Total Cost in Beginning Inventory
$ 0.16 Cost added During current Period :
$ 0.03 Cost From Preceding Dept
$ 0.04 Direct Materials
Direct Labor
$ 0.23 Factory Overhead
Total Cost added during current period
Total cost Charged to Department
Total Cost
$ 6,440.00 Cost Accounted For As Follows

$ 960.00 Transferred to Finished Good


$ 72.00 Ending Inventory :
$ 96.00 Cost from Preceding Dept
$ 7,568.00 Direct Materials
Direct Labor
Factory Overhead
Charged to FOH of Spoilage :
Cost from Preceding Dept
Direct Materials
Direct Labor
Factory Overhead
$ 6,440.00

$ 10,948.00
Hulvey Brevery Company
Canning Department
Cost of Production Report
For January

DM DL FOH Quantity
2000
28000
30000
25000
100% 60% 60% 1000
100% 80% 80% 4000
30000
Total cost Equivalent Unit Unit Cost

$ 550.00
$ 190.00
$ 75.00
$ 150.00
$ 965.00

$ 6,440.00 30000 $ 0.23


$ 1,520.00 30000 $ 0.06
$ 789.00 28800 $ 0.03
$ 1,578.00 28800 $ 0.06
$ 10,327.00
$ 11,292.00 $ 0.38

Unit Current % Unit Cost Total Cost


25000 100% $ 0.38 $ 9,500.00

1000 100% $ 0.23 $ 233.00


1000 100% $ 0.06 $ 57.00
1000 60% $ 0.03 $ 18.00
1000 60% $ 0.06 $ 36.00

4000 100% 0.233 $ 932.00


4000 100% 0.057 $ 228.00
4000 80% 0.03 $ 96.00
4000 80% 0.06 $ 192.00
$ 11,292.00
Hulvey Brevery Company
Fabricating Department
Cost of Production Report
For January

Quantity Schedule
DM DL
Beginning Inventory 100% 70%
Started Process (This Period)

Transfered to Finishing Dept.


Ending Inventory 100% 40%
Spoiled in Process 100% 60%

Cost Charged to Department Total cost Equivalent Unit

Cost in Beginning Inventory :


Direct Materials $ 1,900.00
Direct Labor $ 340.00
Factory Overhead $ 1,020.00
Total Cost in Beginning Inventory $ 3,260.00
Cost added During current Period :
Direct Materials $ 9,180.00 9000
Direct Labor $ 2,125.00 8500
Factory Overhead $ 6,375.00 8500
Total Cost added during current period $ 17,680.00
Total cost Charged to Department $ 20,940.00

Cost Accounted For As Follows


Unit Current % Unit Cost
Transferred to Finished Good :
From Beginning Inventory
Cost To Complete this period :
Labor 2000 30% $ 0.25
Factory Overhead 2000 30% $ 0.75
Started and complete this period 7000 100% $ 2.02
Total Cost transfered to Finished Dept.
Ending Inventory :
Direct Materials 1500 100% 1.02
Direct Labor 1500 40% 0.25
Factory Overhead 1500 40% 0.75
Charged to FOH of Spoilage :
Direct Materials 500 100% 1.02
Direct Labor 500 60% 0.25
Factory Overhead 500 60% 0.75
Total Cost Accounted For

2) Journal
WIP - Finishing Dept. $ 18,000.00
FOH Control $ 810.00
WIP - Fabricating Dept
Finished Goods Inventory $ 41,680.00
Spoiled Goods Inventory $ 100.00
FOH Control $ 320.00
WIP - Finishing Dept.
Hulvey B
Finishi
Cost of P
Fo

Quantity Schedule
FOH Quantity
70% 2000 Beginning Inventory
9000 Received from Fabricating dept.
11000
9000 Transfered to Finishing Dept.
40% 1500 Ending Inventory
60% 500 Spoiled in Process
11000
Unit Cost Cost Charged to Department

Cost in Beginning Inventory :


Cost From Preceding Dept.
Direct Materials
Direct Labor
Factory Overhead
Total Cost in Beginning Inventory
$ 1.02 Cost added During current Period :
$ 0.25 Cost From Preceding Dept.
$ 0.75 Direct Materials
Direct Labor
$ 2.02 Factory Overhead
Total Cost added during current period
Total cost Charged to Department
Total Cost
Cost Accounted For As Follows
3260
Transferred to Finished Good :
$ 150.00 From Beginning Inventory
$ 450.00 $ 3,860.00 Cost To Complete this period :
$ 14,140.00 $ 14,140.00 Labor
$ 18,000.00 Factory Overhead
$ - Started and complete this period
1530 Total Cost transfered to Finished Dept.
150 Transferred to Spoiled Goods Invn.
450 $ 2,130.00 Ending Inventory :
Cost Of Preceding Department
510 Direct Materials
75 Direct Labor
225 810 Factory Overhead
$ 20,940.00 Charged to FOH of Spoilage :
Cost Of Completed Spoiled Units
Less Salvage Value of Spoiled Units
Total Cost Accounted For

$ 18,810.00

$ 42,100.00
Hulvey Brevery Company
Finishing Department
Cost of Production Report
For January

DM DL FOH Quantity
100% 40% 40% 3000
9000
12000
9900
100% 60% 60% 2000
100% 100% 100% 100
12000
Total cost Equivalent Unit Unit Cost

$ 6,100.00
$ 3,500.00
$ 520.00
$ 780.00
$ 10,900.00

$ 18,000.00 9000 $ 2.00


$ 10,800.00 9000 $ 1.20
$ 4,000.00 10000 $ 0.40
$ 6,000.00 10000 $ 0.60
$ 38,800.00
$ 49,700.00 $ 4.20

Unit Current % Unit Cost Total Cost

$ 10,900.00

3000 60% $ 0.40 $ 720.00


3000 60% $ 0.60 $ 1,080.00 $ 12,700.00
6900 100% $ 4.20 $ 28,980.00
$ 41,680.00
100 $ 1.00 $ 100.00

2000 100% $ 2.00 $ 4,000.00


2000 100% $ 1.20 $ 2,400.00
2000 60% $ 0.40 $ 480.00
2000 60% $ 0.60 $ 720.00 $ 7,600.00
100 100% 4.2 420
100 1 100 320
$ 49,700.00