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31 Maret 2010

Sistem Biaya Pesanan-2 Pesanan/Job Order System-Two Jobs

Sistem Biaya Pesanan-2 Pesanan/Job Order System-Two Jobs

Zaza, Co mengerjakan dua pesanan selama bulan November 20F yang diberi nama Job Z-08 dan Job Z-14. Informasi biaya Job tersebut adalah :

Item Biaya Produksi======Job Z-08=====Job Z-14
Bahan bahan langsung==== $ 75,000==== $ 50,000
Tenaga keja langsung===== $ 275,000==== $ 200,000

Tarif biaya tenaga kerja pabrikasi langsung $ 25 per jam. Biaya overhead pabrik dialokasikan dengan tarif $ 20 per jam overhead langsung. Hanya Job Z-08 telah selesai pada akhir bulan.

Diminta :
a.Hitunglah total biaya dan biaya per unit Job Z-08 jika unit yang dipesan sebanyak 1,500 unit.

Direct Manufacturing Labor rate per hour $ 25
Manufacturing overhead cost allocated per manufacturing labor hours $ 20

===========================JOB Z-08===JOB Z-14
Direct manufacturing labor costs====$ 275,000=== $ 200,000
Direct manufacturing labor hours
$275,000 : $25=================11,000
$200,000 : $20 ==========================$ 8,000
Manufacturing overhead cost allocated
11,000 x $ 20=================$220,000
8,000 x $ 20 ===========================$ 160,000

Job Cost November 20F====== JOB Z-08==== JOB-14
Direct Materials===============$75,000=====$50,000
Direct Manufacturing Labor=======275,000=====200,000
Manufacturing labor cost allocated==$220,000====$160,000
Total cost===================$ 570,000 ===$410,000

Number of pipes produced for JOB Z-08 1,500
Cost of pipe $570,000: 1,500 $ 380

b. Susunlah jurnal yang diperlukan untuk Job Z-08 tersebut.

D: Direct Material Control==============$75,000
C: Account Payable Control/Cash===============$75,000

D: Direct Manufacturing Labor==========$275,000
C: Wages Payable Cintrol====================$275,000

D: Manufacturing Overhead Allocated====$220,000
C: Various Account Cintrol===================$220,000

D: WIP Control===================$ 570,000
C:
Direct Material Control====================$75,000
C:
Direct Manufacturing Labor================$275,000
C: Manufacturing Overhead Allocated===========$220,000

D: Finished Goods=================$ 570,000
C: WIP Control ==========================$570,000

=Y=

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