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31 Maret 2010

Sistem Biaya Proses-FIFO/Process Cost System-FIFO

Sistem Biaya Proses-FIFO/Process Cost System-FIFO

Devisi Perakitan Komputer menggunakan sistem biaya proses dengan metode FIFO. Berikut informasi terkait proses produksi pada Devisi tersebut pada tahun 20A :

==================UNIT===BAHAN====KONVERSI
BDP awal *) =============8====$4,933,000====$910,000
Masuk proses produksi======50
Produk selesai selama 20A===46
BDP Akhir **)============12
Penambahan biaya selama Mei====$32,200,000===$13,920,000

Catatan :
*) tingkat penyelesaian bahan langsung 90%, biaya konversi 40%
**) tingkat penyelesaian bahan langsung 60%, biaya konversi 30%

Diminta :
a. Hitunglah unit ekuivalen untuk bahan langsung dan biaya konversi
b. Hitunglah biaya per unit ekuivalen dan biaya konversi, total biaya yang akan dihitung dan distribusikan biaya ke unit yang diselesaikan dan dipindahkan ke barang selesai.

Jawaban :

=========================== step 2 equivalent unit
Aliran Produksi===Physical CU (step1)= Direct Material==Cost
WIP beginning============== 8
Stared during surrent period==== 50
To account for============== 58

Completed & transferred out==== 46======= 46,0====== 46,0
WIP ending=============== 12======= 7,2======= 3,6
Accounted for============== 58
Work done to date==================== 53,2====== 49,6

Catatan PCU = Physical Conversion Unit
Total PC = Total Production Cost


step 3 :

===============Total PC==Direct Material==Conversion Cost
WIP Beginning (given)====$1,5,844,000=== $ 4,933,600== $ 910,000
Cost added in current period (given)
=================== $48,120,000== $ 32,200,00==$13,.920,000
Cost incurred to date=============== $37,133,000== $14,830,000
Divide by equivalent units of work done to date== 53.2===== 49.6
Cost per equivalent unit of work done to date== $ 698,000== 299,000



step 4 : Total cost to account for======$ 51.964.000

step 5 : Assignment of cost :
Completed & transferred out (46 units)
=================$ 45.862.000 (46x$698.000)+(46x$299.000)
WIP, Ending (12 units)= $ 6.102.000 (7.2x$ 698.000)+(3.6x$ 299.000)
Total cost accounted for $ 51.964.000

=Y=

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