DISUSUN OLEH KELOMPOK 4 KELAS F AKUNTANSI BIAYA
1 Irawan Tripasetyo 20013010087
2 Wirna Sofi Arini 20013010090
3 Febi Febriyanti 20013010137
4 Egi Mulia A 20013010195
5 Amelia Putri 20013010205
6 Anjeli Setyawati 20013010206
7 Aprilia Kartika Putri 20013010207
8 Naurah Habibah G 20013010296
9 Regita Putri C 20013010297
2-31
Flow of Inventoriable Costs. Rekan's Heaters selected data for October 2014 are presented here (in
millions)
Direct materials inventory 10/1/2014 $ 105
Direct materials purchased $ 365
Direct materials used $ 385
Total manufacturing overhead costs $ 450
Variabel manufacturing overhead costs $ 265
Total manufacturing costs incurred during
$ 1,610
October 2014
Work- in-process inventory 10/1/2014 $ 230
Cost of goods manufactured $ 1,660
Finished goods inventory 10/1/2014 $ 130
Cost of goods sold $ 1,770
Calculate the following costs:
1 Direct materials inventory 10/31/2014
2 Fixed manufacturing overhead costs for October 2014
3 Direct manufacturing labor costs for October 2014
4 Work-in-process inventory 10/31/2014
5 Cost of finished goods available for sale in October 2014
6 Finished goods inventory 10/31/2014
e presented here (in ANSWER
1. direct materials inventory 10/1/2014 $ 105
direct materials purchased $ 365
direct materials available for production $ 470
direct materials used $ -385
direct materials inventory 10/31/2014 $ 85
2. total manufacturing overhead costs $ 450
variable manufacturing overhead costs $ -265
fixed manufacturing overhead costs for october 2014 $ 185
3. Total manufacturing costs $ 1,610
Direct material used $ (385)
Total manufacturing overhead costs $ (450)
Direct manufacturing labor costs for October 2014 $ 775
4. Total manufacturing costs $ 1,610
Work-in process inventory 10/1/2014 $ 230
Costs of goods manufactured $ (1,660)
Work-in process inventory 10/31/2014 $ 180
5. Finished goods inventory 10/1/2014 $ 130
Cost of goods manufactured $ 1,660
Finished goods inventory available for sale in October 2014 $ 1,790
6. Finished goods inventory 10/1/2014 $ 130
Cost of goods manufactured $ 1,660
Cost of goods sold $ (1,770)
Finished goods inventory 10/31/2014 $ 20
2-33 Cost of goods manufactured, income statement, manufacturing company. Consider the followi
account balances (in thousands) for the Shaler Corporation :
Beginning of
Shaler Corporation
2014
Direct materials inventory $ 130,000
Work-in-process inventory $ 166,000
Finished goods inventory $ 246,000
Purchases of direct materials
Direct manufacturing labor
Indirect manufacturing labor
Indirect materials
Plant insurance
Depreciation-plant, building, and equipment
Plant utilities
Repairs and maintenance-plant
Equipment leasing costs
Marketing, distribution, and customer-service costs
General and administrative costs
1. Prepare a schedule for the cost of goods manufactured for 2014.
2. Revenues (in thousands) for 2014 were $1,200,000. Prepare the income statement for 2014.
ng company. Consider the following
1
End of 2014
2014
$ 68,000
$ 144,000
$ 204,000
$ 256,000
$ 212,000
$ 96,000
$ 28,000
$ 4,000
$ 42,000
$ 24,000
$ 16,000
$ 64,000
$ 124,000
$ 68,000
e income statement for 2014.
2
Answer :
COST OF GOODS MANUFACTURED
SHALER CORPORATION
YEAR 2014
Work-in-process inventory (Beginning)
Direct materials :
Direct materials inventory (Beginning) $ 130,000
Purchases of direct materials $ 256,000
Materials available $ 386,000
Direct materials inventory (End) $ 68,000
Direct materials used
Direct manufacturing labor
Plant overhead :
Indirect manufacturing labor $ 96,000
Indirect materials $ 28,000
Plant insurance $ 4,000
Depreciation-plant, building, and equipment $ 42,000
Plant utilities $ 24,000
Repairs and maintenance-plant $ 16,000
Plant overhead amount :
Cost of production
Work-in-process inventory (End)
Cost of goods production
INCOME STATEMENT
SHALER CORPORATION
FOR THE PERIOD ENDED 2014
Sales
Cost of Goods Sold :
Finished goods inventory (beginning) $ 246,000
Cost og goods production $ 762,000
Finished goods ready for sale $ 1,008,000
Finished goods inventory (End) $ 204,000
Cost of goods sold
Gross profit
Expenses :
Equipment leasing cost
Marketing,distribution, and customer-service costs
General and administrative costs
Sum of Expenses
NET PROFIT
ACTURED
ION
$ 166,000
-
$ 318,000
$ 212,000
$ 210,000 +
$ 740,000 +
$ 906,000
$ 144,000 -
$ 762,000
NT
ION
D 2014
$ 1,200,000
-
$ 804,000 -
$ 396,000
$ 64,000
$ 124,000
$ 68,000 +
$ 256,000 -
$ 140,000
2-38
1 a) Total Cost of hours worked at regular rates
48 hours x $20 per hour $ 960
44 hours x $20 per hour 880
43 hours x $20 per hour 860
46 hours x $20 per hour 920
3,620
Minus idle time
6.4 hours x $20 per hour 128
2.0 hours x $20 per hour 40
5.8 hours x $20 per hour 116
3.5 hours x $20 per hour 70
Total idle time 354
Direct manufacturing labor cost $ 3.266
b) idle time = 17,7 hours x $20 per hour $ 354
c) Overtime and holiday premium
week 1: Overtime (48 - 40) hours x premium $10 per hour $ 80
week 2: Overtime (44 - 40) hours x premium $10 per hour 40
week 3: Overtime (43 - 40) hours x premium $20 per hour 60
week 4: Overtime (46 - 40) hours x premium $10 per hour 60
week 4: Holiday 8 hours x 2 days x premium $20 per hour 320
Total overtime and holiday premium $ 560
d) Total earnings in December
Direct manufacturing labor cost $ 3.266
Idle time 354
Overtime and holiday premium 560
Total earnings $4.180
2. Idle time cause by regular machine maintenance, slow order periods, or unexpected
mechanical problems is an indirect cost of the product because it is not related to a specific produ
Overtime premium caused by the heavy overall volume of work is also an indirect cost
because it is not related to a particular job that happened to be worked on during the overtime hou
if however, the overtime is the result of a demanding "rush job", the overtime premium is a direct
of that job.
or unexpected
ot related to a specific product
o an indirect cost
d on during the overtime hours.
overtime premium is a direct cost
2-39
Catatan yang hilang, menghitung biaya persediaan. Ron Howard baru-baru ini mengambil alih
sebagai pengontrol Johnson Brothers Manufacturing. Bulan lalu, pengontrol sebelumnya meninggalkan
perusahaan dengan sedikit pemberitahuan dan membuat catatan akuntansi berantakan. Ron
membutuhkan saldo persediaan akhir untuk melaporkan angka kuartal pertama.
Untuk bulan sebelumnya (Maret 2014) Ron dapat mengumpulkan informasi berikut:
Bahan langsung dibeli
Persediaan barang dalam proses, 1/3/2014
Persediaan bahan langsung, 1/3/2014
Persediaan barang jadi, 1/3/2014
Biaya konversi
Total biaya produksi yang ditambahkan selama periode terse
Harga pokok produksi
Margin kotor sebagai persentase dari pendapatan
Pendapatan
Hitung biaya:
1. Persediaan barang jadi, 31/3/2014
2. Persediaan barang dalam proses, 31/3/2014
3. Persediaan bahan langsung, 31/3/2014
JAWABAN
Biaya produksi yang ditambahkan selama periode tersebut (diberikan)
Biaya konversi (diberikan)
Bahan langsung yang digunakan = Biaya produksi tambahan - Biaya konversi
= $420,000 - $330,000
= $90,000
Harga pokok produksi = Bahan yang langsung digunakan x
= $90,000 × 4
= $360,000
Perhitungan
Persediaan bahan langsung, 1/3/2014
Bahan langsung dibeli
Bahan langsung tersedia untuk digunakan
Persediaan bahan langsung, 31/3/2014 (132,500 - 90,000) 3=
Bahan langsung yang digunakan
Biaya konversi
Biaya produksi yang ditambahkan selama periode tersebut
Persediaan barang dalam proses, 1/3/2014
Biaya produksi yang harus diperhitungkan
Persediaan barang dalam proses, 31/3/2014 (455,000 - 360,0 2=
Harga pokok produksi (4 x 90,000)
Persediaan barang jadi, 1/3/2014
Harga pokok barang yang tersedia untuk dijual
Persediaan barang jadi, 31/3/2014 (520,000 - 415,000) 1=
Harga pokok penjualan (80% x 518,750)
n Howard baru-baru ini mengambil alih
n lalu, pengontrol sebelumnya meninggalkan
atan akuntansi berantakan. Ron
gka kuartal pertama.
mengumpulkan informasi berikut:
$120,000
$35,000
$12,500
$160,000
$330,000
$420,000
4 kali bahan langsung digunakan
20%
$518,750
$420,000
$330,000
n - Biaya konversi
,000
$ 12,500
$ 120,000 +
$ 132,500
$ 42,500 -
$ 90,000
$ 330,000 +
$ 420,000
$ 35,000 +
$ 455,000
$ 95,000 -
$ 360,000
$ 160,000 +
$ 520,000
$ 105,000 -
$ 415,000
