Transcript Document 9651742

Matakuliah
Tahun
: A0486 - Akuntansi Biaya
: 2009
Kalkulasi Biaya Proses
Pertemuan 07-08
Latihan soal teori
Q6-1
What is the basic objective of process costing
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Latihan soal teori
Q6-2
Job order costing and process costing should be used in
different types of manufacturing environments. Contrast the
manufacturing environments for two different costing
methods.
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Q6-4
Discuss three different patterns of physical flow of product
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Q6-10
What is an equivalent unit of production? How is it used?
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E6-4
Costs of Production Report: First Department; Average
Cost. Tokyo Manufacturing Company produces a product
in two manufacturing departments, Moldin and Finishing.
The product is molded out of plastic in the Molding
Department and then transferred to the Finishing
Department, where parts are added to the molded plastic
unit. Because only one product is manufactured by the
company, a process cost system is used with an average
cost flow assumption.
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Data related to August operations in the Molding
Department are:
Beginning
Inventory
Added This Period
Costs charged to the department:
Materials
$4.120
$39.980
Direct labor
522
12.638
Factory overhead
961
18.779
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During the period, 9.200 units were transffered from the
Molding Department to the Finishing Department. The
Molding Department had 1.000 units still in process at the
end of July; they were 100% complete as to materials and
40% complete as to conversion cost. The Molding
Department had 800 units still in process at the end of
August; they were 75% complete as to materials and 25%
complete as to conversion cost.
Required: Prepare an August cost of production report for
the Molding Department
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E6-5
Cost of Production Report; Second Department;
Average Cost. Stanislov Corporation manufactures a
product in three departments. The product is cut out of
sheet metal in the Cutting Department, then transferred to
the Forming Department where it is bent to shape and
certain parts purchased from outside vendors are added to
the unit. The product is finally transferred to the painting
Department, where it is primed, painted, and packaged.
Because only uses the average cost flow assumption to
account for its work in process inventories. Data related to
September operations in the Forming department are:
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Units in beginning inventory
1.400
Units received from the Cutting Department this period
4.600
Units transferred to Painting Department this period
5.000
Units in ending inventory (60% materials, 30% labor and
overhead)
1.000
Beginning
Inventory
Added This
Period
Cost charged to the department:
Costs from the preceding department
$21.120
$68.280
Materials
5.880
20.440
Direct labor
2.614
17.526
Factory overhead
5.228
35.052
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Required:
Prepare a September cost of production report for the
Forming Department
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E6-8
Cost of Production Report; Increase in Quality with
Added Materials; Average Cost. Canoli Cola Company
produces a soft drink in three departments, Syrup,
Carbonation, and Bottling, Syrup, which gives the drink its
falvor, is produced in the first department. The syrup is then
transferred to the second department, where carbonated
water is added to give the drink its fizz. After carbonated
water has been added, the liquid drink is bottled. A process
cost system with an average cost flow assumption is used
to account for work in process inventories. Data related to
operations in the Carbonations Department during October
are:
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Latihan soal hitungan
Units in beginning inventory
1.000
Units received from the Syrup Department this period
2.000
Units added to process in the Carbonation Department this period
6.000
Units transferred to Bottling Department this period
7.800
Units in ending inventory (100% materials, 25% labor and overhead)
1.200
Beginning
Inventory
Added This
Period
Cost charged to the department:
Costs from the preceding department
Materials
Direct labor
Factory overhead
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$1.120
$9.680
140
1.210
65
1.960
120
3.120
Latihan soal hitungan
Required:
Prepare a cost of production report for the Carbonation
Department
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E6-10
(Appendix) Cost of Production Report: First
Department; FIFO. Shankar Manufacturing Company
produces a product that is manufactured in two
departments. The product is cut out of wood in the Cutting
Department and then transferred to the Assembly
Department, where parts purchased from outside vendors
are added to the base unit. Because only one product its
manufactured by the company, a process cost system is
used. The company uses the FIFO cost flow assumption to
account for its work in process inventories. Data related to
July operations in the Cutting Department are;
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Beginning Inventory Added This Period
Costs charged to the department
Materials
$2.940
$46.530
Direct labor
390
48.860
Factory overhead
585
27.150
At the end of June, there were 100 units in process in the Cutting
Department, 60% complete as to materials and 20% complete as to
conversion cost. During July, 850 units were transferred from the Cutting
Department to the Assembly Department. At the end of July, there were
150 units still in process in the Cutting Department, 100% complete as to
materials, 60% complete as to labor, and 50% complete as to overhead
cost.
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Required:
Prepare a July cost of production report on a FIFO basis for
the Cutting Department
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E6-11
Cost of Production Report; Second Department; FIFO.
Cantach Tool Company manufactures a product in two
departments, Cutting and Assembly. The product is cut out
of sheet metal, bent to shape, and painted in the Cutting
Department. Then it is transferred to the Assembly
Department where purchased parts are added to the unit. A
process cost system with a FIFO cost flow assumption is
used to account for work in process inventories. Data
related to November operations in the Assembly
department are:
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Latihan soal hitungan
Units in beginning inventory (50% materials, 40% labor and
overhead
1.200
Units received from the Cutting Department this period
2.800
Units transferred to Finished Goods inventory this period
3.000
Units in ending inventory (90% materials, 80% labor and overhead)
1.000
Beginning
Inventory
Added This
Period
Costs charged to the department:
Costs from the preceding department
$17.280
$40.600
Materials
5.550
29.700
Direct labor
2.400
16.932
Factory overhead
3.600
25.398
Bina Nusantara
Latihan soal hitungan
Required:
Prepare a November cost of production report on a FIFO
basis for the Assembly Department
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E6-12
(Appendix) Cost of Production report; Increase in
Quality with Added Materials; FIFO. Southwell Chemical
Company produces a chemical preservative in two
departments, Refining and Blending. The process begins in
the Refining Department, where the liquid chemical base is
removed from a crude chemical stock purchased from a
large domestic chemical company. The liquid base is then
transferred to the Blending Department, where other
chemicals are added, which increase the total quantity of
the product. The blended product is then transferred to
Finished Goods to await sale and shipment to customers.
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Materials are added at the beginning of the process in the
Blending Department. At the end of April, there were 2.000
units in process in the Blending Department, 20% complete
as to labor and 40% complete as to overhead. During May,
5.000 units were received from the Refining Department,
and a sufficient quantity of materials was added in the
Blending Department to double the quantity of units in
process. At the end of May, there were 1.500 units still in
process, 60% complete as to labor and 80% complete as to
overhead. Cost data related to May operations in the
Blending Department are:
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Beginning
Inventory
Added This
Period
Cost charged to the department:
Costs from the preceding department
$2.460
$12.500
Materials
500
2.500
Direct labor
150
3.300
Factory overhead
600
7.630
Bina Nusantara
Latihan soal hitungan
Required:
Assuming a process cost system with FIFO cost flow is
used to account for its work in process inventories, prepare
a cost of production report for the Blending Department for
may
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