Nama : Rama Tri Sakria (27)

Kelas : 3-31 D III Akuntansi

E6-1
A) Equivalent units for each element of cost in Department B
Cost Prior Depart Materials Labor FOH
equivalent unit transferred out $ 20.000,00 $ 20.000,00 $ 20.000,00 $ 20.000,00
equivalent unit in ending inventory
Cost from preciding department $ 5.000,00
Materials $ 5.000,00
Labor $ 4.000,00
FOH $ 3.000,00
total equivalent unit $ 25.000,00 $ 25.000,00 $ 24.000,00 $ 23.000,00

B) Cost per equivalent unit for each element of cost in Department B

Cost Prior Depart Materials Labor FOH
Cost in beginning inventory $ - $ - $ - $ -
Cost added during current period $ 40.000,00 $ 15.000,00 $ 9.600,00 $ 16.330,00
total cost to be accounted for $ 40.000,00 $ 15.000,00 $ 9.600,00 $ 16.330,00
divided by equivalent unit $ 25.000,00 $ 25.000,00 $ 24.000,00 $ 23.000,00
cost per equivalent unit $ 1,60 $ 0,60 $ 0,40 $ 0,71

E6-2
Work in Process - Department X $ 50.000,00
Work in Process - Department Y $ 40.000,00
Materials $ 90.000,00

Work in Process - Department X $ 80.000,00

Work in Process - Department Y $ 70.000,00
Payroll $ 150.000,00

Work in Process - Department X $ 180.000,00

Work in Process - Department Y $ 70.000,00
Aplied Overhead $ 250.000,00

Work in Process - Department Y $ 300.000,00

Work in Process - Department X $ 300.000,00

Finished goods $ 448.000,00

Work in Process - Department Y $ 448.000,00
 E6-6
Cost of Poduction Statement

Quantity schedule Material A Labor FOH Quantity

Beginning Inventory $ 400,00
Received from Cutting Department $ 2.100,00
$ 2.500,00
Transferred to finishing department $ 2.000,00
Ending inventory 80% 60% 60% $ 500,00
$ 2.500,00

Cost Charge to Department Total Cost Equivalent Unit * Unit Cost

Beginning Inventory
Cost from preciding department $ 11.800,00
Materials $ 4.000,00
Labor $ 1.200,00
FOH $ 2.400,00
Total cost in beginning inventory $ 19.400,00
Adding during current period
Cost from preciding department $ 63.200,00 $ 2.500,00 $ 30,00
Materials $ 21.200,00 $ 2.400,00 $ 10,50
Labor $ 17.660,00 $ 2.300,00 $ 8,20
FOH $ 35.320,00 $ 2.300,00 $ 16,40
Total cost added during current period $ 137.380,00
Total Cost Charge to Department $ 156.780,00 $ 65,10

Cost Accounted for as follow : Unit Complete Unit Cost Total Cost
Trasferred to finished goods $ 2.000,00 100% $ 65,10 $ 130.200,00
work in process, ending inventory
Cost from preciding department $ 500,00 100% $ 30,00 $ 15.000,00
Materials $ 500,00 80% $ 10,50 $ 4.200,00
Labor $ 500,00 60% $ 8,20 $ 2.460,00
FOH $ 500,00 60% $ 16,40 $ 4.920,00 $ 26.580,00
Total cost accounted for $ 156.780,00

*The number of equivalent unit required in the cost accounted

Cost Prior Depart Materials Labor FOH
equivalent unit transferred out $ 2.000,00 $ 2.000,00 $ 2.000,00 $ 2.000,00
equivalent unit in ending inventory $ 500,00 $ 400,00 $ 300,00 $ 300,00
total equivalent unit $ 2.500,00 $ 2.400,00 $ 2.300,00 $ 2.300,00
E6-7
Cost of Poduction Statement

Quantity schedule Material A Material B Labor FOH Quantity

Beginning Inventory $ 600,00
Received from Cutting Department $ 3.900,00
$ 4.500,00
Transferred to finishing department $ 4.100,00
Ending inventory $ 1,00 $ - $ 0,30 $ 0,30 $ 400,00
$ 4.500,00

Cost Charge to Department Total Cost Equivalent Unit * Unit Cost

Beginning Inventory
Cost from preciding department $ 4.422,00
Materials A $ 2.805,00
Materials B $ -
Labor $ 1.250,00
FOH $ 1.875,00
Total cost in beginning inventory $ 10.352,00

Adding during current period

Cost from preciding department $ 29.328,00 $ 4.500,00 $ 7,50
Materials A $ 19.695,00 $ 4.500,00 $ 5,00
Materials B $ 10.250,00 $ 4.100,00 $ 2,50
Labor $ 15.630,00 $ 4.220,00 $ 4,00
FOH $ 23.445,00 $ 4.220,00 $ 6,00
Total cost added during current period $ 98.348,00

Total Cost Charge to Department $ 108.700,00 $ 25,00

Cost Accounted for as follow : Unit Complete Unit Cost Total Cost
Trasferred to finished goods $ 4.100,00 $ 1,00 $ 25,00 $ 102.500,00
work in process, ending inventory
Cost from preciding department $ 400,00 $ 1,00 $ 7,50 $ 3.000,00
Materials A $ 400,00 $ 1,00 $ 5,00 $ 2.000,00
Materials B $ - $ -
Labor $ 400,00 $ 0,30 $ 4,00 $ 480,00
FOH $ 400,00 $ 0,30 $ 6,00 $ 720,00 $ 6.200,00
Total cost accounted for $ 108.700,00

*The number of equivalent unit required in the cost accounted

Cost Prior Depart Materials A Materials B Labor FOH
equivalent unit transferred out $ 4.100,00 $ 4.100,00 $ 4.100,00 $ 4.100,00 $ 4.100,00
equivalent unit in ending inventory $ 400,00 $ 400,00 $ 120,00 $ 120,00
total equivalent unit $ 4.500,00 $ 4.500,00 $ 4.100,00 $ 4.220,00 $ 4.220,00