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2311 Acct6131039 Lhfa TK1-W3-S4-R2 Team8

1. The document discusses 4 problems related to process costing. It provides information on units started and completed, work in process inventory, costs, and percentage of completion for materials and conversion. 2. For problem 1, 180,000 units were manufactured and transferred out based on the beginning and ending work in process inventory and units started. The equivalent units for materials and labor/overhead were also calculated. 3. For problem 2, equivalent units, costs, and cost per equivalent unit for May were calculated for the first department. The cost of ending work in process inventory was also determined. 4. Problems 3 and 4 require calculating equivalent units for materials and conversion using FIFO and weighted average methods,

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Nadilla Nur
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595 views8 pages

2311 Acct6131039 Lhfa TK1-W3-S4-R2 Team8

1. The document discusses 4 problems related to process costing. It provides information on units started and completed, work in process inventory, costs, and percentage of completion for materials and conversion. 2. For problem 1, 180,000 units were manufactured and transferred out based on the beginning and ending work in process inventory and units started. The equivalent units for materials and labor/overhead were also calculated. 3. For problem 2, equivalent units, costs, and cost per equivalent unit for May were calculated for the first department. The cost of ending work in process inventory was also determined. 4. Problems 3 and 4 require calculating equivalent units for materials and conversion using FIFO and weighted average methods,

Uploaded by

Nadilla Nur
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Tugas Kelompok ke-1

Week 3
Team 8 members:
1. Bernadus Dhimas Krisyudanto
2. Ferani Fitri Ramadina
3. Karina Amelia
4. Nadilla Nur Halimah

Soal 1 (LO2; 10%)


Percent Completed

Materials Labor and


Tons of Pulp Overhead

Work in process, June 1 20,000 90% 80%

Work in process, Jun 30 30,000 60% 40%

Started into production during June 190,000

Perusahaan menggunakan Weighted-Average Method untuk process costing.

Diminta:

1. Hitung unit selesai dan ditransfer.

2. Hitung equivalent units untuk material dan labor & overhead

Soal 2 (LO2; 40%)


Percent Completed

Materials Conversion
Tons of Pulp

Work in process, May 1 5,000 100% 40%

Work in process, Jun 30 10,000 100% 30%

Managerial Accounting
Materials cost in work in process inventory, May 1 $ 1,500

Conversion cost in work in process inventory, May 1 $ 4,000

Units started into production 180,000

Units transferred to the next production department 175,000

Materials cost added during May $ 54,000

Conversion cost added during May $ 352,000Perusahaan menggunakan


weighted-average method
untuk process costing. Semua material ditambahkan pada awal proses. Data di atas merupakan
data pada departement 1

Diminta:

1. Hitung equivalent unit untuk material dan conversion pada bulan May pada department 1

2. Hitung cost per equivalent unit untuk material dan conversion pada bulan May pada
department 1

3. Hitung ending work in process inventory untuk material, conversion dan total pada bulan
May

4. Hitung units selesai dan ditransfer ke department 2 untuk materials, conversion dan total
pada bulan May

Soal 3 (LO2; 20%)


Beginning work in process:

Units in process 500

Completion with respect to materials 80%

Completion with respect to conversion 40%

Units started into production during the month 153,600

Units completed and transferred out 153,700

Managerial Accounting
Ending work in process:

Units in process 400

Completion with respect to materials 75%

Completion with respect to conversion 20%

Perusahaan menggunakan process costing metode FIFO.

Diminta:

Hitung equivalent units untuk materials dan conversion

Soal 4 (LO2; 30%)


Units in beginning inventory 400

Units started into production 3,000

Units in ending inventory 300

Units transferred to the next department 3,100

Materials Conversion

Percentage completion of beginning inventory 80% 40%

Percentage completion of ending inventory 70% 60%

Cost of beginning inventory sebesar $ 11,040 yang terdiri dari material sebesar $ 8,120 dan
sisanya merupakan conversion. Biaya yang ditambahkan selama periode tersebut sebesar $
132,730

Materials Conversion

Cost per equivalent unit $ 25.40 $ 18.20

Managerial Accounting
Diminta:

1. Hitung total cost per equivalent unit

2. Hitung equivalent units untuk material dan conversion pada ending inventory

3. Hitung equivalent untis untuk material dan conversion yang diperlukan untuk melengkapi
beginning inventory

4. Hitung jumlah unit started and completed

5. Hitung cost of ending work in process inventory untuk materials, conversion dan total

6. Hitung cost unit yang ditransfer ke department selanjutnya untuk material, conversion
dan total

Managerial Accounting
Jawaban TK 1:

Soal 1
1. Hitung unit selesai dan ditransfer.

Work in Process, June 1 20.000


Add : Production During June 190.000
Total Process Unit 210.000
Less : Work in Process, June 30 30.000
Total Unit Manufactured and 180.000
Transfered

2. Hitung equivalent units untuk material dan labor & overhead

Equivalent Units of Production


Material Labor Overhead
Units transferred out 180.000 180.000
Equivalent in ending work in Process inventory
30.000 x 60% 18.000
30.000 x 40% 12.000
Equivalent Unit of Production 198.000 192.000

Soal 2
1. Hitung equivalent unit untuk material dan conversion pada bulan May pada department 1

Equivalent Units of Production


Materials Conversion
Unit Transferred Out 175.000 175.000
Equivalent units in ending work in
process inventory
10,000 tons of pulp x 100% 10.000
10,000 tons of pulp x 30% 3.000
Equivalent unit of production 185.000 178.000

2. Hitung cost per equivalent unit untuk material dan conversion pada bulan May
pada department 1

Managerial Accounting
Materials Conversion Total
Cost of beginning work in process
1.500 4.000 5.500
inventory...................................
Cost added during the period........ 54.000 352.000 406.000
Total cost (a)........................... 55.500 356.000 411.500
Equivalent units of production (b) . 185.000 178.000 363.000
Cost per equivalent unit (a) ÷ (b) . $0,30 $2,00 $2,30

3. Hitung ending work in process inventory untuk material, conversion dan total pada bulan
May

Materials Conversion Total


Ending work in process
inventory : Equivalent 10.000 3.000
units..............
Cost per equivalent unit ............... $0,30 $2,00
Cost of ending work in process
$3.000 $6.000 $9.000,00
inventory ................................

4. Hitung units selesai dan ditransfer ke department 2 untuk materials, conversion dan total
pada bulan May

Materials Conversion Total


Units completed and transferred out:
Units transferred to the next
175.000 175.000
department.............................
Cost per equivalent unit ............... $0,30 $2,00
Cost of units transferred out......... $52.500 $350.000 $402.500,00

Soal 3
FIFO Method
Equivalent units to complete beginning work in
process inventory: Materials Conversion
Materials: 500 units × (100% − 80%) = 100
Conversion: 500 units × (100% − 40%) = 300
Units started and completed during the month = 153,600 153,600
Equivalent units in ending work in process
inventory:
Materials: 400 units × 75% complete = 300
Conversion: 400 units × 20% complete = 80
Equivalent units of production = 154,000 153,980

Managerial Accounting
Soal 4
1. Total cost per equivalent unit = Materials + Conversion = $25.40 + $18.20 = $43.60

2. Equivalent units untuk material dan conversion pada ending inventory

Equivalent units on Ending Inventory


Materials Conversion
Units in Ending Inventory 300 300
Completion of ending inventory 70% 60%
Equivalent units on ending inventory 210 180

3. Equivalent units needed to complete beginning inventory


Equivalent units needed to complete beginning inventory
Materials Conversion
Units in Beginning Inventory 400 400
Completion needed to complete 100%-80% = 20% 100%-40% = 60%
Equivalent units on ending inventory 80 240

4. Unit started and completed = Units started – Unit in Ending Inventory of WIP

= 3,000 – 300 = 2,700

5. Cost of ending work in process inventory

Cost of ending work in process inventory


Materials Conversion Total
Equivalent units of production 210 180
Cost per equivalent units $25.40 $18.20
Cost of ending work in process inventory $5,334 $3,276 $8,610

6. Cost unit yang ditransfer ke department selanjutnya

Cost of units transferred out


Materials Conversion Total
Units transferred out to the next department 3,100 3,100
Cost per equivalent units $25.40 $18.20
Cost of ending work in process inventory $78,740 $56,420 $135,160

Managerial Accounting
***

Managerial Accounting

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