Nama : Catharina Hubertina Blanesia PIsa

No mahasiswa : 19312174
Kelas : D

1. Cost of Good Manufaktur selama tahun 2017

Carolina Corporation
Schedule of Cost of Goods Manufactured
Year Ended December 31,2017
(in thousand)
direct materials costs
beginning inventory, january 1, 2017 $124,000
purchases of direct materials available for use $262,000
Ending inventory, December 31, 2014 $386,000
Direct materials used $73,000
Direct manufacturing labor costs $313,000
Indirect manufacturing costs $217,000
Indirect manufacturing labor $97,000
Plant insurance $9,000
Depreciation—plant building & equipment $45,000
Plant utilities $26,000
Repairs and maintenance—plant $12,000
Equipment lease costs $65,000
Total indirect manufacturing costs $254,000
Manufacturing costs incurred during 2017 $784,000
Add beginning work-in-process inventory, January 1, 2017 $173,000
Total manufacturing costs to account for $957,000
Deduct ending work-in-process inventory, December 31, 2017 $145,000
Cost of goods manufactured (to Income Statement) $812,000

2. Jurnal
account debit credit
Materials 28,000
Account payable 28,000
Work In Process 21,000
Materials 21,000
Factory Overhead Control 3,200
Materials 3,200
Payroll 31,000
Accured payroll
Accured payroll
Cash

Work in Process
Payroll
Accured payroll 31,000
Accured payroll
Cash 31,000
31,000
Work in Process
Factory Overhead Control
Marketing Expenses Control 15,500
Administrative Expenses Control 2,500
Payroll
7,500
5,500
31,000

Factory overhead control 12,000

Account Payable 12,000
Work In Process 17,700
Factory overhead Control 17,700
Finished goods 58,000
Work In Process 58,000
Account Receivable 88,000
Sales 88,000
Cost of Goods Sold (25,000 + 58,000 -
18,000) 65,000
Finished Goods
65,000
1. Income Statement
Carolina Corporation
Income Statement
Year Ended December 31, 2017
(in thousands)
Revenues
Cost of goods sold:
Beginning finished goods, January 1, 2017
Cost of goods manufactured
Cost of goods available for sale
Ending finished goods, December 31, 2017
Cost of goods sold
Gross margin
Operating costs:
Marketing, distribution, and customer-service costs
General and administrative costs
Total operating costs
Operating income

3. fixed costs
Tentukan besarnya total Fixed Cost pada departemen Shipping di perusahaa
Elaine Co Jika perusahaan memberikan Informasi selama tahun 2011 sebaga
berikut:
Salaries sebesar $800,000. 75% nya merupakan gaji untuk pegawai kontrak
Packaging sebesar $400,000 Tergantung pada ukuran barang yang dikirimka
Postage sebanyak $500,000 tergantung pada jumlah dan beratnya barang ya
Rent of warehouse space sebesar $250,000 sewa per tahun
solution:
Fixed costs = (800,000) 75% + 250,000 = $850,000
 $1,300,000

$240,000
$812,000
$1,052,000
$216,000
$846,000
$454,000

$125,000
$71,000
$196,000
$258,000

epartemen Shipping di perusahaan

ormasi selama tahun 2011 sebagai

akan gaji untuk pegawai kontrak ( tidak tetap)

ada ukuran barang yang dikirimkan
da jumlah dan beratnya barang yang dikirim
0 sewa per tahun
+ 250,000 = $850,000