NOMOR 1 PT Dunia Tex

1. Jurnal (ribuan)
a) Materials 3250
AP- PT. Duta M 3250
b) AP-PT. Duta M 750
Materials 750
c) WIP 301 550
WIP 302 1650
WIP 303 2200
WIP 304 825
FOH Control 275
Materials 5500
d) Payroll 3400
Cash 3400
e) administrative expense 1000
WIP 301 240
WIP 302 840
WIP 303 840
WIP 304 240
FOH control 340
Payroll 3400
f) FOH control 910
rent expense 390
Cash 1300
g) FOH control 637,5
FOH applied 112,5
Cash 750
h) FOH control 250
Depreciation Exp. 75
Acc. Depreciation 325
Ket:
FOH applied-301 150
FOH applied-302 525
FOH applied-303 525
FOH applied-304 150
WIP 301 150
WIP 302 525
WIP 303 525
WIP 304 150

i) FOH applied 1350

WIP 1350
j) foh control 2412,5
foh applied 1462,5
underapplied 950
 FOH applied 1350
Underapplied FOH 950
FOH control 2412,5
COGS 950
Underapplied FOH 950

k) FG-302 1965
FG-303 2515
WIP-302 1965
WIP-303 2515
COGS-303 2515
FG-303 2515
AR- 303 3772,5
Sales revenue 3772,5

2. Job Cost Sheet (dalam ribuan)

Job 301 Job 302 Job 303 Job 304

Beginning
DM 0 1.000 875 0
DL 0 552 720 0
FOH 0 345 450 0
0 1897 2045 0
During
DM 550 1650 2200 825
DL 240 840 840 240
FOH 150 525 525 150
940 3015 3565 1215
Ending
DM 550 2650 3075 825
DL 240 1392 1560 240
FOH 150 870 975 150
940 4912 5610 1215

3. COGM
 PT DUNIA TEX
COST OF GOOD MANUFACTURED STATEMENT
OCTOBER 31, 2019
Manufacturing Cost  
Job 301 Rp 940.000  
Job 302 Rp 3.015.000  
Job 303 Rp 3.565.000  
Job 304 Rp 1.215.000  
total manufacturing cost Rp 8.735.000
WIP at beginning  
Job 302 Rp 1.897.000  
Job 303 Rp 2.045.000  
Beginning WIP Rp 3.942.000
WIP ATP Rp 12.677.000
WIP at Ending  
Job 301 Rp (940.000)  
Job 302 Rp -  
Job 303 Rp -  
Job 304 Rp (1.215.000)  
Ending WIP Rp (2.155.000)
COGM Rp 10.522.000

4. COGS

PT DUNIA TEX
COGS
October 31,2019
COGM Rp 10.522.000
Finished Goods at beginning Rp -
COGAPS Rp 10.522.000
Finished Goods at Ending-Job 302 Rp (4.912.000)
COGS Rp 5.610.000

NOMOR 2
1 Raw material beginning Rp 25,000,000
Purchase Rp 53,500,000 +
Material available for use Rp 78,500,000
Raw material ending Rp 18,500,000 -
Raw material used Rp 60,000,000

Direct material = 100/120 × 60,000,000 = 50,000,000

Indirect material = 20/120 × 60,000,000 = 10,000,000

2 FOH Rp 78,640,000
Less: Penyusutan gedung pabrik Rp 15,000,000
Penyusutan peralatan Rp 20,000,000
Beban listrik, air, dan telepon Rp 10,000,000
Gaji satpam Rp 3,000,000 -
Customization cost Rp 30,640,000

30,640,000/125 = Rp
Customization cost per unit 245,120

3 Conversion cost Rp 158,640,000

Direct labor Rp 80,000,000 -
FOH Rp 78,640,000

Direct material used Rp 50,000,000

Direct labor Rp 80,000,000
FOH Rp 78,640,000 +
Total manufacturing cost Rp 208,640,000

4 Total manufacturing cost Rp 208,640,000

WIP beginning Rp 120,550,000

Rp
WIP ending 85,720,000 -
Rp 34,830,000 +
COGM Rp 243,470,000

5 COGM Rp 243,470,000
 Rp
F/G beginning 42,000,000
Rp
F/G ending 35,970,000 -
Rp 6,030,000 +
COGS Rp 249,500,000

6 Sales = 0,6 sales + COGS

Sales = 0,6 sales + 249500000
0,4 sales = 249500000
Sales = Rp 623750000

HJ per unit = 623750000 / 125 = Rp 4990000

NOMOR 3

1. berdasarkan grafik, biaya set-up tersebut merupakan biaya semivariabel. Hal tersebut dapat
dilihat dari total biaya yang dikeluarkan saat perusahaan tersebut tidak melakukan kegiatan
produksi. Saat perusahaan tidak beroperasi, biaya yang dikeluarkan yaitu sebesar 12.000.000.
Hal ini menandakan bahwa biaya tersebut mengandung biaya tetap. Sedangkan, saat
perusahaan tersebut beroperasi total biaya meningkat seiring dengan penambahan waktu
aktivitas (Setup Activity). Sehingga dapat disimpulkan bahwa biaya tersebut merupakan biaya
semivariabel karena memiliki biaya tetap dan biaya variabel.
2
. F + 356v = 18497000
F + 224v = 16088000
132v = 2409000
v = 18250/ jam
F = 12000000
TC = 12000000 + 18250x
NOMOR 4 PT SIGMA

a Raw Material Rp 3.250.000

Acc. Payable Rp 3.250.000
b WIP - 801 Rp 2.187.500
WIP - 802 Rp 1.875.000
WIP - 803 Rp 1.250.000
WIP - 804 Rp 625.000
Factory Overhead Rp 312.500
Raw Material Rp 6.250.000
c WIP - 801 Rp 1.050.000
WIP - 802 Rp 875.000
WIP - 803 Rp 700.000
WIP - 804 Rp 525.000
Administrative Exp Rp 100.000
Marketing Exp Rp 400.000
Factory Overhead Rp 350.000
Payroll Rp 4.000.000
Payroll Rp 4.000.000
Cash Rp 4.000.000
d Factory Overhead Rp 400.000
Marketing Rent Expense Rp 75.000
Administrative Rent Expense Rp 25.000
Cash Rp 500.000
Marketing Electricity Exp Rp 150.000
Administrative Electricity Exp Rp 50.000
Factory Overhead Rp 800.000
Cash Rp 1.000.000
e Marketing Expense Rp 30.000
Administrative Expense Rp 10.000
Factory Overhead Rp 160.000
Acc. Depretiation Rp 200.000
f WIP - 801 Rp 750.000
WIP - 802 Rp 625.000
WIP - 803 Rp 500.000
WIP - 804 Rp 375.000
FOH Applied - 801 Rp 750.000
FOH Applied - 802 Rp 625.000
FOH Applied - 803 Rp 500.000
FOH Applied - 804 Rp 375.000
g FOH Applied Rp 2.250.000
Over Applied FOH Rp 227.500
FOH Control Rp 2.022.500
Over Applied FOH Rp 227.500
COGS Rp 227.500
 h Finished Good - 801 Rp 7.427.500
Finished Good - 802 Rp 6.325.000
WIP - 801 Rp 7.427.500
WIP - 802 Rp 6.325.000
Acc.receivable Rp 12.998.125
Sales Rp 12.998.125
COGS Rp 7.427.500
Finished Good – 801
Rp 7.427.500

PT SIGMA JOB 801

JOB COST SHEET

Pemesan : Tgl. Pesan :
Produk : Tgl. Dikerjakan :
Spesifikasi Produk : Tgl. Dibutuhkan :
Tgl. Selesai :
Keterangan Pemakaian Harga Total
Direct Material Rp 2.000.000
Direct Labor Rp 840.000
FOH Applied Rp 600.000
Beginning WIP Rp 3.440.000
Direct Material Rp 2.187.500
Direct Labor Rp 1.050.000
FOH Applied Rp 750.000
Rp 3.987.500
TOTAL Rp 7.427.500

PT SIGMA JOB 802

JOB COST SHEET

Pemesan : Tgl. Pesan :
Produk : Tgl. Dikerjakan :
Spesifikasi Produk : Tgl. Dibutuhkan :
Tgl. Selesai :
Keterangan Pemakaian Harga Total
Direct Material Rp 1.750.000
Direct Labor Rp 700.000
FOH Applied Rp 500.000
Beginning WIP Rp 2.950.000
Direct Material Rp 1.875.000
Direct Labor Rp 875.000
FOH Applied Rp 625.000
Rp 3.375.000
TOTAL Rp 6.325.000

PT SIGMA JOB 803

JOB COST SHEET

Pemesan : Tgl. Pesan :
Produk : Tgl. Dikerjakan :
Spesifikasi Produk : Tgl. Dibutuhkan :
Tgl. Selesai :
Keterangan Pemakaian Harga Total
Direct Material Rp 1.250.000
Direct Labor Rp 700.000
FOH Applied Rp 500.000
TOTAL Rp 2.450.000

PT SIGMA JOB 804

JOB COST SHEET

Pemesan : Tgl. Pesan :
Produk : Tgl. Dikerjakan :
Spesifikasi Produk : Tgl. Dibutuhkan :
Tgl. Selesai :
Keterangan Pemakaian Harga Total
Direct Material Rp 625.000
Direct Labor Rp 525.000
FOH Applied Rp 375.000
TOTAL Rp 1.525.000

PT SIGMA
 COST OF GOOD MANUFACTURED STATEMENT

OCTOBER 31, 2019

Raw Material  

Direct Material oct. 1 Rp 4.200.000  

Add :Purchase Material Rp 3.250.000  

DM Available for use Rp 7.450.000

Less : Indirect Material Rp (312.500)  

Direct Material oct. 31 Rp (1.200.000) Rp (1.512.500)

Materials Consumed Rp 5.937.500

   

Direct Labor Rp 3.150.000

   

Factory Overhead Rp 2.250.000

TOTAL MANUFACTURING COST Rp 11.337.500

Add : WIP Beginning Rp 6.390.000

Less : WIP Ending Rp (3.975.000)

COST OF GOOD MANUFACTURED   Rp 13.752.500

PT SIGMA
COST OF GOOD SOLD STATEMENT
OCTOBER 31, 2019
Raw Material
Direct Material oct. 1 Rp 4.200.000
Add :Purchase Material Rp 3.250.000
DM Available for use Rp 7.450.000
Less : Indirect Material Rp (312.500)
Direct Material oct. 31 Rp (1.200.000) Rp (1.512.500)
Materials Consumed Rp 5.937.500

Direct Labor Rp 3.150.000

Factory Overhead Rp 2.250.000

TOTAL MANUFACTURING COST Rp 11.337.500
Add : WIP Beginning Rp 6.390.000
Less : WIP Ending Rp (3.975.000)
COST OF GOOD
MANUFACTURED Rp 13.752.500
Add : Finished Good Beginning Rp -
COST Of Good Av. For Sale Rp 13.752.500
Less : Finished Good Ending Rp (6.325.000)
COST OF GOOD SOLD Rp 7.427.500