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    Jawaban JOC - New

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    Nabella Roma Desi
    1. The document provides costing information for a company in 2019 and 2020. It includes direct material costs, direct labor costs, overhead costs, work-in-process, finished goods, and cost of goods sold figures. 2. In 2020, overhead was allocated at 1.408 million but actual overhead was 1.3 million, resulting in overhead being under-applied by 108,000. 3. Cost of goods sold in 2020 was unadjusted at 2.93 million. Sales were 5.55 million with cost of goods sold of 2.822 million and selling/admin expenses of 2.72 million, leaving a profit of 8,000.

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    Jawaban JOC - New

    Uploaded by

    Nabella Roma Desi
    126 views15 pages
    1. The document provides costing information for a company in 2019 and 2020. It includes direct material costs, direct labor costs, overhead costs, work-in-process, finished goods, and cost of goods sold figures. 2. In 2020, overhead was allocated at 1.408 million but actual overhead was 1.3 million, resulting in overhead being under-applied by 108,000. 3. Cost of goods sold in 2020 was unadjusted at 2.93 million. Sales were 5.55 million with cost of goods sold of 2.822 million and selling/admin expenses of 2.72 million, leaving a profit of 8,000.

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    Jawaban JOC - new

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    1. The document provides costing information for a company in 2019 and 2020. It includes direct material costs, direct labor costs, overhead costs, work-in-process, finished goods, and cost of goods sold figures. 2. In 2020, overhead was allocated at 1.408 million but actual overhead was 1.3 million, resulting in overhead being under-applied by 108,000. 3. Cost of goods sold in 2020 was unadjusted at 2.93 million. Sales were 5.55 million with cost of goods sold of 2.822 million and selling/admin expenses of 2.72 million, leaving a profit of 8,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    126 views15 pages

    Jawaban JOC - New

    Uploaded by

    Nabella Roma Desi
    1. The document provides costing information for a company in 2019 and 2020. It includes direct material costs, direct labor costs, overhead costs, work-in-process, finished goods, and cost of goods sold figures. 2. In 2020, overhead was allocated at 1.408 million but actual overhead was 1.3 million, resulting in overhead being under-applied by 108,000. 3. Cost of goods sold in 2020 was unadjusted at 2.93 million. Sales were 5.55 million with cost of goods sold of 2.822 million and selling/admin expenses of 2.72 million, leaving a profit of 8,000.

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    You are on page 1of 15

    Soal 1 Job 805

    DM Used 450,000 DM 8,500


    DL 90,000 DL 2,700
    OH Applied 720,000 OH applied 13,600
    Manuf Cost 1,260,000 24,800
    +/+ Beg WIP 150,000 10% 2,480
    -/- End WIP - 70,000 27,280
    COGM 1,340,000
    +/+ Beg FG 260,000
    -/- End FG - 400,000
    COGS (unadjusted) 1,200,000
    MOH adjusted 40,000 under applied
    COGS 1,240,000
    Prime cost DM + DL
    COGM = DM + CC
    CC = DL + OH
    DM + CC
    WIP FG COGS
    Beli Proses Selesai jual

    DM Purchase DM used WIP FG


    DL
    OH applied
    estimasi
    harga bikin berapa
    harga jual

    COGM

    Normal costing
    OH Rate based on DM used
    Soal 2
    OH Rate 800,000 OH Cost
    500,000 DM used

    1.60

    OH actual 170,000 OH allocated


    48,000
    260,000
    95,000
    7,000
    180,000
    760,000 720,000 40000
    Under applied

    DM Used Beg DM 20,000


    +/+ Pembelian 510,000
    -/- end DM - 80,000
    450,000

    JOC --> single cost pool


    Pertanyaan
    1. Rate OH
    2. Under/over applied
    3. Job nomor --> harga jualnya berapa
    Soal 1
    UNSUR BIAYA

    Gaji Staf profesional 356,000,000


    Gaji staf pendukung administrasi 69,000,000
    Biaya cetak dan fotocopy 8,000,000
    Biaya perjalanan 47,000,000
    Biaya operasi lainnya 20,000,000
    Total 500,000,000

    Target Laba 100,000,000


    Soal 3 20%
    Soal 4
    PT Inti Makmur
    Gaji Staf profesional 7,500,000
    Gaji staf pendukung administrasi 1,500,000
    Biaya cetak dan fotocopy 270,000
    Biaya perjalanan 1,000,000
    Biaya operasi lainnya 435,000
    Total biaya 10,705,000
    OH 2,491,499
    13,196,499
    Tagihan 20%
    2,639,300
    15,835,799

    Soal 2
    OH Rate based on "Biaya yang dapat dibebankan pada klien"

    Soal 5
    2 contoh
    yg dapat di telusuri biaya lembur

    yg tidak dapat ditelusuri utility cost


    depre exp

    Soal 6
    biasa nya surat tugas
    lebih mudah utk di traceable
    OH
    Dapat ditelusuri Tdk dapat ditelusuri
    284,800,000 71,200,000
    62,100,000 6,900,000
    6,400,000 1,600,000
    42,300,000 4,700,000
    10,000,000 10,000,000
    405,600,000 94,400,000 500,000,000
    2.5 2.5 -

    kan pada klien" 94,400,000 23.27%


    405,600,000
    OH Rate based on Machine Hour

    Premium
    Direct Material Cost 120
    Direct Labor Cost 90
    Budgeted volume (units) 20,000

    The firms calculation of manufacturing overhead costs follows:


    Manufacturing setups
    Machine processing
    2,400,000 Product shipping
    Total

    Premium
    Setups is per batch of … units 160
    Number of setups 125
    Machne Hour per unit 2
    Number of Machine Hour

    Cost drivers data:


    Setups 125
    Machine Hours 40,000
    Outgoing Shipments 300

    Soal 1 MOH rate traditional (single cost pool)


    OH Rate based on Machine Hour

    OH Cost 0
    Machine hours

    Soal 2
    Premium
    Direct Material Cost 120
    Direct Labor Cost 90
    OH applied (traditional) 210
    Manufacturing Cost 420

    4,200,000
    20,000

    Soal 3
    Premium
    Direct Material Cost 120
    Direct Labor Cost 90
    OH
    Manufacturing setups(8250 x 125)20rb 51.56
    Machine processing
    Product shipping
    Super
    180
    90
    75,000

    Rate
    1,650,000 200 8250
    5,400,000 90,000 60
    2,400,000 500 4800
    9,450,000

    Super
    1000
    75
    0.66666666667 40 menit

    Total
    75 200
    50,000 90,000
    200 500

    9,450,000
    90,000

    105

    Super
    180
    90
    70
    340

    5,250,000
    75,000

    Super
    180
    90

    8.25
    o
    2019 OH based on 150% dari DLC
    2020 ???
    ada tambahan informasi di tabel = Beban Pokok Prod sebesar Rp 2,9Juta = COGM

    Beg DM
    Pucha
    Soal 1 DM used
    a DM Ending 45,000
    b OH allocating 1,408,000
    c HPP/COGS unadjusted 2,930,000
    DM used
    DL
    OH applied
    Soal 2 OH Aktual 1,300,000 WIP beg
    OH allocating 1,408,000 -/- WIP end
    Over apllied - 108,000 COGM
    2,822,000

    Soal 3
    Pendapatan 5,550,000
    COGS - 2,822,000
    Selling and admin exp - 2,720,000
    8,000

    Soal 4 ada buku


    25,000
    650,000
    - 630,000 COGM 2,900,000
    45,000 +/+ Beg FG 320,000
    -/- End FG - 290,000
    2,930,000
    630,000
    880,000
    1,408,000
    280,000
    - 298,000 1,492,000
    2,900,000

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