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Soal Latihan Uts Akuntansi Biaya (Ana)

The document contains several accounting exercises involving manufacturing companies. The first exercise provides production data for two departments, Cutting and Assembly, and asks to prepare a cost of production report for each department and journal entries to record departmental costs and transfers between departments. The second exercise provides labor hour and cost data for two departments and inventory balances. It asks to calculate various production costs without an income statement. The third exercise provides employee hours and wage data and asks to calculate labor distribution and make a journal entry for labor costs. The fourth exercise provides budgeted and actual overhead data for a company and asks various questions about calculating the overhead rate, applied overhead, cost per unit, and journal entries.

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307 views4 pages

Soal Latihan Uts Akuntansi Biaya (Ana)

The document contains several accounting exercises involving manufacturing companies. The first exercise provides production data for two departments, Cutting and Assembly, and asks to prepare a cost of production report for each department and journal entries to record departmental costs and transfers between departments. The second exercise provides labor hour and cost data for two departments and inventory balances. It asks to calculate various production costs without an income statement. The third exercise provides employee hours and wage data and asks to calculate labor distribution and make a journal entry for labor costs. The fourth exercise provides budgeted and actual overhead data for a company and asks various questions about calculating the overhead rate, applied overhead, cost per unit, and journal entries.

Uploaded by

JessicaTheLazy Player
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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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SOAL LATIHAN AKUNTANSI BIAYA

Exercise – 1 :

Meninquez Cabinet Company manufacters a single model of a commercial prefabricatede


wooden cabinet. The company uses a process cost system with an average cost flow assumption.
It maintains a separate work in process account for each ot its two producing departments,
Cutting and Assembly. The basic cabinet components are cut out of wood in the Cutting
Department and then transferred to the Assembly Departement, where they are put together with
the addition of hinges and handles purchased from outside vendors. Data related to
manufacturing operations in August are :

Cutting Assembly
Units in beginning inventory 200 250
Units started in process in Cutting Department 600 -
this period
Units transferred from Cutting to Assembly this 650 650
period
Units transferred from Assembly to Finished - 800
Goods this period
Units in ending inventory :
Cutting Department ( 90% materials, 60 % 150 -
conversion cost )
Assembly Department ( 40 % materials, 20 % - 100
conversion cost )

Cutting Assembly
Cost in beginning inventory :
Cost from preceding department $ 17,410
Materials $ 5,365 $ 3,451
Labor $ 530 $ 3,611
Factory Overhead $ 795 $ 3,611
Cost added during the current period :
Materials $ 26,035 $ 14,273
Labor $ 8,350 $ 20,989
Factory Overhead $ 12,525 $ 20,989
Required :

(1) Prepare a June cost of production report for each department !


(2) Prepare the appropriate general journal entries to record the charge to the producing
departments for the costs incurred during June and to record the transfer of units from
Blending to Finishing and from Finishing to Finished Goods Inventory.
Exercise – 2 :

Last Month, Centerville Company put $ 60,000 of materials into production. The Grinding
Department used 8,000 direct labor hours at a cost of $5.60 per hour, and the Machining
Department used 4,600 direct labor hours at a cost of $6 per hour. Factory overhead is applied at
a rate of $6 per labor hour in the Grinding Department and $8 per labor hour in the Machining
Department. Inventory accounts had the following beginning and ending balances :

Beginning Ending
Finished Goods $ 22,000 $ 17,000
Work in Process $ 15,000 $ 17,600
Materials $ 19,000 $ 18,000

Required : Without preparing a formal income statement, compute the following :


(1) Total cost of work put into process
(2) Cost of completed jobs
(3) Cost of jobs sold
(4) Conversion cost
(5) Cost of materials purchased

LATIHAN SOAL – 2 ( VARIABLE COSTING )


In 2010 The Champion Manufacturing producing 15,000 units of product “A”. During the year,
the turnover of the company as much as 14,000 units ( selling price is $ 1,500 per unit ). Ending
inventory as at December 31, 2009 is 2,500 units which unit product cost of $ 850. The
following data on the cost of production in 2010 :

Variable Cost : Fixed Cost / year :

- Raw material $ 445 - FOH $ 400.000


- Labor $ 180 - Sales & Adm $ 375.000
- FOH $ 120
- Sales & administration $ 90

Required :
Please arrange an income statement for the year 2010 with Variabel Costing Method and Full
Costing Method !
SOAL BTK
PASIFIC Manufacturing has 3 employees, named : Rachel, Brad, and Taylor. Based on presence
card January 2011, Salary Divison make salary list for January 2011.
The usage of employees presence hours a re in this table below :

The usage of presence Rachel Brad Taylor


hours
Order # 200 40 hours 100 hours 50 hours
Order # 300 100 hours 40 hours 50 hours
Preparation 10 jam 15 jam 0 jam
Wages per hours Rp. 10.000 Rp. 12.500 Rp. 11.000

Required :
1. Please calculate Distribution of Labor Hours with 15% Rate PPh !
2. Please make journals for Labor Cost on January 2011 !

SOAL BOP
KING Ltd. is the company which sport equipment business. In 2012, KING Ltd. has sport order
for SEA GAMES and use Normal Calculation Cost System. Available datas of 2012 are :

Budgeted Actual
FOH $ 750.000 $ 875.000
Machine’s hour $ 40.000 $ 48.000
Direct Labor’s hour $ 150.000 $ 150.000
Unit production 200.000 units
Primary cost $ 1.000.000

Required :

1. Please determine early FOH rate !


2. Please calculate applied FOH for 2012 !
3. Please calculate the difference of FOH ( overapplied or underapplied ) !
4. Please calculate of unit cost !
5. Please make journal to register difference FOH and closing journal of applied FOH with
Full Costing Method !

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