PT berkah jaya

Cost of Goods Manufactured Statement

For Month Ending January 31, 2014
Direct materials:
Materials inventory, Jan 1, 2014
Purchases
Materials available for use
Less: Indirect materials used
Materials inv, Jan 31
Direct materials consumed
Direct labor
Factory overhead:
Indirect materials
Indirect labor
Depreciation
Insurance Factory

45.000
150.000
195.000
15.000
30.000

General factory overhead

45.000

15.000
45.000
75.000
15.000
22.500

Total manufacturing cost

Add work in process inv, Jan 1
Less work in processinv, Jan 31
Cost of Goods Manufactured

PT berkah jaya
Cost of Goods Sold Statement
For Month Ending January 31, 2014
Cost of goods manufactured
Add finished goods inv, Jan 1
Cost of goods available for sale
Less finished goods inv, Jan 31
Cost of goods sold

150.000
150.000

172.500
472.500
60.000
532.500
37.500
495.000

495.000
90.000
585.000
112.500
472.500

unit ekuivalen
Unit ditransfer ke Barang Jadi
Unit Spoilage
(100% DM, 90% CC)
Unit di Pesediaan Akhir
(100% DM, 70% CC)

fpd
25000
2000
100%
3000
100%

1 Quantity Schedule
WIP Awal
Ditransfer dari Dept Pemotongan

Ditransfer Ke Barang Jadi

Unit hilang
WIP - Akhir

dm

2000
3000
30000
BB

dl
25000

2000
100%
3000
100%

Naker

25000
2000
90%
3000
70%

2000
3000
30000
BOP

JML
4000
26000
30000

100%
100%

90%
70%

90%
70%

25000
2000
3000

1800
2100
28900

foh
2000
90%
3000
70%

Unit
% SelesaiEq. UnitUnit Cost
25000 Ditransfer ke Barang Jadi 25000
100% 25000
11,500
Unit Hilang FOH C
1800
FPD
2000
100% 2000
3,000
DM
2000
100% 2000
4,000
2100
DL
2000
90% 1800
2,500
28900
FOH
2000
90% 1800
2,000
WIP Akhir
FPD
DM
DL
FOH
Pertanggungjawaban Biaya

3000
3000
3000
3000

100%
100%
70%
70%

3000
3000
2100
2100

3,000
4,000
2,500
2,000

Biaya
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH
Total

14,400,000
19,200,000
11,560,000
9,248,000
75,600,000
100,800,000
60,690,000
48,552,000
340,050,000

2 Finish good
wip dept. pengemasan

Total Cost
287,500,000
6,000,000
8,000,000
4,500,000
3,600,000

22,100,000

0
9,000,000
12,000,000
5,250,000
4,200,000

30,450,000
340,050,000

Eq.Unit

Biaya/Unit

30,000
30,000
28,900
28,900

3,000
4,000
2,500
2,000
11,500

287500000
287500000

Net Revenue Jadi Nilai By Product Diakui sebesar Harga Jualnya 10.000.000
Harga Jual
Tambahan Biaya Produksi
2000000
Marketing dan Administrasi
7.5%
750000
Net Revenue
1
PRODUK PRODUKSI TERJUAL HARGA
BIAYA LANJUTA penjualan
ALFA
10,000
9,000
20,000
45,000,000 180,000,000
BETA
12,000
11,500
10,000
115,000,000
DELTA
15,000
12,000
25,000
50,000,000 300,000,000
GAMMA
2,000
2,000
5,000
2,000,000
10,000,000
605,000,000
2
PRODUK
gross profit
ALFA
180,000,000
BETA
115,000,000
DELTA
300,000,000
GAMMA
10,000,000
3
PRODUK
ALFA
BETA
DELTA
GAMMA

PRODUKSI TERJUAL HARGA

BIAYA LANJUTA penjualan
10,000
10,000
15,600
156,000,000
12,000
11,500
10,000
115,000,000
15,000
12,000
25,000
50,000,000 300,000,000
2,000
2,000
5,000
2,000,000
10,000,000

10000000
2750000
7250000
hipotesis
alokasi jointcost
135,000,000
121,500,000
115,000,000
103,500,000
250,000,000
225,000,000
0
500,000,000
450,000,000

hipotesis
alokasi jointcost
156,000,000
134,740,883
115,000,000
99,328,215
250,000,000
215,930,902
0
521,000,000
450,000,000

1a

raw material
ap
wip 301
wip 302
wip 303
foh

11,000,000
11,000,000
2,000,000
3,000,000
4,000,000
1,000,000

raw material
c

raw material
foh
wip 303
payroll

10,000,000
500,000
200,000
300,000
20,000,000

payroll payble
e

20,000,000

wip 301
wip 302
wip 303
foh
sales salaries
adm salaries
payroll

2,500,000
4,000,000
3,500,000
5,000,000
3,000,000
2,000,000

foh-c

3,500,000

20,000,000

acc depre bangunan

acc depre peralatan
prepaid insurance
g

wip

1,000,000
2,000,000
500,000
9,300,000

foh
h

9,300,000

finish good 301

wip 301

9,200,000

finish good 303

wip 303

880,000

9,200,000

880,000

finish good
5000000
5,000,000
5,000,000
5000000
20000000
wip

material
4000000
11,000,000

500,000

14,500,000

Job 301
Materials
Labor
Applied FOH

Job 302
Job 303
2000000
1500000
3000000
2500000
4200000
3500000
9200000
7500000

400
200
280
880

PT Pelangi Jingga
FOR:
PRODUCT:
SPECIFICATION:
QUANTITY:
DIRECT MATERIALS
DATE

REQ. NO
DIRECT LABOR

DATE

HOURS
FACTORY OVERHEAD APPLIED

DATE

MACHINE HOURS

Direct Materials
Direct Labor
FOH Applied
Total Factory Cost

2000000 Selling Price

3000000 Factory Cost
4200000 Marketing
9200000 Administ
Profit

PT Pelangi Jingga
FOR:
PRODUCT:
SPECIFICATION:
QUANTITY:
DIRECT MATERIALS
DATE

REQ. NO

DATE

HOURS

DIRECT LABOR

FACTORY OVERHEAD APPLIED

DATE

MACHINE HOURS

Direct Materials
Direct Labor
FOH Applied
Total Factory Cost
3500400
5500200
7700280
16700880

1500000 Selling Price

2500000 Factory Cost
3500000 Marketing
7500000 Administ
Profit

Job Order No.

DATE ORDERED
DATE STARTED
DATE WANTED
DATE COMPLETED
DIRECT MATERIALS
AMOUNT

301 PT Pelangi Jingga

FOR:
PRODUCT:
SPECIFICATION:
QUANTITY:

DIREC
TOTAL
2000000

DATE

DIRECT LABOR
COST

REQ. NO

DIRE
DATE

HOURS

3000000

TORY OVERHEAD APPLIED

COST

FACTORY OV
DATE

MACHINE HOURS

4200000

elling Price
actory Cost

9,200,000
3000000
2000000

Job Order No.

DATE ORDERED
DATE STARTED
DATE WANTED
DATE COMPLETED
DIRECT MATERIALS
AMOUNT

4,200,000

Cost of Goo
For Mont

TOTAL
1500000

2500000

TORY OVERHEAD APPLIED

COST
3500000
7500000
3000000
2000000

400000
200000
280000
880000

302

DIRECT LABOR
COST

elling Price
actory Cost

Direct Materials
Direct Labor
FOH Applied
Total Factory Cost

2500000

Direct materials:
Materials inventory, Jan 1, 2004
Purchases
Materials available for use
Less: Ind
15.000
M
30.000
Direct materials consumed
Direct labor
Factory overhead:
Indirect materials
Indirect labor
Depreciation
Insurance Factory
Insurance - Store
General factory overhead
Total manufacturing cost
Add work in process inv, Jan 1
Less work in processinv, Jan 31

Cost of Goods Manufactured

Job Order No.

DATE ORDERED
DATE STARTED
DATE WANTED
DATE COMPLETED
DIRECT MATERIALS
AMOUNT

303

TOTAL
400000

DIRECT LABOR
COST
200000
FACTORY OVERHEAD APPLIED
COST
280000
Selling Price
Factory Cost
Marketing
Administ
Profit

an 1, 2004

nv, Jan 31

8800000
3000000
2000000

3,800,000

PT Pelangi Jingga
Cost of Goods Manufactured Statement
For Month Ending January 31, 2008

4,000,000
150
195

45

150
150

15
45
75
15
10
23
183
483
60
543
38

505