Sie sind auf Seite 1von 5

Kelompok kelompok 8 :

1. Denia Khaerunissa (8)

2. Devi Bertha Sitorus (9)

3. Rama Tri Sakria (27)

4. Yeriko Bagas Christianto (37)

P5-2
(1)

Direct Material : job 204 + job 207 + job (102, 103, 205, 206)

: 970 + 2450 + 6285

: $ 9705

Work in Process

Job 203 Job 206 Total

Direct Materials$2035 $1980 $4015

Direct Labor $2500 $1000 $3500

Overhead $2000 $800 $2800

Total $6535 $3780 $10315

Ket : Job 203

DM :$1480 + $555

DL :$1000 + $1500

FOH : 80% Dari Direct labor cost

(2)
Work in Process $4850

Materials $1250

Payroll $2000

FOH Control(80% payroll) $1600

Finished Goods* $9550

Work in Process $9550

Cost of Goods Sold $9550

Finished Gooods $9550

Accounts Receivable $9550

Sales $9550

*$4700 + $4850

(3)

Cost of Goods Manufacture

Job 205 :

Direct Material $2500

Direct Labor $2100

FOH Control $1680

Total $6280

Job 202 $9550

Job 204 $6930

Job 207 $5870

Cost of Goods Manufactured $28630

(4)
Actual Overhead (1375 + 2500 + 2700 + 2790) $9365

Applied Overhead

Job 204 (1760-960) $800

Job 207 $1520

Job (202,203,205,206)* $5280

Total Applied Overhead $7600

Underapplied $1765

*(100+75+105+50) x $20 x 80%

(5)

Sales* $36420

COGS (24280)

Underapplied overhead (1765)

Gross Profit $10375

*Total sales Jobs 201, 202, 205: (8450 + 9550 + 6280) x 1.5