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COST OF PRODUCTION REPORT

FOR JUNE 2010

STEP 1 STEP 2 UNIT EQUIVALENT

PHYSICAL UNIT
BEGINNING WIP 1200
TRANSFER IN 2800
TOTAL 4000
TI Material CC
TRANSFER OUT 3500 3500 3500 3500
WIP ENDING (M=100%, CC=
80%) 500 500 500 400
TOTAL 4000 EU 4000 4000 3900

step 3

BEGINNING WIP Rp 35,600 Rp - Rp 20,000

TOTAL COST ADDED Rp 75,400 Rp 314,000 Rp 88,900
TOTAL COST TO ACCOUNT FO Rp 533,900 Rp 111,000 Rp 314,000 Rp 108,900

STEP 4
COST / UNIT Rp 28 Rp 79 Rp 28

STEP 5
TRANSFER OUT Rp 97,125 Rp 274,750 Rp 97,731
WIP ENDING (M=100%, CC=
80%) Rp 13,875 Rp 39,250 Rp 11,169
TOTAL COST ACCOUNTED FO Rp 111,000 Rp 314,000 Rp 108,900

PLANEFUEL
COST OF PRODUCTION REPORT
FOR JUNE 2010

STEP 1 STEP 2 UNIT EQUIVALENT

PHYSICAL UNIT
BEGINNING WIP 800
STARTED 7200
TOTAL 8000
MATERIAL DL FOH
TRANSFER OUT 7100 7100 7100 7100
WIP ENDING (M=100%, CC=
75%) 900 900 675 675
TOTAL 8000 8000 7775 7775
BEGINNING WIP Rp 728 Rp 30 Rp 60
TOTAL COST ADDED Rp 7,272 Rp 1,520 Rp 2,940
TOTAL COST TO ACCOUNT FOR Rp 8,000 Rp 1,550 Rp 3,000

STEP 4
COST / UNIT Rp 1 Rp 0.1994 Rp 0.3859

STEP 5
TRANSFER OUT Rp 7,100 Rp 1,415 Rp 2,740
WIP ENDING (M=100%, CC=
80%) Rp 900 Rp 135 Rp 260
TOTAL COST ACCOUNTED FO Rp 8,000 Rp 1,550 Rp 3,000
 THE BACHDIM CO
TRADITIONAL COSTING

DELUXE SUPREME
DM Rp 20,000 Rp 40,000
DL DEPT A Rp 10,000 Rp 32,000
DEPT B Rp 5,000 Rp 16,000
FOH Rp 200,000 Rp 800,000 1000000
TOTAL PRODUCTION COST Rp 235,000 Rp 888,000
UNIT PRODUCED 200 800
COST/ UNIT Rp 1,175 Rp 1,110

THE BACHDIM CO
ACTIVITY BASED COSTING

DELUXE SUPREME
DM Rp 20,000 Rp 40,000
DL DEPT A Rp 10,000 Rp 32,000
DEPT B Rp 5,000 Rp 16,000 Tarif
FOH material movement Rp 150,000 Rp 300,000 1000
machine set up 50000 100000 2000
Inspection 20000 80000 100
Shipment 100000 200000 2000
TOTAL PRODUCTION COST Rp 355,000 Rp 768,000
UNIT PRODUCED 200 800
COST/ UNIT Rp 1,775 Rp 960
 postaic box
TRADITIONAL COSTING

box c52 box w29

DM Rp 40,000 Rp 35,000 tarif fOH =
DL Rp 4,200 Rp 2,100
FOH Rp 245 Rp 204 10.2
TOTAL PRODUCTION COST Rp 44,445 Rp 37,304
UNIT PRODUCED 20000 10000
COST/ UNIT Rp 2 Rp 4

THE BACHDIM CO
ACTIVITY BASED COSTING

box c52 box w29

DM Rp 40,000 Rp 35,000
DL Rp 4,200 Rp 2,100 tarif FOH
FOH purc, stor, mat hand Rp 8,000 Rp 7,000 0.2
eng & product design Rp 200 Rp 500 20
machine set up 140 280 70
machi depre & maintain 72 60 3
factory depre, tax 48 40 2
others 36 30 1.5
TOTAL PRODUCTION COST Rp 52,696 Rp 45,010
UNIT PRODUCED 20000 10000
COST/ UNIT Rp 2.63 Rp 4.50
Problem 1

The Bachdim Co. produces two products, Deluxe and Supreme, and uses a costing system that accumulates all overhead in a si
umulates all overhead in a single cost pool and allocates it based