Pertemuan 4

Process Costing

Cost Accounting

1-1
Learning Objectives
1. Menghitung unit ekuivalen dan memahami cara
menggunakannya.
2. Membuat ayat jurnal untuk system kalkulasi biaya proses.
3. Menggunakan metode rata-rata tertimbang dan FIFO.

1-2
Physical Production Flow
Work in Process –
Cutting Department Work in Process –
Assembly Department
Materials
Labor Work in Process –
Factory Packaging Department
Overhead Labor
Factory Finished Goods
Materials
Overhead
Labor
Factory
Overhead

1-3
Physical Production Flow
Work in Process –
Cutting Department Work in Process –
Planning and Sanding Department
Materials
Labor Work in Process –
Factory Assembly Department
Overhead
Labor Work in Process –
Factory Painting Department
Overhead
Materials
Labor
Factory Materials
Work in Process – Overhead Labor
Melting Department Factory
Work in Process –
Overhead
Casting Department
Materials
Labor
Factory
Overhead Labor Finished Goods
Factory
Overhead

1-4
Physical Production Flow
Work in Process –
Work in Process –
Butchering Department
packaging Department

Materials
Labor
Finished Goods
Factory
Overhead

Work in Process –
Smoking Department Materials
Labor
Factory
Overhead
Labor
Factory
Overhead

Work in Process –
Grinding Department

Labor
Factory
Overhead

1-5
 Accounting for Materials, Labor, and Factory
Overhead
To illustrate the accounting for materials in a process cost system,
assume the American Chair Company uses a process cost system and
maintains separate work in process accounts in the general ledger for
each of its two processing departments, Cutting and Assembly.
The company manufactures a single style of chair. In the first department,
the chair frame is cut out of wood, and its parts are sanded and finished.
The frame is transferred to the second department, where frames are
assembled and padding and covering are added.
During January, direct materials costing $13,608 and $7.296 were used in
the Cutting Department and Assembly Department, respectively.

(a) Materials Costs

Work in Process---Cutting Department 13.608

Work in Process---Assembly Department 7.296

Materials 20.904

1-6
 Accounting for Materials, Labor, and Factory
Overhead
The detailed clerical work of accumulating labor costs by jobs is
eliminated in process costing because labor costs are traced only to
department.

Assume that during January 500 direct labor hours were worked in the
Cutting Department, and 921 direct labor hours were worked in the
Assembly Department. The wage rate is $100 per hour in both
department, so the January charge to production for direct labor is $5,000
and $9,210 for Cutting and Assembly, respectively.

(b) Labor Costs

Work in Process---Cutting Department 5.000

Work in Process---Assembly Department 9.210

Payroll 14.210

1-7
 Accounting for Materials, Labor, and Factory
Overhead
The following entry illustrates how actual factory overhead incurred during
January would be recorded in the general ledger of American Chair
Company.

(c) Factory Overhead Costs

Factory Overhead Control 20.900

Accounts Payable (taxes, utilities, etc) 7.400

Accumulated Depreciation—Machinery 5.700

Prepaid Insurance 500

Materials (for indirect materials) 1.700

Payroll (for indirect labor) 5.600

1-8
 Accounting for Materials, Labor, and Factory
Overhead
Factory overhead is charged to the producing department using
predetermined rates $7.60 per machine hour in the Cutting Department
and $12 per direct labor hour in the Assembly Department.

During January, 1,040 machine hours were used in Cutting and 921 direct
labor hours were worked in Assembly.

(d) Factory Overhead Costs

Work in Process—Cutting Department 7.904

Work in Process—Assembly Department 11.052

Applied Factory Overhead 18.956

1-9
The Cost of Production Report
The Cost of Production report is a worksheet presenting the amount
of cost accumulated and assigned to production during a month or
other period.
A cost of production report for a department can take many forms, but
it should show:

1. Total and unit costs of work received from one or more other departments.

2. Total and unit costs of materials, labor, and factory overhead added by the department.

3. The cost of beginning and ending work in process inventories

4. The cost transferred to a succeeding department or to finished goods.

1-10
The Cost of Production Report - Illustration

Assume that American Chair Company uses a process

cost system with an average cost flow assumption.
The following production data are available for
January:
Cutting Assembly

Units in Work in Process, beginning inventory ……. 100 180

Units started in Cutting Department ……………….. 600

Units transferred to Assembly Department ………… 500

Units received from Cutting Departement …………. 500

Units transferred to Finished Goods Inventory ……. 580

Units in Work in Process, ending inventory ……….. 200 100

1-11
Tingkat Penyelesaian

Cutting Department Assembly Department

Material 60% 100%

Direct Labor 20% 70%

FOH 40% 70%

1-12
The Cost of Production Report –Equivalent Unit

Equivalent units for each cost element in Cutting Department:

Materials Labor Overhead

Equivalent units transferred out *)………. 500 500 500

Equivalent units in ending inventory **) .. 120 40 80

Total equivalent units ……………………. 620 540 580

*) The units transferred from Cutting to Assembly are 100% complete with
respect to all elements of cost added in the Cutting Department.
**) Ending inventory in the Cutting Department is:
60% complete as to materials (200 units x 60% = 120);
20% complete as to labor (200 units x 20% = 40);
and 40% complete as to factory overhead (200 units x 40% = 80)

1-13
The Cost of Production Report
Cost Data for January are:
Cutting Assembly

Work in Process, beginning inventory:

Cost from preceding department ………………… --- $8,320

Materials ……………………………………………. $1,892 830

Labor ……………………………………………….. 400 475

Factory Overhead …………………………………. 796 518

Cost added to process during the current period:

Materials ……………………………………………. $13,608 $7,296

Labor ……………………………………………….. 5,000 9,210

Factory Overhead …………………………………. 7,904 11,052

1-14
The Cost of Production Report

The average cost per equivalent unit in Cutting Department:

Materials Labor Overhead

Cost in beginning inventory …………….. $1,892 $400 $796

Cost added during the current period ….. 13,608 5,000 7,904

Total cost to be accounted for ………….. $15,500 $5,400 $8,700

Divided by total equivalent units ……….. 620 540 580

Cost per equivalent unit ………………… $25 $10 $15

1-15
 American Chair Company
Cutting Department
Cost of Production Report
For January, 20xx
Quantity Schedule Materials Labor Overhead Quantity
Beginning Inventory ……………………………… 100
Started in process this period ………………….. 600
700
Transferred to Assembly Department …………. 500
Ending Inventory …………………………………. 60% 20% 40% 200
700
Cost Charged to Department Total Cost Equivalent Unit Cost
Units
Beginning Inventory
Materials ……………………………………... $1,892
Labor …………………………………………. 400
Factory Overhead ………………………….. 796
Total Cost in beginning inventory …. $3,088
Cost added during the current period
Materials …………………………………….. $13,608 620 $25
Labor ………………………………………… 5,000 540 10
Factory Overhead …………………………. 7,904 580 15
Total cost added during the current period ………. $26,512
Total cost charged to the department ………….. $29,600 $50
1-16
American Chair Company
Cutting Department
Cost of Production Report
For January, 20xx

Cost Accounted for as follows Units Percent Equivalent Unit Total Cost
Complete Units Cost
Transferred to Assembly Department …… 500 100 500 $50 $25,000
Work in Process, ending inventory:
Materials ……………………………... 200 60 120 $25 $3,000
Labor …………………………………. 200 20 40 10 400
Factory Overhead …………………… 200 40 80 15 1,200 4,600
Total cost accounted for …………………... $29,600

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1-18
 Assembly Department
Equivalent unit:
From Preceding Materials Labor Overhead
Department
Equivalent units transferred out … 580 580 580 580
Equivalent units in ending inventory
………………………….. 100 100 70 70
Total Equivalent units ……………. 680 680 650 650

Average cost per equivalent unit:

From Preceding Materials Labor Overhead
Department
Cost in beginning inventory $8,320 $830 $475 $518
Cost added during the current period
25,000 7,296 9,210 11,052
Total cost to be accounted for $33,320 $8,126 $9,685 $11,570
Divided by total equivalent units 680 680 650 650
Total Equivalent units ……………. $49.00 $11.95 $14.90 $17.80

1-19
 American Chair Company, Assembly Department
Cost of Production Report, For January, 20xx
Quantity Schedule Materials Labor Overhead Quantity
Beginning Inventory ……………………………… 180
Received from Cutting Department …………… 500
680
Transferred to Finished Goods …….…………. 580
Ending Inventory …………………………………. 100% 70% 70% 100
680
Cost Charged to Department Total Cost Equivalent Unit Cost **)
Units *)
Beginning Inventory
Cost from preceding department ………... $8,320
Materials ……………………………………... 830
Labor …………………………………………. 475
Factory Overhead ………………………….. 518
Total Cost in beginning inventory …. $10,143
Cost added during the current period
Cost from preceding department………….. $25,000 680 $49.00
Materials …………………………………….. 7,296 680 11.95
Labor ………………………………………… 9,210 650 14.90
Factory Overhead …………………………. 11,052 650 17.80
Total cost added during the current period ………. $52,558
1-20
Total cost charged to the department ………….. $62,701 $93.65
 American Chair Company, Assembly Department
Cost of Production Report, For January, 20xx

Cost Accounted for as follows Units Percent Equivalent Unit Total Cost
Complete Units Cost
Transferred to Finished Goods…… 580 100 580 $93.65 $57,317
Work in Process, ending inventory:
Cost from preceding department…... 100 100 100 $49.00 $4,900
Materials ……………………………... 100 100 100 11.95 1,195
Labor …………………………………. 100 70 70 14.90 1,043
Factory Overhead …………………… 100 70 70 17.80 1,246 8,384
Total cost accounted for …………………... $62,701

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 Contoh soal
PT Milagros menggunakan proses costing dalam akumulasi biaya produksinya. PT Milagros
mempunyai 2 departemen yaitu Departemen pengolahan (Processing Department) sebagai
Departemen 1, di departemen ini proses yang dilakukan adalah mengubah molekul dasar H2O
menjadi OH yang Stabil dengan proses alami. Setelah Air bersifat OH Stabil prose di Departemen
Pengolahan selesai dan ditransfer ke Departemen Pengemasan (Packaging Department) sebagai
departemen kedua. berikut data produksi dan biaya dari 2 departemen tersebut untuk periode bulan
April 2016. Di Departemen Pengemasan tidak ada Direct Materials yang ditambahkan.
Processing Packaging
Department Department
Beginning WIP 21.000 15.000
Started this Periods 99.000 90.000
Transfered to Packaging Department 90.000
Transfered to Finished goods 95.000
Unit Shrinkage 6.000
Ending WIP Processing Department (100% Direct Materials, 60% Conversion Cost) 24.000
Ending WIP Packaging Department (70% Conversion Cost) 10.000

Data Biaya
Beginning WIP
Cost from preceding Department. 153.750.000
Direct Materials 129.600.000
Direct Labor 83.124.000 112.800.000
FOH 111.360.000 137.250.000
Cost added to process during period -
Cost from preceding Department. ???
Direct Materials 332.100.000
Direct Labor 230.076.000 263.580.000
FOH 222.720.000 320.730.000
Diminta :Susunlah Cost of Production Report (COPR) untuk Processing dan Packaging
Department dengan asumsi PT Milagros menggunakan metode rata-rata!
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METODE FIFO

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LANGKAH-LANGKAH

Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan

pada periode sekarang
Langkah 2: Menghitung average cost (hanya untuk cost added) per
equivalent unit.
Langkah 3: Membuat Cost of Production Report.

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Langkah 1: Menghitung equivalent unit untuk
Biaya yang ditambahkan pada periode sekarang

Tingkat Penyelesaian Persediaan Awal:

Cutting Assembly
Materials 80% 40%
Labor 40% 20%
FOH 60% 20%

1-25
 Cara 1: Menghitung Unit Ekuivalen

M L FOH
% penyelesaian WIP beg. inv 80% 40% 60%
% to complete WIP beg. inv 20% 60% 40%
Units in beginning inv. 100 100 100
Eq. units to complete beg inv 20 60 40
Units in ending inv. 200 200 200
% penyelesaian WIP end. inv 60% 20% 40%
Equivalent units ending inv. 120 40 80
Eq. units started and completed * 400 400 400
Total Equivalent units 540 500 520

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 Cara 2: Menghitung Unit Ekuivalen
M L FOH
Units in ending inv. 200 200 200
% penyelesaian WIP end. inv 60% 20% 40%
Equivalent units ending inv. 120 40 80
Eq. units transferred out 500 500 500
Total Equivalent units 620 540 580
Units in beginning inv. 100 100 100
% penyelesaian WIP beg. inv 80% 40% 60%
Less: Eq. Unit beg. Inv. 80 40 60
Total Equivalent units 540 500 520

1-27
Langkah 2: Menghitung average cost (hanya untuk
cost added) per equivalent unit.

Materials Labor FOH TOTAL

Cost added during period 13.608 5.000 7.904
Divided by total equivalent units 540 500 520
Cost per equivalent unit $25,20 $10,00 $15,20 $50,40

1-28
Langkah 3: Membuat Cost of Production Report.
PT …
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 100
Started in process 600
700
Transferred to Ass. Dept. 500
Ending Inventory 60% 20% 40% 200
700
Cost charged to Departement Total Cost Eq. nit Unit Cost
Beginning inventory:
Materials $1.892
Labor 400
Factory overhead 796
Total cost in beginning inv $3.088
.
Cost added during the current period:
Materials $13.608 540 $25,20
Labor 5.000 500 10,00
Factory overhead 7.904 520 15,20
Total cost added $26.512
Total cost charged to department $29.600 $50,40
1-29
Cost Accounted for as Follow: Current Eq. Unit Total Cost
Units % Unit Cost
Transfered to Ass. Dept.:
From beginning inv: $3.088
Cost to complete:
Materials 100 20 20 $25,20 504
Labor 100 60 60 10,00 600
Factory overhead 100 40 40 15,20 608 $4.800
Started and completed 400 100 400 50,40 20.160
Total cost transferred $24.960
WIP, ending inventory
Materials 200 60 120 $25,20 $3.024
Labor 200 20 40 10,00 400
Factory overhead 200 40 80 15,20 1.216 4.640
Tot. cost accounted for $29.600

1-30
 Langkah 1: Menghitung equivalent unit untuk
Biaya yang ditambahkan pada periode sekarang

From
Pre. M L FOH
Dept
% penyelesaian WIP beg. inv 100% 40% 20% 20%
% to complete WIP beg. inv 0% 60% 80% 80%
Units in beginning inv. 180 180 180 180
Eq. units to complete beg inv 0 108 144 144
Units in ending inv. 100 100 100
% penyelesaian WIP end. inv 100% 70% 70%
Equivalent units ending inv. 100 100 70 70
Eq. units started and completed * 400 400 400 400
Total Equivalent units 500 608 614 614

1-31
Langkah 2: Menghitung average cost (hanya untuk
cost added) per equivalent unit.

From beg
Dept M Labor FOH TOTAL
Cost added $24.960 $7.296 $9.210 $11.052
Divided by total eq. unit 500 608 614 614
Cost per equivalent unit $49,92 $12,0 $15,0 $18,0 $94,92

1-32
 Langkah 3: Membuat Cost of Production Report.
PT …
Assembly Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 40% 20% 20% 180
Started in process 500
680
Transferred to Ass. Dept. 580
Ending Inventory 100% 70% 70% 100
680
Eq.
Cost charged to Departement Total Cost Unit Unit Cost
Beginning inventory:
Cost from preceding departemen $8.320
Materials 830
Labor 475
Factory overhead 518
Total cost in beginning inv. $10.143
Cost added during the current period:
Cost from preceding departemen $24.960 500 $49,92
Materials 7.296 608 12,00
Labor 9.210 614 15,00
Factory overhead 11.052 614 18,00
Total cost added $52.518 1-33
Total cost charged to department $62.661 $94,92
Cost Accounted for as Follow: % Comp Eq. Unit Total Cost
Units Unit Cost
Transfered to Ass. Dept.:
From beginning inv: $10.143
Cost to complete:
Materials 180 20 108 12,00 1.296
Labor 180 60 144 15,00 2.160
Factory overhead 180 40 144 18,00 2.592 $16.191
Started and completed 400 100 400 94,92 37.968
Total cost transfered $54.159
WIP, ending inventory
From beginning inv 100 100 100 $49,92 $4.992
Materials 100 100 100 12,00 1.200
Labor 100 70 70 15,00 1.050
Factory overhead 100 70 70 18,00 1.260 8.502
Tot. cost accounted for $62.661

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LATIHAN-FIFO
Twonka Beverage Company memproduksi minuman dalam dua tahap.
Bahan baku diproses di Departemen Mashing kemudiandiproses di
Departemen Blending. Di Departemen Blending ada penambahan bahan-bahan lain.
Perusahaan ini menggunakan asumsi FIFO cost flow.
Berikut ini adalah data untuk bulan September 2004.
Mashing Blending
Units in beginning inventory
Mashing (90% M, 60% L, and 30% FOH) 600
Blending (50% M, 20% L, and 20% FOH) 1.000
Units started in process in Mashing Dept. 3.000
Units transferred from Mashing to Blending Dept. 3.100 3.100
Units added to process in Blending Dept. 3.100
Units transferred to Finished Goods inv. 6.400
Units in ending inventory
Mashing (60% M, 40% L, and 20% FOH) 500
Blending (100% M, 60% L, and 60% FOH) 800
1-35
Costs data: Mashing Blending
WIP, beg. Inv.
Cost from preceding dept. $1.770
Materials $1.088 100
Labor 172 55
FOH 172 74

Cost added to process during Mashing Blending

period
Materials 6.006 1.405
Labor 1.470 2.004
FOH 3.020 2.672
Diminta:
1. Buat Cost of Production Report.
2. Jurnal untuk mencatat pemakaian biaya dan transfer dari
Departemen Mashing ke Departemen Blending dan dari
Departemen Blending ke Finished Goods.

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1-37
Perlakukan atas Unit Hilang atau Unit Rusak:

pada awal proses

tidak menambah unit ekuivalent
Unit Hilang
pada akhir proses
menambah unit ekuivalent

rusak normal
menambah harga pokok barang jadi
Unit Rusak
rusak abnormal
masuk ke rugi-laba

1-38
Contoh Kasus 1
Dept 1 Dept 2
Diproses 5.000 buah 3.500 buah
Hilang awal 100 200
Hilang akhir 200 -
Rusak normal 300 -
Rusak abnormal 200 -
Selesai 3.500 2.700
Dalam proses akhir 700 600
Tingkat penyelesaian:
Bahan 100% 100%
Konversi 4/7 2/3
Biaya:
Bahan Rp4.900.000 -
Upah Rp4.400.000 Rp3.100.000
FOH Rp2.200.000 Rp1.860.000
Kerusakan diketahui pada tingkat penyelesaian 60%

1-39
PT X
Laporan Harga Pokok Produksi – Departemen 1
Bulan …….. Tahun ……

1. Skedul Kuantitas:
Diproses 5.000 buah
Selesai 3.500 buah
Hilang 300 buah
Rusak 500 buah
Dalam Proses 700 buah 5.000 buah

2. Unit Ekuivalen Bahan Konversi

Selesai 3.500 buah 3.500 buah
Hilang akhir 200 buah 200 buah
Rusak 500 buah 300 buah
Dalam proses 700 buah 400 buah
Jumlah 4.900 buah 4.400 buah

Lanjut…..
1-40
3. Cost per Unit: Biaya Per Unit
Bahan Rp4.900.000 : 4.900 Rp1.000
Upah Rp4.400.000 : 4.400 1.000
FOH Rp2.200.000 : 4.400 500
Total biaya Rp11.500.000
Total Cost Per Unit Rp2.500

4. Pertanggungjawaban Biaya
a. Nilai Barang Rusak (500 buah):
Bahan = 500 buah x Rp1.000 x 100% Rp500.000
Konversi = 500 buah x Rp1.500 x 60% 450.000 Rp950.000
Barang rusak normal = 300/500 x Rp950.000 Rp570.000
Barang rusak abnormal = 200/500 x Rp950.000 Rp380.000 Rp950.000

b. Nilai Barang Jadi:

3.500 buah x Rp2.500 Rp8.750.000
ditambah, barang rusak normal 570.000
ditambah, hilang akhir 200 x Rp2.500 500.000 Rp9.820.000

Lanjut….. 1-41
4. Pertanggungjawaban Biaya (lanjutan):
c. Nilai Barang Dalam Proses akhir periode:
Bahan = 700 buah x Rp1.000 x 100% Rp700.000
Konversi = 700 buah x Rp1.500 x 4/7 600.000 Rp1.300.000

Just untuk nge-cek…!

Biaya Produksi – Dept 1

Bahan Rp4.900.000 Barang Selesai Rp9.820.000

Upah 4.400.000 Barang Dlm Proses 1.300.000

FOH 2.200.000 Barang Rusak Abnormal 380.000

Total Rp11.500.000 Total Rp11.500.000

Lanjut….. 1-42
PT X
Laporan Harga Pokok Produksi – Departemen 2
Bulan …….. Tahun ……

1. Skedul Kuantitas:
Diproses 3.500 buah
Selesai 2.700 buah
Hilang Awal 200 buah
Dalam Proses 600 buah 3.500 buah

2. Unit Ekuivalen Dari Dept 1 Konversi

Selesai 2.700 buah 2.700 buah
Dalam proses 600 buah 400 buah
Jumlah 3.300 buah 3.100 buah

Lanjut…..
1-43
3. Cost per Unit: Biaya Per Unit
Dari Departemen 1 Rp9.820.000 : 3.500 *) Rp2.805,71
Upah Rp3.100.000 : 3.100 1.000,00
FOH Rp1.860.000 : 3.100 600,00
Total biaya Rp14.780.000
Total Cost Per Unit Rp4.405,71
*) penyesuaian : 200/3.300 x Rp2.805,71 170,04
Total Cost per Unit penyesuaian Rp4.575,75

4. Pertanggungjawaban Biaya
a. Nilai Barang Jadi:
2.700 buah x Rp4.575,75 Rp12.354.525
dibulatkan menjadi Rp12.354.550
b. Nilai Barang Dalam Proses:
Dari Dept 1 = 600 buah x Rp2.975,75 **) x 100% Rp1.785.450
Konversi = 600 buah x Rp1.600 x 2/3 640.000 Rp2.425.450
Total Rp14.780.000

**) Rp2.805,71 + Rp170,04

1-44
Bila Ada WIP Awal
Ada 2 metode yang bisa digunakan:
1. Metode Rata-Rata
2. Metode FIFO

Perbedaannya terletak pada penghitungan:

• Unit Ekuivalen
• Cost per Unit

1-45
Bila Ada WIP Awal

Unit Ekuivalen Cost per Unit

Metode Unit Selesai + (Nilai WIP awal + biaya periode ybs)

Prestasi atas WIP
Rata-Rata akhir
Unit Ekuivalen

Metode Penyelesaian WIP biaya periode ybs

FIFO awal +
Unit Ekuivalen
penyelesaian
bahan menjadi
barang jadi +
prestasi atas WIP
akhir

1-46
Bila Ada WIP Awal (ilustrasi)

= WIP awal = pekerjaan periode berjalan

Unit Ekuivalen:
Metode Rata = 3 + ½ = 3½
Metode FIFO = ¾ + 2 + ½ = 3¼
1-47
Contoh Kasus 2
Departemen A Departemen B

WIP awal 500 unit 600 unit

Tingkat penyelesaian 1/5 2/3

Barang Selesai 3.000 unit 1.200 unit

WIP akhir 700 unit 400 unit

Tingkat penyelesaian 2/7 3/4

Hitung unit ekuivalen dengan metode rata-rata dan

metode FIFO pada masing-masing Departemen.

1-48
Contoh Kasus 2 Lanjutan….
Departemen A
WIP awal 500 unit
Tingkat penyelesaian 1/5
Barang Selesai 3.000 unit
WIP akhir 700 unit
Tingkat penyelesaian 2/7

Metode Rata-Rata:
= Unit Selesai + Prestasi WIP akhir
= 3.000 unit + ( 2/7 x 700 unit) = 3.200 unit.

Metode FIFO:
= Penyelesaian WIP awal + penyelesaian bahan + Prestasi WIP akhir
= (4/5 x 500 unit) + (3.000 – 500) unit + ( 2/7 x 700 unit)
= 400 + 2.500 + 200 = 3.100 unit.
1-49
Contoh Kasus 2 Lanjutan….
Departemen B
WIP awal 600 unit
Tingkat penyelesaian 2/3
Barang Selesai 1.200 unit
WIP akhir 400 unit
Tingkat penyelesaian 3/4

Metode Rata-Rata:
= Unit Selesai + Prestasi WIP akhir
= 1.200 unit + ( 3/4 x 400 unit) = 1.500 unit.

Metode FIFO:
= Penyelesaian WIP awal + penyelesaian bahan + Prestasi WIP akhir
= (1/3 x 600 unit) + (1.200 – 600) unit + ( 3/4 x 400 unit)
= 200 + 600 + 300 = 1.100 unit.
1-50
Contoh Kasus 3
Dept 1 Dept 2
WIP awal 500 buah 600 buah
Tingkat Penyelesaian:
Bahan 100% 100%
Konversi 3/5 2/3
Diproses 7.000 buah 6.500 buah
Hilang 200 buah 100 buah
Selesai 6.500 buah 6.300 buah
WIP akhir 800 buah 700 buah
Tingkat penyelesaian:
Bahan 100% 100%
Konversi 1/4 3/7

Lanjut….
1-51
Contoh Kasus 3
Lanjutan….
Dept 1 Dept 2
Nilai WIP awal:
Dari Dept 1 - Rp2.000.000
Bahan Rp1.000.000 -
Upah Rp450.000 Rp400.000
FOH Rp300.000 Rp200.000
Biaya periode berjalan:
Bahan Rp13.600.000 -
Upah Rp9.600.000 Rp6.200.000
FOH Rp6.400.000 Rp3.100.000

Diminta:
Buatlah Laporan Harga Pokok Produksi untuk masing-masing
Departemen dengan menggunakan (a) metode rata-rata dan
(b) metode FIFO
1-52
 ₵
The End

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