SOAL

Production Cost
BWIP, 1 Juli (75% completed) 20,000 WIP, 1 Juli $3,525
Completed & transferred out 50,000 Cost added Juli $10,125
EWIP, 31 juli (25% completed) 10,000

WEIGHTED AVERAGE METHOD FIFO METHOD

1. Physical flow : Unit yang dipertanggung jawabkan : 1. Physical flow : Unit yang dipertanggung jawabkan :
BWIP , 75% completed 20,000 BWIP , 75% completed 20,000
started during Juli 40,000 started during Juli 40,000
total unit yang dipertanggungjawabkan 60,000 total unit yang dipertanggungjawabkan 60,000
Physical flow FIFO =
Unit yang diperhitungkan : Physical flow Weighted Unit yang diperhitungkan :
completed & transferred out : Average completed & transferred out :
started & completed 30,000 started & completed 30,000
BWIP 20,000 50,000 BWIP 20,000 50,000
EWIP , 25% completed 10,000 EWIP , 25% completed 10,000
total unit yang diperhitungkan 60,000 total unit yang diperhitungkan 60,000

2. Equivalent unit : unit completed 50,000 2. Equivalent unit : unit started & completed 30,000
+ EWIP , 25% completed (10,000 x 25%) 2,500 + BWIP (100% - 75%) x 20,000 5,000
equivalent unit 52,500 + EWIP , 25% completed (10,000 x 25%) 2,500
equivalent unit 37,500

3. Unit cost : $ 3,525 + $ 10,125 '= $ 0.26 / eq unit 3. Unit cost : $10,125 '= $ 0.27 / unit
52,500 37,500

4. Inventories : cost of goods transf out 50,000 x $ 0.26 = $ 13,000 4. Inventories : cost of goods transf out
cost of EWIP 2,500 x $ 0.26 = $ 650 BWIP $ 3,525 + (5,000 x $ 0.27) = $ 4,875
total biaya yang diperhitungkan $13,650 started&compl 30,000 x $ 0.27 = $ 8,100
cost of EWIP 2,500 x $ 0.27 = $ 675
total biaya yang diperhitungkan '$ 13,650
5. Cost reconsiliation : 5. Cost reconsiliation :
biaya yg dipertanggungjawabkan : biaya yg diperhitungkan : biaya yg dipertanggungjawabkan : biaya yg diperhitungkan :
BWIP $3,525 COG transf out $3,525 BWIP $3,525 BWIP = $ 4,875
cost add $10,125 EWIP $10,125 cost added $10,125 started & completed = $ 8,100
$13,650 $13,650 $13,650 cost of EWIP = $ 675
'$ 13,650
NONUNIFORM / MULTIPLE INPUTS

Production Cost
BWIP, 1 Juli (50% completed) 10,000 WIP 1 Jul, Material $1,600
Completed & transferred out 60,000 Conversion Cost $200
EWIP, 31 Juli (40% completed) 20,000 Current cost
Material $12,000
Conversion Cost $3,200

1. Physical flow : Unit yang dipertanggung jawabkan :

BWIP , 50% completed 10,000
started during Juli 70,000
total unit yang dipertanggungjawabkan 80,000

Unit yang diperhitungkan :

completed & transferred out
started & completed 50,000
BWIP 10,000 60,000
EWIP , 40% completed 20,000
total unit yang diperhitungkan 80,000

2. Equivalent unit : Material Conversion cost

unit completed 60,000 60,000
+ EWIP, (material 100% , CC 40%) 20,000 8,000
equivalent unit 80,000 68,000

3. Unit cost : unit material cost = $ 1,600 + $ 12,000 = $0.17

80,000

unit conversion cost = $ 200 + $ 3,200 = $0.05

68,000

total unit cost = $ 0.17 + $ 0.05

= $ 0.22 / completed unit

4. Inventories : cost of goods transf out 60,000 x $ 0.22 = $ 13,200

cost of EWIP : material 20,000 x $ 0.17 = $ 3,400
CC 8,000 x $ 0.05 = $ 400
total biaya yang diperhitungkan $17,000

5. Cost reconsiliation :
biaya yg dipertanggungjawabkan : biaya yg diperhitungkan :
BWIP $1,800 COG transf out = $ 13,200
current cost $15,200 EWIP material = $ 3,400
$17,000 CC = $ 400
$17,000
WEIGHTED AVERAGE METHOD

40,000 units Started

20,000 30,000 10,000

Beginning Work in Process Started & Completed Ending Work in Process

50,000 units Completed & Transferred Out

UNUNIFORM

70,000 units Started

10,000 50,000 20,000

Beginning Work in Process Started & Completed Ending Work in Process

60,000 units Completed & Transferred out