Bab 7 The Cost of Quality and Accounting for Production Losses.pdf

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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For…

Hal. 7-1

Supported by Nugraha Corporation

CHAPTER 7 THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES

The Cost of Quality Meliputi cost untuk mendapatkan kualitas dan cost akibat kualitas tidak terpenuhi. Types of Quality Costs 1. Prevention costs Cost untuk mencegah kegagalan produk. Cost untuk mendisain produk dan system produksi yang berkualitas tinggi. 2. Appraisal costs costs Cost untuk mendeteksi kegagalan produk Cost untuk inspeksi material, produksi (dalam proses dan produk jadi). Cost untuk mendapatkan informasi tingkat kepuasan pelanggan. 3. Failure costs Cost apabila terjadi kegagalan produk. Internal failure costs: biaya kegagalan produk selama dalam proses (spoilage, rework dll). External failure costs: terjadi setelah produk dijual (garansi, complaint, penurunan penjualan dll).  

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Total Quality Management Agar perusahaan bisa bertahan dalam persaingan bisnis bisnis  harus bisa menyediakan produk yang berkualitas dengan harga yang ‘menarik ’ ’. Total Quality Management adalah peningkatan kualitas dengan cara meningkatkan kualitas seluruh proses dan aktivitas. Karakteristik TQM: 1. Seluruh aktivitas bisnis bertujuan melayani pelanggan, baik internal maupun eksternal. 2. Top manajemen berperan aktif dalam peningkatan kualitas. 3. Seluruh pegawai terlibat secara aktif dalam peningkatan kualitas. 4. Memiliki system untuk mengidentifikasi masalah, membangun pemecahan masalah dan tujuan peningkatan kualitas. 5. Menganggap karyawan sebagai asset yang bernilai tinggi dan memberikan pelatihan terus-menerus kepada karyawan. 

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Accounting for Production Production Losses Losses in a Job Job Order Cost System Accounting for Scrap Scrap : sisa material material yang rusak dan tidak bisa dikembalikan ke vendor material yang rusak akibat kesalahan pekerja / mesin   


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Hal. 7-2

A. Jika nilai scrap tidak material: pada waktu terjadi scrap tidak di catat, dan saat dijual dapat dicatat sbb: 1. Penjualan scrap dicatat sebagai scrap sales Cash (or Accounts Receivable) Scrap Sales (or Other Income)

500

2. Penjualan scrap sebagai pengurang cost of goods sold Cash (or Accounts Receivable) Cost of Goods Sold

500

3. Penjualan scrap sebagai pengurang Factory overhead control Cash (or Accounts Receivable) Factory Overhead Control

500

4. Penjualan scrap dicatat sebagai pengurang material cost job ybs Cash (or Accounts Receivable) Work in Process

500

500

500

500

500

B. Jika nilai scrap material 1. Pada saat terjadi scrap Scrap Inventory Work in Process

5.000

2. Pada saat dijual Cash (or Accounts Receivable) Scrap Inventory

5.000

5.000

5.000

Accounting for Spoiled Goods Spoiled goods (spoilage) : Merupakan kerusakan pada produk yang sudah selesai seluruhnya atau selesai sebagian. Tidak bisa diperbaiki karena secara teknis tidak bisa atau tidak ekonomis.  

Spoilage Caused by Customer Biaya spoilage dibebankan kepada pelanggan. COGS = Total Cost – harga jual Spoiled Goods Inventory Ilustrasi: Cost satu buah kursi: Materials Direct labor Factory overhead Total  

$20 5 10 $35

Ada seorang pelanggan memesan 1.000 buah kursi (Job 876). Setelah selesai pembuatan 100 buah kursi pelanggan tersebut minta perubahan model. 100 kursi yang sudah selesai tidak dapat diperbaiki, tetapi dapat dijual $10 per kursi. Harga jual kursi 150% dari COGS.


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Hal. 7-3

Total costs yang dibebankan pada job 876: 1.100 unit x $35 = $38.500 Jurnal untuk mencatat penyelesaian job 876: Spoiled Goods Inventory (100 x $10) Cost of Goods Sold ($38.500 – $1.000) Work in Process

1.000 37.500 38.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan: Accouts Receivable (or cash) Sales ($37.500 x 150%)

56.250 56.250

Jurnal untuk mencatat penjualan spoiled goods: Cash (or Accouts Receivable) Spoiled Goods Inventory

1.000 1.000

Spoilage Caused by Internal Failure Biaya spoilage dibebankan pada perusahaan (FOH control), COGS sebesar unit x unit cost.  

Jika spoilage bisa dijual: Hasil penjualan debet ke Spoiled goods inventory, FOH Control = biaya spoilage – Spoilage Goods Inventory.  

Jurnal untuk mencatat penyelesaian job 876: Spoiled Goods Inventory (100 x $10) Factory Overhead Control Cost of Goods Sold (1.000 x $35) Work in Process

1.000 2.500 35.000 38.500


52.500 52.500

Jurnal untuk mencatat penjualan spoiled goods: idem Accounting for Rework Job 901 sudah selesai dibuat dengan total biaya $200.000. Kemudian ada rework (berupa penggantian material) dengan biaya sbb: Materials Direct labor Factory overhead Total

$8.000 1.000 4.000 $13.000


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Hal. 7-4

Rework Caused by Customer Biaya rework dibebankan pada customer (debet ke Work in Process) 

Jurnal untuk mencatat rework: Work in Process Materials Payroll Applied Factory Overhead

13.000 8.000 1.000 4.000


319.500 319.500

Rework Caused by Internal Failure Biaya rework dibebankan pada perusahaan (debet ke Factory Overhead Control) 

Jurnal untuk mencatat rework: Factory Overhead Control Materials Payroll Applied Factory Overhead

13.000 8.000 1.000 4.000



300.000 300.000

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Hal. 7-5

Accounting for Productioan Losses in a Process costing System Internal Failure Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead Control). Jika produk yang rusak bisa dijual, maka Hasil penjualannya di debet ke Spoiled Goods Inventory. (FOH Control = Total cost produk rusak – Spoiled Goods Inventory)). Ilustrasi: Deco Pottery Company membuat gelas keramik dalam departemen yaitu departemen Molding dan Glazing. Di departemen Molding ada proses pemanasan sehingga ada gelas yang pecah (M 100%, CC 80%). Gelas yang pecah di departemen Molding tidak ada harga jualnya. Gelas yang rusak pada departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%). Gelas yang sempurna dijual $2,5 per unit, yang rusak dijual $0,5 per unit. Data bulan November: Molding Glazing Units in WIP, beg. inv. 4.000 3.000 Units started in Molding Dept. 21.000 Units transferred to Glazing Dept. 19.000 Units received from Molding Dept. 19.000 Units transferred to Finished Goods inv. 15.000 Units in WIP, end. Inv. 3.600 4.000 Units spoiled during the period 2.400 3.000 Tingkat penyelesaian WIP ending inventory Molding Glazing Materials 100% 100% Conversion Costs 30% 25% Costs data: WIP, beg. Inv. Molding Glazing Cost from preceding dept. $1.396,00 Materials $615,00 196,00 Labor 366,40 310,00 FOH 549,60 310,00 Cost added to process during period Materials 3.885,00 1.520,00 Labor 2.273,60 3.718,00 FOH 3.410,40 3.718,00  

I. Average Cost Flow Assumption A. Departemen Molding Langkah 1: Menghitung equivalent unit M Eq. units transf. out Units in ending inv. 3.600 Tingkat penyelesaian 100% Eq. units ending inv. Units of spoilage 2.400 Tingkat penyelesaian 100%

L 19.000

FOH 19.000

3.600 30% 3.600

19.000 3.600 30%

1.080 2.400 80%


1.080 2.400 80%

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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For… Eq. units of spoilage 2.400 Total Equivalent units 25.000 Langkah 2: Membuat Cost of Production Report Deco Pottery Company Molding Departement Cost of Production Report For November, 20A Quantity Schedule Material Labor Beginning Inventory Started in process Transferred to Glazing Dept. Ending Inventory Lost in the process

100% 100%

1.920 22.000

30% 80%

Cost charged to Departement Total Cost Beginning inventory: Materials $615,00 Labor 366,40 Factory overhead 549,60 Total cost in beginning inv. $1.531 Cost added during the current period: Materials 3.885,00 Labor 2.273,60 Factory overhead 3.410,40 Total cost added $9.569 Total cost charged to department $11.100 Cost Accounted for as % Eq. Unit Unit follows Units Comp Cost Transfer to Glazing Dep 19.000 100 19.000 $0,48 Spoilage charge to FOH Materials 2.400 100 2.400 $0,18 Labor 2.400 80 1.920 0,12 Factory overhead 2.400 80 1.920 0,18 WIP, ending inventory Materials 3.600 100 3.600 $0,18 Labor 3.600 30 1.080 0,12 Factory overhead 3.600 30 1.080 0,18 Tot. cost accounted for Jurnal untuk mencatat transfer cost dari departemen WIP-Glazing Dept Factory Overhead Control WIP – Molding Dept. B. Departemen Glazing Langkah 1: Menghitung equivalent unit From Pre Dept. Eq. Units transferred out 15.000 Eq. Unit in ending inv 4.000

Material 15.000 4.000


FOH

30% 80% Eq.Unit

25.000 22.000 22.000

Hal. 7-6 1.920 22.000

Quantity 4.000 21.000 25.000 19.000 3.600 2.400 25.000 Unit Cost

$0,18 0,12 0,18 $0,48 Total Cost $9.120,00

$432,00 230,40 345,60 $648,00 129,60 194,40

1.008,00

972,00 $11.100,00

9.120 1.008 10.128

Labor 15.000 1.000

FOH 15.000 1.000

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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For… Eq. Unit of spoilage 3.000 3.000 Total equivalent unit 22.000 22.000 Langkah 2: Membuat Cost of Production Report Deco Pottery Company Glazing Departement Cost of Production Report For November 20A Quantity Schedule Material Labor Beginning Inventory Started in process Transferred to FG Ending Inventory Lost in the process

100% 100%

Cost charged to Departement Beginning inventory: Cost from preceding department Materials Labor Factory overhead Total cost in beginning inv. Cost added during the current period: Cost from preceding department Materials Labor Factory overhead Total cost added Total cost charged to department Cost Accounted for as follows Transfer to FG inv Trans to Spoiled G inv Spolage charge to FOH: Cost of spolage unit Less salvage value WIP, ending inv. Cost from pre Dep Materials Labor Factory overhead Tot. cost acc. For

Units 15.000 3.000

3.000 19.000

FOH

25% 100%

25% 100%

Total Cost

Eq. Unit

Hal. 7-7 3.000 19.000


$1.396 196 310 310 $2.212 $9.120 1.520 3.718 3.718 $18.076 $20.288 % Comp 100

3.000 3.000

100

4.000 4.000 4.000 4.000

100 100 25 25

Eq. Unit 15.000

3.000

4.000 4.000 1.000 1.000

22.000 22.000 19.000 19.000

$0,980

Unit Cost $0,98 $0,50 $0,98 2.940 $0,50 1.500 $0,478 1.912 0,078 312 0,212 212 0,212 212

Jurnal untuk mencatat transfer cost dari departemen Finished Goods inventory Spoilage Goods inventory Factory Overhead Control WIP – Glazing Dept.


$0,478 0,078 0,212 0,212

Total Cost $14.700 1.500

1.440

2.648 $20.288

14.700 1.500 1.440 17.640

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Hal. 7-8

C. Normal Production Shrinkage Contoh pada proses pembuatan sirup di Sweet-Stuff Company. Proses dimulai di departemen Cooking berupa pemanasan air gula sehingga ada penguapan (air berkurang). Kemudian ditransfer ke departemen Bottling. Berikut ini data Departemen Cooking pada bulan Pebruari: Gallons in Work in Process beginning inventory Gallons started in process in Cooking Dept. Gallons transferred to Bottling Departement Gallons in Work in Process, ending inventory Gallons lost in the process during the period Tingkat penyelesaian WIP end. Inv. Materials Labor FOH

4.000 26.000 5.000 5.000 5.000

100% 25% 25%

Costs data: WIP, beg. Inv. Materials Labor FOH Cost added to process during period Materials Labor FOH

$5.450 535 1.070 32.550 7.540 15.080

Departemen Cooking Langkah 1: Menghitung equivalent unit

Eq. Units transferred out Eq. Unit in ending inv Total equivalent unit

Material 20.000 5.000 25.000

Labor 20.000 1.250 21.250


FOH 20.000 1.250 21.250

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Langkah 2: Membuat Cost of Production Report Sweet-Stuff Company Cooking Departement Cost of Production Report For Pebruarl, 20A Quantity Schedule M Beginning Inventory Started in process during the period Transferred to Bottling Dept. Ending Inventory Units lost in the process

100%

Cost charged to Departement Beginning inventory: Materials Labor Factory overhead Total cost in beginning inv. Cost added during the current period: Materials Labor Factory overhead Total cost added Total cost charged to department Cost Accounted for as Follows Units Transfer to Canning Dept. 20.000 WIP, ending inv. Materials 5.000 Labor 5.000 Factory overhead 5.000 Total cost accounted for Jurnal: WIP – Bottling Dept. WIP – Cooking Dept.

L

FOH

25%

25%

Total Cost

Hal. 7-9

Eq.Unit

Q 4.000 26.000 30.000 20.000 5.000 5.000 30.000 Unit Cost

25.000 21.250 21.250

$$1,52 0,38 0,76

$5.450 535 1.070 $7.055

% Comp 100 100 25 25

$32.550 7.540 15.080 $55.170 $62.225 Unit Eq. Unit Cost 20.000 $2,66 5.000 1.250 1.250

$1,52 0,38 0,76

$2,66 Total Cost $53.200 $7.600 475 950

9.025 $62.225

53.200 53.200

II. Process Costing with a Fifo Cost Flow Assumption Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv: Molding Glazing Materials 100% 100% Conversion cost 60% 70% A. Departemen Molding Equivalent unit Material Labor FOH Eq. unit to complete beg. Inv 0 1.600 1.600 Eq. unit started and completed 15.000 15.000 15.000 Eq. unit ending inv 3.600 1.080 1.080


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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For… Eq. unit of spoilage 2.400 Total 21.000 Langkah 2: Membuat Cost of Production Report Deco Pottery Company Molding Departement Cost of Production Report For January, 2004 Quantity Schedule Material Labor Beginning Inventory 100% 60% Started in process Transferred to Ass. Dept. Ending Inventory Lost in the process

100% 100%

Cost charged to Departement Beginning inventory: Materials Labor Factory overhead Total cost in beginning inv. Cost added during the current period: Materials Labor Factory overhead Total cost added Total cost charged to department Cost Accounted for as Follow: Units Transfered to Ass. Dept.: From beginning inv: Cost to complete: Labor 4.000 Factory overhead 4.000 Started and completed 15.000 Total cost transfered Spoilage charged to FOH C Materials 2.400 Labor 2.400 Factory overhead 2.400 WIP, ending inventory Materials 3.600 Labor 3.600 Factory overhead 3.600 Tot. cost accounted for

1.920 19.600

FOH 60%

30% 80%

30% 80%

Total Cost

Eq. Unit

Hal. 7-10 1.920 19.600


$615,00 366,40 549,60 $1.531,00

% Comp

$3.885,00 2.273,60 3.410,40 $9.569,00 $11.100,00 Eq. Unit Unit Cost

21.000 19.600 19.600

$0,185 0,116 0,174 $0,475 Total Cost

$1.531,00 40 40 100

1.600 1.600 15.000

$0,116 0,174 $0,475

185,60 278,40

100 80 80

2.400 1.920 1.920

$0,185 0,116 0,174

$444,00 222,72 334,08

100 30 30

3.600 1.080 1.080

$0,185 0,116 0,174

$666,00 125,28 187,92

Average cost (Biaya rata-rata) = cost added / equvalent unit Jurnal: WIP – Glazing Dept.


9.120,00

$1.995,00 7.125,00 $9.120,00

1.000,80

979.20 $11.100,00

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Hal. 7-11

FOH Control WIP – Molding Dept.

10.120,80

1.000,80

B. Departemen Glazing Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang From Pre. Dep. Material Labor FOH Eq. unit to complete beg. Inv 0 0 900 900 Eq. unit started and completed 12.000 12.000 12.000 12.000 Eq. unit ending inv 4.000 4.000 1.000 1.000 Eq. unit of spoilage 3.000 3.000 3.000 3.000 Total 19.000 19.000 16.900 16.900 Langkah 2: Membuat Cost of Production Report. Deco Pottery Company Glazing Departement Cost of Production Report For January, 2004 Quantity Schedule Material Labor FOH Quantity Beginning Inventory 100% 70% 70% 3.000 Started in process 19.000 22.000 Transferred to Ass. Dept. 15.000 Ending Inventory 100% 25% 25% 4.000 Lost in the process 100% 100% 100% 3.000 22.000 Cost charged to Departement Total Cost Eq. Unit Unit Cost Beginning inventory: Cost from preceding departemen $1.396 Materials 196 Labor 310 Factory overhead 310 Total cost in beginning inv. $2.212 Cost added during the current period: Cost from preceding departemen $9.120 19.000 $0,48 Materials 1.520 19.000 0,08 Labor 3.718 16.900 0,22 Factory overhead 3.718 16.900 0,22 Total cost added $18.076 Total cost charged to departement $20.288 $1,00 Cost Accounted for as Follow: Units % Com E.Unit Un Cost Total Cost Transfered to Ass. Dept.: From beginning inv: $2.212 Cost to complete: Labor 3.000 30 900 $0,22 198 Factory overhead 3.000 30 900 0,22 198 $2.608 Started and completed 12.000 100 12.000 1,00 12.000 Total cost transfered $14.608 Tranf. to Spoilage Good Inv 3.000 $0,50 1.500 Spolage charged to FOH Cost of spoilage unit 3.000 100 3.000 $1,00 $3.000


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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For… Less Salvage value of SG

WIP, ending inventory From beginning inv Materials Labor Factory overhead Tot. cost accounted for

3.000

4.000 4.000 4.000 4.000

100 100 25 25

4.000 4.000 1.000 1.000

0,50

1.500

$0,48 0,08 0,22 0,22

$1.920 320 220 220

Jurnal: Finished Goods Inventory Spoiled Goods Inventory FOH Control WIP – Glazing Dept.

Hal. 7-12 1.500

2.680 $20.288

14.608 1.500 1.500 17.608

C. Normal Production Shrinkage Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%. Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang Material Labor FOH Eq. unit to complete beg. Inv 0 1.600 1.600 Eq. unit started and completed 16.000 16.000 16.000 Eq. unit ending inv 5.000 1.250 1.250 Total 21.000 18.850 18.850 Langkah 2: Membuat Cost of Production Report. Sweet-Stuff Company Cooking Departement Cost of Production Report For February, 20A Quantity Schedule Material Labor Beginning Inventory Started in process during the period Transferred to Bottling Dept. Ending Inventory Units lost in the process

100%

Cost charged to Departement Beginning inventory: Materials Labor Factory overhead Total cost in beginning inv. Cost added during the current period: Materials Labor Factory overhead Total cost added

FOH

25%

25%

Total Cost

Eq.Unit

$5.450 535 1.070 $7.055 $32.550 7.540 15.080 $55.170



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Carter-Usry: Cost Accounting 13 ed. Ch. 7 The Cost of Quality and Acc. For… Total cost charged to departement Cost Accounted for as Follow: Transfered to Ass. Dept.: From beginning inv: Cost to complete: Labor Factory overhead Started and completed Total cost transfered WIP, ending inventory Materials Labor Factory overhead Tot. cost accounted for

Units

Hal. 7-13

$62.225 % Comp

Eq. Unit

Unit Cost

Total Cost $7.055

4.000 4.000 16.000

40 40 100

1.600 1.600 16.000

640 1.280

5.000 5.000 5.000

100 25 25

5.000 1.250 1.250

$7.750 500 1.000

$8.975 44.000 $52.975

9.250 $62.225

Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen Bottling: WIP – Bottling Dept. 52.975 WIP – Cooking Dept. 52.975 LATIHAN P7-1 Scrap and Spoilage Scrap sales bulan ini $550. Pada job 492: 200 buah pintu salah ukur sehingga harus diganti. Pintu yang salah ukur dapat dijual dengan harga $2,25 per buah. Cost pintu yang salah sbb: Material (1.200 lbr x $1) $1.200 Labor (10 jam x $15) 150 FOH (10 jam x $45) 450 Total $1.800 Diminta: 1) Buat jurnal untuk mencatat cost pintu yang salah dan transfer ke spoilage good inventory. 2) Buat jurnal untuk mencatat penjualan scrap dan spoilage good inventory. P7-2 Spoilage in Job Order Costing Terdapat pesanan 5.000 custom housing (Job 3387). Setelah selesai ternyata terdapat 200 unit yang rusak. Pemesan setuju untuk menerima 4.800 saja. Unit yang rusak dapat dijual $15 per unit. Total cost job 3387 adalah sbb: Material $46.000 Labor (1.000 jam x $14) 14.000 FOH ($30 jam per DLH) 30.000 Total $90.000 Harga jual 140% dari cost. Diminta: 1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat transfer ke spoiled good inventory dan pengiriman job 3387. 2) Buat jurnal di atas dengan asumsi external failure.


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Hal. 7-14

P 7-3 Rework in Job Costing Total cost job 8962 (1.000 unit lemari) adalah sbb: Material $92.000 Labor (3.000 jam x $12) 36.000 FOH ($24 jam per DLH) 72.000 Total $200.000 Harga jual 150% dari cost. Terdapat 100 unit yang rusak dengan biaya perbaikan $4 dan ½ DLH. Diminta: 1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat rework dan pengiriman job 8962. 2) Buat jurnal di atas dengan asumsi external failure.

P 7-5 Spoilage and Shrinkage in Process Costing, Average cost. Proses produksi pada Hometown Brewery Company: Bahan-bahan dicampur dan dimasak di Departemen Mixing and Brewing (terdapat normal shrinkage karena pemanasan). Kemudian bahan dikirim ke Departemen Canning (terdapat spoilage pada tingkat biaya konversi 80%, material telah lengkap). Data bulan Januari adalah sbb:

Units in beginning inventory Units started in process Units transferred to Canning Dept. Units transferred to Finished Goods inv. Units spoiled in process Units in ending inventory Mixing (100% M, 40% L and FOH) Canning (100% M, 50% L and FOH)

Mixing and Brewing 4.000 36.000 28.000 6.000

Canning 4.000 28.000 25.000 4.000

6.000 1.000

Costs data: Mixing and Brewing

Canning

$600 88 128

$550 190 75 150

4.840 824 1.088

1.520 786 1.572

WIP, beg. Inv. Cost from preceding dept. Materials Labor FOH Cost added to process during period Materials Labor FOH Diminta: (1) (2)

Buat Cost of Production Report. Jurnal untuk mencatat transfer biaya dari tiap departemen.


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Hal. 7-15

P 7-6 Spoilage Due to Internal Failure in Process Costing, FIFO. Proses produksi pada Handy Tool Company: dimulai di Fabricating Dept (inspeksi pada tingkat biaya konversi 60%). Selanjutnya bahan ditransfer ke Finishing Dept (inspeksi pada akhir proses). Material ditambahkan pada awal proses. Unit rusak pada Fabricating Dept. tidak memiliki nilai jual, unit rusak pada Finishing Dept. nilainya $1 per unit. Perusahaan ini menggunakan asumsi FIFO cost flow. Berikut ini adalah data untuk bulan April: Fabricating Units in beginning inventory Fabricating (100% M, 70% L and FOH) Finishing (100% M, 40% L and FOH) Units started in process in Fabricating Dept. Units transferred from Fabricating to Finishing Dept. Units transferred to Finished Goods inv. Units in ending inventory Units spoiled Fabricating (100% M, 40% L and FOH) Finishing (100% M, 25% L and FOH)

Finishing

2.000 3.000 9.000 9.000 500

9.000 9.000 100

1.500 2.000

Costs data: Fabricating

Finishing

$1.900 340 1.020

$6.100 3.500 520 780

9.180 2.125 6.375

10.800 3.720 5.580

WIP, beg. Inv. Cost from preceding dept. Materials Labor FOH Cost added to process during period Materials Labor FOH Diminta: (3) (4)

Buat Cost of Production Report. Jurnal untuk mencatat transfer dari Departemen Fabricating ke Departemen Finishing dan dari Departemen Finishing ke Finished Goods.


Bab 7 The Cost of Quality and Accounting for Production Losses.pdf

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