Akuntansi Biaya: Kuis Process Costing

 

Akuntansi Biaya KUIS PROCESS COSTING

Hari/ tanggal : Kamis, 5 November 2020 Waktu

: 19.00  –  20.00  20.00 WIB (60 menit)

Petunjuk Pengerjaan : 1.  Jawaban ditulis tangan menggunakan bolpoin/ tinta. 2.  Jawaban menggunakan perhitungannya, jika hanya jawaban akhir dianggap skor kosong/ nol. 3.  Kertas jawaban di scan ke dalam 1 (satu) file pdf dan diupload di folder yang telah disediakan di learningmb pada jam waktu kuis berlangsung. 4.  Dikerjakan individu dan opened book.

SOAL Payson Inc., produces a product that passes through two departments: mixing and cooking. method.. In the mixing department, all DM are Both departments use the weighted average method added at the beginning of the process. All other manufacturing inputs are added uniformly. The following information to the mixing department for November:   BWIP, November 1   , 100.000 pounds (100% complete to DM and 40% complete to st

CC). DM costs $ 20,000, DL costs $ 10,000, and OH costs $ 30,000 th   EWIP, November 30   , 50.000 pounds (100% complete to DM and 60% complete to CC).   Units completed and transferred out to cooking department are 370.000 pounds with the costs were added during the month = DM costs $ 211,000, DL costs $ 100,000, and OH costs $ 270,000   All spoilage unit are inspected at the 100% point of completion DM and 70% point of completion CC, and any spoiled units identified are discarded. During November, 5.000  pounds were spoiled. All spoilage sp oilage considered as abnormal ab normal spoilage.

Required: a.  Compute equivalen unit for each production cost category  b.  Calculate cost per equivalen unit for each cost category

c.  Calculate total costs to FG transferred out to cooking department, abnormal spoilage, and EWIP November 30. 



 good luck

 

Alfonsa Dian Sumarna, SE., M.Si., Ak., CA.