Asistensi

5
Process Costing
Soal 1
PT DMD manufactures monitor for laptops. Each monitor passes through the assembly
department and the testing department. When the assembly department finishes work on
each monitor, it is immediately transferred to testing department. As each unit is completed
in testing department, it is immediately transferred to Finished Goods. Other information:
The process costing system at PT DMD has a single direct cost category (direct material)
and a single indirect cost category (conversion cost).
PT DMD uses the FIFO method of process costing for assembly department, and weighted
average method of process costing for testing department.
In the assembly department, direct materials are added at the beginning of the process.
While in the testing department, direct materials area added when the testing department
process is 85% complete.
Conversion costs are added evenly both in the assembly department and in the testing
department. Data for the assembly department and testing department during the month of
October 2012 area as follows:

Soal 2