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Refining Department
Cost Production Report
For March
Quantity Schedule
DM DL
Beginning Inventory
Started Process (This Period)
2) Journal Entry
Cost of Production for each Dept. WIP - Refining Dept. $ 7,272.00
WIP - Blending Dept. $ 4,380.00
Materials
WIP - Refining Dept. $ 1,520.00
WIP - Blending Dept. $ 3,100.00
Payroll
WIP - Refining Dept. $ 2,940.00
WIP - Blending Dept. $ 5,600.00
Applied FOH
Transfered unit from Refining to Blending WIP - Blending Dept. $ 11,200.00
WIP - Refining Dept
Transfered Unit from Blending to FG Finished Goods $ 24,840.00
WiP - Blending Dept
Quantity Schedule
FOH Quantity
800 Beginning Inventory
7200 Unit Transfered fom Preceding Dept.
8000 Started Process (This Period)
7000
50% 1000 Transfered to Finished Good
8000 Ending Inventory
$ 11,652.00
$ 4,620.00
$ 8,540.00
$ 11,200.00
$ 24,840.00
Hi-Tech Chemical Corporation
Refining Department
Cost Production Report
For March
DM DL FOH Quantity
1400
7000
1800
10200
9200
80% 40% 40% 1000
10200
$ 1,754.00
$ 620.00
$ 68.00
$ 160.00
$ 2,602.00
Jurnal Umum untuk Mengredit Pesanan No. 492 untuk Biaya Unit Cacat
Spoiled Good Inventory 350
FOH Control 1450
WIP 1800
Jurnal Umum Untuk Mecatat Penjualan Sec. Kredit Atas Semua Logam Sisa yang Diakumulasikan
Account Receivable 900
Spoiled Good Inventory 350
Scrap Sales 550
1. Unit Cacat disebabkan oleh kegagalan internal,jurnal untuk mencatat pengerjaan kembali
FOH Control 2000
DM 200
DL 600
FOH 1200
Pengiriman Pesanan No. 8962 ke pelanggan
COGS 200000
WIP 200000
Account Receivable 300000
Sales 300000
2. Unit cacat disebabkan oleh pelanggan, jurnal untuk mencatat pengerjaan kembali
WIP 2000
DM 200
DL 600
FOH 1200
COGS 202000
WIP 202000
Account Receivable 303000
Sales 303000
Hulvey Brevery Company
Mixing and Brewing Department
Cost of Production Report
For January
Quantity Schedule
DM DL
Beginning Inventory
Started Process (This Period)
Quantity Schedule
FOH Quantity
4000 Beginning Inventory
36000 Receiving from M&B Dept.
40000
28000 Transfered to Finished Good
40% 6000 Ending Inventory
6000 Spoiled in Process
40000
Unit Cost Cost Charged to Department
$ 10,948.00
Hulvey Brevery Company
Canning Department
Cost of Production Report
For January
DM DL FOH Quantity
2000
28000
30000
25000
100% 60% 60% 1000
100% 80% 80% 4000
30000
Total cost Equivalent Unit Unit Cost
$ 550.00
$ 190.00
$ 75.00
$ 150.00
$ 965.00
Quantity Schedule
DM DL
Beginning Inventory 100% 70%
Started Process (This Period)
2) Journal
WIP - Finishing Dept. $ 18,000.00
FOH Control $ 810.00
WIP - Fabricating Dept
Finished Goods Inventory $ 41,680.00
Spoiled Goods Inventory $ 100.00
FOH Control $ 320.00
WIP - Finishing Dept.
Hulvey B
Finishi
Cost of P
Fo
Quantity Schedule
FOH Quantity
70% 2000 Beginning Inventory
9000 Received from Fabricating dept.
11000
9000 Transfered to Finishing Dept.
40% 1500 Ending Inventory
60% 500 Spoiled in Process
11000
Unit Cost Cost Charged to Department
$ 18,810.00
$ 42,100.00
Hulvey Brevery Company
Finishing Department
Cost of Production Report
For January
DM DL FOH Quantity
100% 40% 40% 3000
9000
12000
9900
100% 60% 60% 2000
100% 100% 100% 100
12000
Total cost Equivalent Unit Unit Cost
$ 6,100.00
$ 3,500.00
$ 520.00
$ 780.00
$ 10,900.00
$ 10,900.00