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Gisella Ramadhanti (16)

3-31 D III Akuntansi

Tugas Cost Accounting Chapter 7

P7-1
Scrap sales total $550
200 incorrect on job 492, can be sold as salvage for $1.75 each
Materials : 1200
Labor : 150
FOH : 450
1800

1. Spoiled Goods Inventory (200 x 1,75) 350


Factory Overhead Control 1450
Work in Process 1800

2. Account Receivable (550 + 350) 900


Scrap Sales 550
Spoiled Goods Inventory 350

P7-2

cost per unit Job 3387 = 90000


= $18
5000

1. Spoiled Goods Inventory (200 x 15) 3000


FOH Control 600
WIP (200 X 18) 3600

COGS 86400
WIP (90000-3600) 86400

Account Receivable (86400 x 140%) 120960


Sales 120960

2. Spoiled Goods Inventory (200 x 15) 3000


WIP 3000

COGS 87000
WIP (90000 - 3000) 87000

Account Receivable (87000 x 140%) 121800


Sales 121800
P7-3

Custom job = 150% cost


100 units had defects
Material cost = $2
1/2 hour of labor to correct units
Labor = $12 per hour
FOH = $24 per hour

1. FOH Control 2000


Material (100 x 2) 200
Payroll ( 100 x 1/2 x 12) 600
FOH Applied (100 x 1/2 x 4) 1200

COGS 200000
WIP 200000

Account Receivable (200000 x 150%) 300000


Sales 300000

2. WIP 2000
Material (100 x 2) 200
Payroll (100 x 1/2 x 12) 600
FOH Applied (100 x 1/2 x 24) 1200

COGS 202000
WIP (200000 + 2000) 202000

Account Receivable (202000 x 150%) 303000


Sales 303000