Kawasan Industri Jababeka

Jl. Industri Selatan 1B Blok KK - 3F JOB NO : WD5504

Pasirsari Cikarang Bekasi 17550

FOR : YAKINIKU METALS DATE ORDERED : 12 Jan 2019

125
PRODUCT : #14 Maple Drain Boards DATE STARTED : 14 Jan 2019

SPECIFICATION : 12' x 20" x 1" Clear Finishes DATE COMPLETED : 18 Jan 2019

QUANTITY : 10 DATE WANTED : 20 Jan 2019

DIRECT MATERIALS
Materials Sub Total
Date Unit Cost Total Costs
Requisition Part No. Quantity Used Costs
Received
No. (Rp.) (Rp.) (Rp.)
14 Jan 2019 516 1.420.000
17 Jan 2019 531 780.000
18 Jan 2019 544 310.000
2.510.000

DIRECT MANUFACTURING LABOR

Sub Total
Employee Hourly Rate Total Costs
Date Hours Used Costs
No. Name (Rp.) (Rp.) (Rp.)
14 Jan 2019 8 01 Udin Ahmad 40.000 320.000
15 Jan 2019 4 02 Udin Samsudin 160.000
16 Jan 2019 8 01 Udin Ahmad 320.000
17 Jan 2019 4 02 Udin Samsudin 160.000
18 Jan 2019 4 02 Udin Samsudin 160.000
28 1.120.000

MANUFACTURING OVERHEAD*
Allocation Allocation Sub Total
Cost Pool Total Costs
Date Base Quantity Allocation Base Rate Costs
Used Category
(Rp.) (Rp.) (Rp.)
14 - 18/01/19 28 Design Direct Manufacturing 31.250 875.000
Engineering Labor Hours 875.000

Resume
Direct Materials : 2.510.000 Selling Price : 7.860.000
Direct Labor : 1.120.000 Manufacturing Costs : 4.505.000
MOH Applied : 875.000 Marketing Expenses : 500.000
Total Manufacturing 4.505.000 Administration Expenses : 250.000
Costs Cost to Make and Sell 5.255.000

PROFIT 2.605.000
33%