2. Kalkulasi Biaya berdasarkan Pesanan/Job Order Costing Pertemuan 05-06
Matakuliah : A Akuntansi Biaya
Tahun : 2009
Kalkulasi Biaya berdasarkan Pesanan/Job Order Costing Pertemuan 05-06

3. Latihan soal teori
Q5-2
What is the primary objective in job order costing
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4. Latihan soal teori Q5-4 Describe the uses of a job order cost sheet
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5. Latihan soal teori
Q5-7
Distinguish between actual and applied factory overhead
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6. Latihan soal hitungan E5-4
Manufacturing Costs. Information concerning Toomey Company’s manufacturing activitities foe December follows:
Inventories
December 1
December 31
Finished Goods
$12.000
Direct Materials
$5.000
Direct Labor
$3.000
Machine Time
60 hours
Work In Process
3.000 units
2.000 units
Direct Materials, $2.40 per unit
Direct Labor, $80 per unit
48 hours
32 hours
Materials
$8.000
$6.500
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7. Latihan soal hitungan
Total December manufacturing cost was $ , of which $ was direct labor cost. A total of 600 machine hours were used in the month. The company uses a predetermined overhead rate of $100 per machine hour to assign factory overhead to work ini process and finished goods inventories. Materials purchased in December were $ and freight-in on these purchases totaled $1.500.
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8. Latihan soal hitungan Required: Compute the following:
Materials used in December
Work ini process at December 31
December cost of goods manufactured
Finished goods at December 31
December cost of goods sold
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9. Latihan soal hitungan E5-6
Manufacturing Costs. Davidson Company is to submit a bid on the production of ceramic plates. It is estimated that the cost of materials will be $ and the cost of direct labor will be $ factory overhead is applied at $2.70 per direct labor hour in the Molding Department and at 35% of the direct labor cost in the Decorating Department. It is estimated that direct labor hours, at a cost of $9.000, will be required in Molding. The company wants a markup of 35% of its total production cost.
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10. Latihan soal hitungan Required: Determine the following:
Estimated cost to produce
Estimated prime cost
Estimated conversion cost
Bid price
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11. Latihan soal hitungan E5-7
Job Order Cost Sheet. Kemp Machine Works collects its production cost data by job order cost accumulation. For job 909 the following data are available:
Factory overhead is applied at the rate of $80 per machine hour. Ten machine hours were used on Job 909 on September 20.
Direct Materials
Direct Labor
9/14 Issued, $600
Week of Sept. 20, 90 $6.20/hour
9/20 Issued, 331
Week of Sept. 26, 70 $7.30/hour
9/22 Issued, 200
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12. Latihan soal hitungan Required:
Enter the appropriate information on a job order cost sheet
Determine the sales price of the job, assuming that it was contracted with a markup equal to 65% of production cost
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13. Latihan soal hitungan E5-8
Journal Entries for Job Order Costing. The following job order cost detail pertains to the three jobs that were in process at the Westwood Company during January.
Job 66
Job 67
Job 68
Cost Charged in Prior Period
$40.000
$15.000 $0
Costs Added In January:
Direct Materials
35.000
45.000
55.000
Direct Labor
40.000
Factory Overhead ($50 per machine hour) ?
Jnauary Machine Hours Used
720
640
560
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14. Latihan soal hitungan
Required: Prepare the appropriate journal entry to record each of the following January transactions:
Direct materials were issued from the materials storeroom to work in process
The payroll was distributed to work in process
Factory overhead was applied to production for the period
Job order 66 and 67 were completed and transffered to the finished goods storeroom
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