Kamis, September 15, 2016

Akmen Ch 6



Problem 6-57 Weighted Average Method, Nonuniform Inputs, Multiple Departments
1.      Prepare a production report for the mixing department using the weighted average method!

Benson Pharmaceuticals
Mixing Department
Production Report
For the Month of March
(Weighted Average Method)
UNIT INFORMATION
Units to account for:
     Units in beginning work in process                10
     Unit started during the period                     150
          Total units to account for                        160





Unit to account for:
    Unit Completed
    Unit in ending work in process
         Total units accounted for
Physical Flow
       140
         20
       160
Equivalent Unit
140
  10
               150

COST INFORMATION

Cost to account for:
     Beginning work in process       
     Incurred during the period
          Total cost to account for
Cost per equivalent unit                
Materials

$       252
                 3,636
$    3,888

Coversion*

$       846
        13,854
$  14.700

Total

$    1,098
       17,490
 $   18,588
      123.92



Cost accounted for:
    Goods transferred out (140x $123.92)
    Goods in ending work in process:
            (10x$123,92)       
            Total cost accounted for
Transferred
out

$   17,439

________
$   17,439
Ending Work in Process

-

$   1,239
$   1,239
Total


$   17,439

      1,239
  $   18, 588

*Conversion= Labor+Overhead (200% x labor)
            Beginning work in process      : 282 + (282 x 2)         = $846
            Incurred during March            : 4,618 + (4,618 x 2)   = $13,854


2.      Prepare a production report for the encapsulating department using weighted average method!
Benson Pharmaceuticals
Encapsulating Department
Production Report
For the Month of March
(Weighted Average Method)
UNIT INFORMATION
Units to account for:
     Units in beginning work in process          4,000
     Unit started during the period              210,000
          Total units to account for                 214,000




Equivalent Unit
Units accounted for:
Unit Completed
    Unit in ending work in process
         Total units accounted for
Physical Flow
208,000
     6,000
214.000
Trans in
208,000
     6,000
214,000
Materials
208,000
    6,000
214,000

Conversion
208,000
    2,400
210,400






COST INFORMATION
Cost to account for:
     Beginning work in process       
     Incurred during the period
          Total cost to account for
Cost per equivalent unit                
Trans in
140
17,349
17,489
0.0817
Materials
$       32
          1,573
     1,605
0.0075
Conversion*
$     50
           4,860
    4,910
0.0233
Total
$       222
        23,783
24,004
0.1122



Cost accounted for:
    Goods transferred out (208,000 x $0.1125)
    Goods in ending work in process:
        Trans in (6,000 x $0.0817)
        Materials (6,000 x $0.0075)
        Conversion (2,400 x $0.0233)
                   Total cost accounted for
Transferred out

$   23,400

-
-
_____-_____        
$    23,400
Ending Work in Process


$   1,239
       490
              45
               56
$       591
Total


$   23,400
       1,239
          490
           45
                 56
      $  23,991

*Conversion: Labor + Overhead (150% of labor)
            Beginning work in process       : $20 + ($20 x 1.5)                   = $50
            Incurred during March                         : $1,944 + ($1,944 x 1.5)         = $4,860

3.      Matode rata-rata tertimbang dan metode FIFO menghasilkan biaya total yang sama dicatat. Perbedaan utama antara kedua metode adalah penanganan awal sebagian menyelesaikan unit persediaan barang dalam proses awal. FIFO memisahkan unit dalam persediaan awal dari unit dimulai dan diselesaikan selama periode. Sebaliknya, metode rata-rata tertimbang membuat ada perlakuan terpisah dari unit persediaan barang dalam proses awal. Dengan demikian, ada perbedaan antara harga pokok selesai metode rata-rata tertimbang dan FIFO. Demikian pula, ada perbedaan antara persediaan barang dalam proses awal di antara kedua metode. Metode rata-rata umumnya lebih mudah untuk digunakan karena perhitungannya lebih mudah. Metode ini paling sesuai jika hanya bahan baku, biaya konversi dan tingkat persediaan stabil. Metode FIFO paling sesuai digunakan apabila tingkat harga bahan baku, biaya konversi atau tingkat persediaan berfluktuasi. Metode FIFO lebih disukai untuk kepentingan pengendalian, karena biaya per unit untuk setiap periode independen terhadap periode sebelumnya.

Problem 6-58 (Appendix 6A) First-In, First Out Method
Refer to Problem 6-57
Prepare a production report for the mixing and encapsulating departments using the FIFO method.
Benson Pharmaceuticals
Mixing Department
Production Report
For the Month of March
(FIFO Method)
UNIT INFORMATION
Units to account for:
     Units in beginning work in process                10
     Unit started during the period                     150
          Total units to account for                        160





Unit to account for:
    Unit started and completed
    Unit in beginning work in process
    Unit in ending work in process
         Total units accounted for
Physical Flow
       130
         10
         20
       160
Equivalent Unit
130
    6
   10
               146

COST INFORMATION

Cost to account for:
     Beginning work in process       
     Incurred during the period
          Total cost to account for
Cost per equivalent unit                
Materials

$       252
                 3,636
$    3,888

Coversion*

$       846
        13,854
$  14.700

Total

$    1,098
       17,490
 $   18,588
      119.79



Cost accounted for:
    Unit started and completed (130 x $119.79)
    Goods in beginning work in process:
            From prior period
            From current period
            Ending work in process
            Total cost accounted for
Transferred
out

$   15,573

      1,098
        719
_______
$   17,390
Ending Work in Process

-

-
-
$   1,198
$   1,198
Total


$   15,573

     1,098
        719
      1,198
  $   18, 588
*Conversion: Labor + Overhead (200% x labor)
            Beginning work in process      : 282 + (282 x 2)         = $846
            Incurred during March            : 4,618 + (4,618 x 2)   = $13,854

Benson Pharmaceuticals
Encapsulating Department
Production Report
For the Month of March
(FIFO Method)
UNIT INFORMATION
Units to account for:
     Units in beginning work in process          4,000
     Unit started during the period              210,000
          Total units to account for                 214,000




Equivalent Unit
Units accounted for:
    Unit started and completed
    Unit in beginning work in process
    Unit in ending work in process
         Total unit accounted for
Physical Flow
204,000
4,000
     6,000
214.000
Trans in
204,000
-
     6,000
210,000
Materials
204,000
-
    6,000
210,000

Conversion
204,000
    2,000
    2,400
208,400






COST INFORMATION
Cost to account for:
     Beginning work in process       
     Incurred during the period
          Total cost to account for
Cost per equivalent unit                
Trans in
140
17,390
17,530
0.0828
Materials
$       32
          1,573
     1,605
0.0075
Conversion*
$     50
           4,860
    4,910
0.0233
Total
$        222
        23,283
24,405
0.1136



Cost accounted for:
    Unit started and completed
            (204,000 x $0.1136)
    Unit in beginning work in process
    Work in process current period
            (2,000 x $0.0233)
    Goods in ending work in process:
        Trans in (6,000 x $0.0828)
        Materials (6,000 x $0.0075)
        Conversion (2,400 x $0.0233)
                   Total cost accounted for
Transferred out


$   23,174
         222

           47

-
-
_____-_____        
$    23,443
Ending Work in Process


-
-

-

       497
              45
               56
$       598
Total



$   23,174
          222

          47

         497
           45
                 56
      $  24,041

*Conversion: Labor + Overhead (150% of labor)
            Beginning work in process      : $20 + ($20 x 1.5)                  = $50
            Incurred during March            : $1,944 + ($1,944 x 1.5)        = $4,860

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komen o yo rek,, *suwun