Kamis, September 15, 2016

akmen



Problem 6-57
1.      Prepare a production report for the mixing department using the weighted average method!

Benson Pharmaceuticals
Mixing Department
Production Report
(Weighted Average Method)
UNIT INFORMATION
(capsules)
Units to account for:
     Units in beginning work in process        15,000
     Unit started during the period              225,000
          Total units to account for                 240,000
Unit accounted for:
      Units completed                             210,000
      Units in ending work in process      30,000
           Total units accounted for         240,000


Equivelent Units

Unit Completed
    Unit in ending work in process
         Total equivalent units
Materials
  210,000
    30,000
  240,000
Conversion
210,000
  15,000
225,000
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
0.0162
Labor

$        282
          4,618
4,900
0.0218
Overhead

$      564
        9,236
9,800
0.0436
Total

$    1,098
      17,490
18,588
0.0925



Cost accounted for:
    Goods transferred out ($0.0925 x 210,000)
    Goods in ending work in process:
        Materials ($0.0162 x 15,000)
        Labor ($0.0218 x 15,000)
        Overhead ($0.0436 x 15,000)
            Total cost accounted for
Transferred out

$   19,425



__________        
$   19,425
Ending Work in Process



$    243
327
           654__
$   1,124
Total


$   19,424

         243
        327
              654
      $ 20, 548



2.      Prepare a production report for the encapsulating department using weigted average method!

Benson Pharmaceuticals
Encapsulating Department
Production Report
(Weighted Average Method)
UNIT INFORMATION
(capsules)
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
Unit accounted for:
      Units completed                             208,000
      Units in ending work in process        6,000
           Total units accounted for         214,000


Equivelent Units

Unit Completed
    Unit in ending work in process
         Total equivalent units
Materials
  208,000
      6,000
  214,000
Conversion
208,000
    2,400
210,000
COST INFORMATION


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

$       32
          1,573
1,605
0.0075
Labor

$        20
          1,944
1,964
0.0094
Overhead

$      40
        3,888
3,928
0.0187
Total

$        92
        7,405
7,497
0.0400



Cost accounted for:
    Goods transferred out ($0.0400 x 208,000)
    Goods in ending work in process:
        Materials ($0.0075 x 2,400)
        Labor ($0.0094 x 2,400)
        Overhead ($0.0187 x 2,400)
            Total cost accounted for
Transferred out

$   8,320



__________        
$   8,320
Ending Work in Process



$    18
22
             45
$    85
Total


$   8,320

         18
         22
                45
      $   8,405





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.

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komen o yo rek,, *suwun