Departement A Departemen B Departemen ABeginning inventories : Physical Units Flow AnalysisPhysical units 5,000 8,000 Units to account for :Cost : Units in beginning work in process (40 % complete)Transferred in 45,320 Units started during the periodDirect materials 10,000 Total units to account forConversion cost 6,900 16,800 Current production : Units accounted for :Units started 25,000 ? Units completed and transferred out :Units transferred o 28,000 33,000 started and completedCost : From beginning work in processTransferred in ? Units in ending work in process (80 % complete)Direct materials 57,800 37,950 Total unit accounted forConversion cost 95,220 128,100 Percentage completion :Beginning inventor 40% 50% Calculation of Equivalent UnitsEnding inventory 80% 50% Unit completed

Add: Units in ending work in process x fraction completea physical flow schedule 2000 x 100 %an equivalent unit calculation 2000 x 80 %calculation of units cost Equivalent units of outputcost of ending work in process and cost of good transferred outa cost reconciliation

Units in process, 40% complete 5000 Cost to account for :Units completed and transferred out 28000 Beginning work in processUnit in process, 80% complete 25000 Incurred during the period

Total cost to account forCost: cost per equivalent unitWork in process:Materials 10,000 Conversion costs 6,900 Total $ 16,900 Cost accounted for:

Goods transferred out ($ 5,71 x 28.000Current cost: Goods in ending work in process:Materials 57,800 Materials ($ 2,26 x 2.000)Conversion costs 95,220 Conversion ($ 3,45 x 1.600)Total 153,020 Total costs accounted for

Departemen A Departemen BPhysical Units Flow AnalysisUnits to account for :

Units in beginning work in process (40 % complete) 5,000 Units in beginning work in process (50 % complete)25,000 Units transferred in during november30,000 Total units to account for

Units accounted for :Units completed and transferred out :

23,000 started and completed 25,0005,000 28,000 From beginning work in process 8,000

Units in ending work in process (80 % complete) 2,000 Units in ending work in process (50 % complete)30,000 Total unit accounted for

Equivalen Units Equivalen UnitsMaterials Conversion Calculation of Equivalent Units Materials

28,000 28,000 Unit completed 33,000Add: Units in ending work in process x fraction complete Add: Units in ending work in process x fraction complete

2,000 0 3000 x 100 % 3,0000 1,600 3000 x 50 % 0

30,000 29,600 Equivalent units of output 36,000

Cost Information Cost InformationMaterials Coversion Total Materials

Cost to account for :10,000 6,900 16,900 Beginning work in process 28,52057,800 95,220 153,020 Incurred during the period 37,950

$ 67,800 $ 102,120 $169,920 Total cost to account for $ 66,470 $ 2.26 $ 3.45 $ 5.71 cost per equivalent unit $ 1.85

Transferred Ending work Total Transferred out in process out

Cost accounted for:159,880 0 159,880 Goods transferred out ($ 5,71 x 33.000) 188,430

Goods in ending work in process:0 4,520 4,520 Materials ($ 2,26 x 3.000)0 5,520 5,520 Conversion ($ 3,45 x 1.500)

159,880 10,040 169,920 Total costs accounted for 188,430

Departemen B

8,00028,00036,000

33,0003,000

36,000

Equivalen UnitsConversion

33,000Add: Units in ending work in process x fraction complete

01,500

34,500

Cost InformationCoversion Total

16,800 45,320 128,100 166,050 $ 144,900 $ 211,370 $ 4.20 $ 6.05

Ending work Totalin process

188,430

6,780 6,7805,175 5,175

11,955 200,385

DepartementDepartemen B Departemen ABeginning inventories : Physical Units Flow AnalysisPhysical units 5,000 8,000 Units to account for :Cost : Units in beginning work in process (40 % complete)Transferred in 45,320 Units started during the periodDirect materials 10,000 Total units to account forConversion cost 6,900 16,800 Current production : Units accounted for :Units started 25,000 ? Units completed and transferred out :Units transferred o 28,000 33,000 started and completed 23,000Cost : From beginning work in process 5,000Transferred in ? Units in ending work in process (80 % complete)Direct materials 57,800 37,950 Total unit accounted forConversion cost 95,220 128,100 Percentage completion : Equivalen UnitsBeginning inventor 40% 50% Calculation of Equivalent Units MaterialsEnding inventory 80% 50% Unit completed 28,000

Add: Units in ending work in process x fraction completea physical flow schedule 2000 x 100 % 2,000an equivalent unit calculation 2000 x 80 % 0calculation of units cost Equivalent units of output 30,000cost of ending work in process and cost of good transferred outa cost reconciliation Cost Information

MaterialsUnits in process, 40% complete 5000 Cost to account for :Units completed and transferred 28000 Beginning work in process 10,000Unit in process, 80% complete 25000 Incurred during the period 57,800

Total cost to account for $ 67,800 Cost: cost per equivalent unit $ 2.26 Work in process:Materials 10,000 Transferred Conversion costs 6,900 outTotal $ 16,900 Cost accounted for:

Goods transferred out ($ 5,71 x 28.000 159,880Current cost: Goods in ending work in process:Materials 57,800 Materials ($ 2,26 x 2.000) 0Conversion costs 95,220 Conversion ($ 3,45 x 1.600) 0Total 153,020 Total costs accounted for 159,880

Departemen APhysical Units Flow AnalysisUnits to account for :

5,000 Units in beginning work in process (50 % complete) 8,00025,000 Units transferred in during november 28,00030,000 Total units to account for 36,000

Units accounted for :Units completed and transferred out :started and completed 25,000

28,000 From beginning work in process 8,000 33,0002,000 Units in ending work in process (50 % complete) 3,000

30,000 Total unit accounted for 36,000

Equivalen Units Equivalen UnitsConversion Calculation of Equivalent Units Materials Conversion

28,000 Unit completed 33,000 33,000Add: Units in ending work in process x fraction complete Add: Units in ending work in process x fraction complete

0 3000 x 100 % 3,000 01,600 3000 x 50 % 0 1,500

29,600 Equivalent units of output 36,000 34,500

Cost Information Cost InformationCoversion Total Materials Coversion

Cost to account for : 6,900 16,900 Beginning work in process 0 16,800 95,220 153,020 Incurred during the period 37,950 128,100 $ 102,120 $169,920 Total cost to account for $ 37,950 $ 144,900 $ 3.45 $ 5.71 cost per equivalent unit $ 1.05 $ 4.20

Ending work Total Transferred Ending work in process out in process

Cost accounted for:0 159,880 Goods transferred out ($ 5,71 x 28.000)

Goods in ending work in process:4,520 4,520 Materials ($ 2,26 x 2.000)5,520 5,520 Conversion ($ 3,45 x 1.600)

10,040 169,920 Total costs accounted for

Cost InformationTotal

16,800166,050

$182,850 $ 5.25

Total

CONTOH SOAL*) cetak tebal = diketahuiProduction Beginning inventories :Unit in process 1 July 75% complete 20,000 Physical unitsUnit Completed and transfered out 50,000 Cost :Unit in process 31 July 25% complete 10,000 Transferred inCost Direct materialsWork In Progress $ 3,525 Conversion costCost Added $ 10,125 Current production :

Units startedPhysical flow schedule Units transferred outUnits to account for : Cost : Units in beginning work in process 20,000 Transferred in Units started during the period 40,000 Direct materialsTotal units to account for 60,000 Conversion cost

Percentage completion :Units accounted for : Beginning inventory Units completed and transferred out : Ending inventory Started and completed 30,000 From beginning work in process 20,000 50,000 Units in ending work in process 10,000 Total units to account for 60,000

Equivalent Unit CalculationUnits Completed 50,000 Add : Unit at ending work in process x fraction completed10.000 x 25% 2,500 Equivalent Unit of output 52,500

Calculation of Units CostWork In Progress $ 3,525 Cost Added $ 10,125 Total July Cost $ 13,650

Equivalent Unit 52,500 Unit Cost $ 0.26

cost of ending work in process and cost of good transferred outCost of Goods transfered out:50.000 x 0,26 $ 13,000

Cost of ending work in process2.500 x 0,26 $ 650

$ 13,650

Cost ReconsiliationGoods transfered out $ 13,000

Ending work in process $ 650 $ 13,650

Begining Work process $ 3,525 incurred during period $ 10,125

$ 13,650

*) cetak tebal = diketahuiDepartement A Departemen B

Departemen A 5,000 8,000 Physical flow schedule

Units to account for : 45,320 Units in beginning work in process 5,000

10,000 Units started during the period 25,000 6,900 16,800 Total units to account for 30,000

25,000 ? Units accounted for : 28,000 33,000 Units completed and transferred out :

Started and completed 23,000 ? From beginning work in process 5,000 28,000

57,800 37,950 Units in ending work in process 2,000 95,220 128,100 Total units to account for 30,000

40% 50%80% 50% Equivalent Unit Calculation

Units Completed 28,000 Add : Unit at ending work in process x fraction completed2.000 x 80% 1,600 Equivalent Unit of output 29,600

Calculation of Units CostFrom beginning work in process Direct Materials $ 10,000 Conversion Cost $ 6,900 Total beginning work in process $ 16,900 Inccured during period Direct Materials $ 57,800 Conversion Cost $ 95,220 Total Inccured during period 153,020 Total Cost 169,920

Equivalent Unit 29,600 Unit Cost $ 5.74

cost of ending work in process and cost of good transferred outCost of Goods transfered out:28.000 x 5,74 $160,735

Cost of ending work in process1.600 x 5,74 $ 9,185

$169,920

Cost ReconsiliationGoods transfered out $160,735

Ending work in process $ 9,185 $169,920

Begining Work process $ 16,900 Incurred during period $153,020

$169,920

*) cetak tebal = diketahui

Departemen BPhysical flow scheduleUnits to account for : Units in beginning work in process 8,000.00 Units started during the period 225,286.41 Total units to account for 233,286.41

Units accounted for : Units completed and transferred out : Started and completed 25,000 From beginning work in process 8,000 33,000.00 Units in ending work in process 200,286.41 Total units to account for 233,286.41

Equivalent Unit CalculationUnits Completed 33,000.00 Add : Unit at ending work in process x fraction completed200.286,41 x 50% 100,143.20 Equivalent Unit of output 133,143.20

Calculation of Units CostFrom beginning work in process Direct Materials $ - Conversion Cost $ 16,800 Total beginning work in process $ 16,800 Inccured during period Direct Materials $ 37,950 Conversion Cost $128,100 Total Inccured during period $ 166,050 Total Cost $ 182,850

Equivalent Unit 133,143.20 Unit Cost $ 1.37

cost of ending work in process and cost of good transferred outCost of Goods transfered out:33.000 x 1,37 $ 45,320

Cost of ending work in process100.143,20 x 1,37 $ 137,530

$ 182,850

Cost ReconsiliationGoods transfered out $ 45,320

Ending work in process $ 137,530 $ 182,850

Begining Work process $ 16,800 Incurred during period $ 166,050

$ 182,850

Dikarenakan Unit started tidak diketahui dan Unit Endingnya jugaSolusi:Cost of Goods transfered out:Unit completed x Unit cost $ 45,320 Jadi Unit Cost = Cost of goods transfered / Unit CompletedUnit cost = 45.320 / 33.000 $ 1.37

Calculation of Units CostFrom beginning work in process Direct Materials $ - Conversion Cost $ 16,800 Total beginning work in process $ 16,800 Inccured during period Direct Materials $ 37,950 Conversion Cost $128,100 Total Inccured during period 166,050 Total Cost 182,850

Unit Cost = Total Cost / Equivalent UnitJadi, Equivalent Unit = Total Cost / Unit CostEquivalent Unit = 182.850 / 1,37 133,143.20

Equivalent Unit = Unit Completed + AddAdd = Equivalent Unit - Unit CompletedAdd = 133.143,20 - 33.000 100,143.20

Add = Unit at ending x 50%Unit at ending = Add / 50% 200,286.41

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