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The following data, in physical units, describe a grinding process for January : WIP, beginning 19,000 Started during current period150,000 To account for169,000 Spoiled units 12,000 Good units completed and transferred out132,000 WIP,ending 25,000 Accounted for169,000 Inspection occurs at the 100% completion stage. Normal spoilage is 5 % of the good units passing inspection. 1. Compute the normal and abnormal spoilage in units. 2. Assume that the equivalent-unit cost of a spoiled unit is $10.

Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your answer. 2. In October 2005, Mendonza Co. incurs costs of $615,000 to produce 20,500 units. Of these 20,500 units, 20,000 are good units and 500 are spoiled units. Mendonza has no beginning inventory and no ending inventory that month. Of the 500 spoiled units, 400 units are spoiled because the injection molding machines are unable to manufacture good casing 100% of the time. That is, these units are spoiled even though the machines were run carefully and efficiently.

The remaining 100 units are spoiled because of machine breakdowns and operator errors. Compute the normal spoilage rate . 3. 18-17 4. Lorando Co uses process costing system for its production. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at a zero net disposal value. Lorando Co uses the weighted average method of process costing. On May 2010, beginning WIP has same amount with ending WIP, 2,500 nits for direct materials and 4000 units for conversion costs. Production started in May 2010 is 10,000 units. After the production process, product controller finds that 800 units are under quality: 300 units unqualified because of machine break downs, 150 units broke because of delivering process to warehouse, and 350 units lose its component because of operator errors. The direct materials and conversion costs in beginning and ending WIP have same amount. Direct materials cost $25,000 and $ 20,000 for conversion costs.

The degree of completion for direct materials in beginning and ending WIP is 100%. And the degree of completion for conversion costs in beginning WIP is 50% and 40% for ending WIP. Required. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule 5. 18-18 6. Perusahaan Mardinata dalam mengolah hasil produksinya menggunakan process-costing system. Seluruh direct materials ditambahkan setiap awal proses produksi sedangkan Biaya tenaga kerja langsung dan biaya produksi overhead ditambahkan pada saat proses berlangsung.

Barang-barang yang cacat terdeteksi pada inspeksi yang dilakukan setelah proses produksi selesai. Barang-barang yang cacat dibuang berdasarkan zero net disposal value. Perusahaan Mardinata menggunakan metode weighted-average pada prosess costing. Berikut data produksi selama bulan Agustus. WIP awal 1000 unit dengan DM = $2500 CC=$1000 Degree of CompletionDM 100%, CC 50% Started during Agustus4000 unit Normal Spoilage350 unit Abnormal Spoilage150 unit WIP akhir 2000 unit Total cost added during AgustusDM = $5000 CC=$12500 Degree of completion DM 100%, CC 50% Diminta : . Hitung equivalent unit untuk Direct Material dan Conversion Cost b. Hitung Total Biaya menggunakan metode yang dipake perusahaan Mardinata 7. 18-19 8. Asdos Manufacturing merupakan perusahaan yang memproduksi pakaian secara missal. Asdos Manufacturing menggunakan system process costing. Seluruh direct material ditambahkan di awal proses, dan conversion cost ditambahkan selama proses. Spoilage dideteksi saat inspeksi setelah proses selesai. Asdos Manufacturing menggunakan metode FIFO. Berikut adalah data yang disajikan selama September 2010. Physical Units

Work in process, December 31, 2009a4400 Work in process, September 1, 2010b5000 Started in September 2010? Good units completed & transferred out during September 201037000 Normal Spoilage 2000 Abnormal Spoilage 500 Work in process, September 30, 2010c6500 a Degree of completion: direct material 100%; coversion cost 60% b Degree of completion: direct material 100%; coversion cost 50% c Degree of completion: direct material 100%; coversion cost 40% Hitunglah equivalent unit untuk direct material dan conversion costs. 9. 18-20 10. The Texas Tanning Company produces leather from animal hides.

Relevant information for the Tanning Department is provided in Exhibit 5-12. The materials, (raw hides) are added at the beginning of the process where they are hung on racks and dipped in a tanning solution. The inspection point is at the end of the process when the hides are removed from the solution. Spoilage up to five percent of the good completed units (leather hides) is considered normal. Any spoilage above this level is considered abnormal. For convenience, all spoilage is assumed to come from the units started during the period and have a disposal value of $2 per unit. 1. 18-23 12. In the Atyra Furniture, 7 chair parts out of a job lot of 63 chair parts are spoiled. Costs assigned prior to the inspection point are $700 per part. Spoiled goods are inventoried at $70 per part (net disposal value) 1. Prepare journal entries if the spoilage is considered normal 2. What is the increase in the unit cost of good chair if the spoilage is considered abnormal when total manufacturing cost $700,000 and total chairs manufactured are $70,000 ? 13. 18-24 14. Perusahaan PT KKP adalah perusahaan yang memproduksi sandal jepit.

Direnc Materials ditambahkan di awal proses produksi. Conversion cost ditambahkan selama proses produksi. Terdapat beberapa produk gagal karena karet yang merupakan bahan dasar nya tidak diperhatikan secara menyeluruh ketika pembelian, hanya sampel nya saja. Produk2 gagal tersebut di-dispose dengan nilai disposal bersih nol. PT KKP menggunakan metode weighted average process costing. Berikut merupakan data rangkuman produksi bulan Januari Buatlah perhitungan dari step 1-5 untuk menentukan ekuivalent unit, total cost, biaya per ekivalen unit, dan pengalokasian dari masing-masing biaya tersebut. 5. FIFO method, spoilage KOtakkuBoolets is a fast – growing manufacturer of handphones. Direct material are added at the start of production process. Direct manufacturing labor and machines as conversion costs are added evenly during the process. Some units of this product are spoiled as a result of defects not detectable before inspection of finished goods. Spoiled units are disposed of at zero net disposal value. KOtakkuBoolets uses the FIFO method of process costing. Summary data for January 2010 are : Physical Units (Handphones)| Direct Materials| Conversion Costs| Work in process, beginning inventory (January 1)| 1,200| $192,000| $30,600| Degree of completion of beginning work in process| | 100%| 30%| Started during January| 5,100| | | Goods units completed and transferred out during January| 4,200| | | Work in process, ending inventory (January 31)| 900| | | Degree of completion of ending work in process| | 100%| 40%| Total cost added during January| | $1,134,000| $460,800| Normal spoilage as a percentage of good units| 15%| | | Degree of completion of normal spoilage| | 100%| 100%|

Degree of completion of abnormal spoilage| | 100%| 100%| Required : a) For each cost category, compute equivalent units. Show physical units in the first column of your schedule. b) Summarize total costs to account for, calculate cost per equivalent unit for each cost category, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. 16. Boekoe Steel processes a single type of steel. During the current period the following information was given: | Units| Material Costs| Conversion Costs|

Beginning Inventory| 3,000| $4,500| $4,800| Started During Current Period| 20,000| 48,000| 65,000| Completed and Transferred Out| 19,000| | | Ending Inventory| 2,500| | | All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 50% completed for conversion purposes. The normal spoilage rate for Boekoe is 5% and inspection occurs at the end of the process. Required : a) If Boekoe uses the FIFO method, the equivalent units of material for the current period is…. ) If Boekoe uses the FIFO method, the equivalent unit cost of material for the current period is… c) Boekoe uses the FIFO method, what will be the total amount of material costs allocated to the units transferred out this period? d) Boekoe uses the FIFO method, what will be the total amount of production cost? 17. 18-26 18. Standard – Costing Method, Spoilage PT Jeans adalah perusahaan manufaktur yang memproduksi pakaian yang berbahan jeans. Direct Materialnya ditambah pada saat dimulainya proses produksi, sedangkan Conversion Costnya ditambah selama proses produksi berlangsung.

Beberapa unit dari produk ditemukan cacat (spoilage) sebagai hasil kerusakan yang tidak terdeteksi sebelum inspeksi dari barang jadi. Unit yang cacat dibuang dengan zero net disposal value. Data untuk Oktober 2009 | Physical Units (Celana Jeans)| Direct Material| Conversion Cost| Work in process, beginning inventory| 500| $ 72,000 | $ 14,000 | Degree of completion of beginning work in process|  | 100%| 35%| Started during Oktober| 1850|  |  |

Good units completed and transferred out during Oktober| 1400|  |  | Work in process, ending inventory (oktober 31)| 450|  |  | Degree of completion of ending work in process|  | 100%| 40%| Total Cost added during October|  | $ 570,000 | $ 245,000 | Normal spoilage as a percentage of good units| 20%|  |  | Degree of completion of normal spoilage|  | 100%| 100%| Degree of completion of abnormal spoilage|  | 100%| 100%|

PT Jeans memiliki standard costing $150 untuk ekuvalen unit Direct Material dan $50 per ekuivalen unit conversion untuk beginning work in process dan work done pada periode tersebut. Required : * Untuk masing – masing kategori, hitunglah ekuivalen unitnya. * Hitung total cost, cost per ekuvalen unit per masing – masing kategori, dan total cost untuk completed unit dan transferred out (termasuk normal spoilage), abnormal spoilage, dan unit pada ending work in process. 19. 18-27 20. 8-28 21. . PT ADIDI memproduksi alat olahraga salah satunya adalah raket bulu tangkis. Bahan baku untuk raket bulutangkis adalah batang alumunium dan senar. Pada proses produksi bulan januari 2010 ditemukan 1000 meter senar yang tidak berkualitas baik dan putus pada saat proses pemasangan senar ke kerangka raket. Senar tersebut sebelumnya dibeli dengan harga Rp 9. 000 permeter dari supplier yang saat ini sudah bangkrut sehingga senar tersebut didisposal dengan nilai disposal nol.

ADIDI dapat melakukan rework terhadap 200 unit raket dengan mengganti senar baru dengan harga Rp 10. 000 permeter. Diminta: 1. alternative apa yang dapat digunakan untuk menhitung biaya material atas unit yang dikerjakan ulang? 2. Biaya manakah (9. 000 atau 10. 000 permeter benang) yang harus digunakan untuk mngitung biaya atas material rework? 22. 18-34 23. . Irfan B, the plant manager of Happy Year,obtains the following information in December 2010.

Total 40 units are started, 5 spoiled units were detected an rejected at final inspection, yielding 35 goods unit. The spoiled were considered to be normal spoilage. Cost assigned to the inspection point are $1000 per unit. The current disposal price of spoiled units is $200 per unit. Whwn the spoilage is detected, the spoiled goods are inventoried at $200 per unit. Prepare the journal to record normal spoilage, assuming : a. spoilage related to a specific job b. spoilage is common to all jobs c. spoilage is considered to be abnormal spoilage

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