FIFO S7-6

MENGHITUNG UNIT EKUIVALENT DEPARTMEN FABRICATING

MATERIALS LABOR FOH

%BEG WIP 0 600 600 BEGINNING WIP PAKE % SELISIHNYA
STARTED AND COMPLETED 7000 7000 7000
%END WIP 1500 600 600
%SPOILAGE GOODS 500 300 300 ADA DI SOAL
UNIT EKUIVALENT 9000 8500 8500

MENGHITUNG COST PER UNIT

MATERIALS LABOR FOH
COST ADDED CURRENT PERIOD 9180 2125 6375
EU 9000 8500 8500 DIBAGI DENGAN EU
COST/UNIT 1.02 0.25 0.75

HADENVILLE TOOL COMPANY

FABRICATING DEPARTMEN
COST OF PRODUCTION REPORT
FOR APRIL
QUANTITY SCHEDULE MATERIALS LABOR FOH QUANTITY
BEGINNING INV 100% 70% 70% 2000
STARTED THIS PERIOD 9000
11000
TRANSFER TO FINISHING 9000
ENDING INV 100% 40% 40% 1500
SPOILAGE GOODS 100% 60% 60% 500
11000

COST CHARGED TO DEPARTMENT TC UE UC

FROM BEGINNING INV

MATERIALS 1900
LABOR 340
FOH 1020
3260
COST ADDED CURRENT PERIOD

MATERIALS 9180 9000 1.02

LABOR 2125 8500 0.25
FOH 6375 8500 0.75
17680
TOTAL COST CHARGED TO DEPT 20940 2.02

COST ACCOUNTED FOR UNITS %COMPLETE UE CU TC

TRANSFER TO FINISHING DEPT:
FROM BEGINNING INV 3260
COST TO COMPLETE
MATERIALS 2000 0% 0 1.02 0
LABOR 2000 30% 600 0.25 150
FOH 2000 30% 600 0.75 450 3860
STARTED AND COMPLETE 7000 100% 7000 2.02 14140
TOTAL TRANSFER TO FINISHING DEPT 18000

CHARGED TO FOH
MATERIALS 500 100% 500 1.02 510
LABOR 500 60% 300 0.25 75
FOH 500 60% 300 0.75 225 810

ENDING WIP
MATERIALS 1500 100% 1500 1.02 1530
LABOR 1500 40% 600 0.25 150
FOH 1500 40% 600 0.75 450 2130
TOTAL COST ACCOUNTED FOR 20940
 MENGHITUNG UNIT EKUIVALENT DEPARTMEN FINISHING

CPD MATERIALS LABOR

KE % SELISIHNYA %BEG WIP 0 0 1800
STARTED AND COMPLETED 6900 6900 6900
%END WIP 2000 2000 1200
%SPOILAGE GOODS 100 100 100
UNIT EKUIVALENT 9000 9000 10000

MENGHITUNG COST PER UNIT CPD DARI DEPT 1

CPD MATERIALS LABOR
COST ADDED CURRENT PERIOD 18000 9180 2125
EU 9000 9000 8500
COST/UNIT 2 1.02 0.25

HADENVILLE TOOL COMPANY

FINISHING DEPARTMEN
COST OF PRODUCTION REPORT
FOR APRIL
QUANTITY SCHEDULE MATERIALS LABOR FOH QUANTITY
BEGINNING INV 100% 40% 40% 3000
RECEIVING FROM FABRICATING 9000
12000
TRANSFER TO FINISHED GOOD 9900
ENDING INV 100% 60% 60% 2000
SPOILAGE GOODS 100% 100% 100% 100
12000

COST CHARGED TO DEPARTMENT TC UE UC

FROM BEGINNING INV
CPD 6100
MATERIALS 3500
LABOR 520
FOH 780
10900
COST ADDED CURRENT PERIOD
CPD 18000 9000 2
MATERIALS 10800 9000 1.2
LABOR 4000 10000 0.4
FOH 6000 10000 0.6
38800
TOTAL COST CHARGED TO DEPT 49700 4.2

COST ACCOUNTED FOR UNITS %COMPLETE UE CU

TRANSFER TO FINISHED GOODS INVENTORY:
FROM BEGINNING INV
COST TO COMPLETE
MATERIALS 3000 0% 0 1.2
LABOR 3000 60% 1800 0.4
FOH 3000 60% 1800 0.6
STARTED AND COMPLETE 6900 100% 6900 4.2
TOTAL TRANSFER TO FINISHED GOODS
TRANSFER TO SPOILAGE 100 1
CHARGED TO FOH
COST TO COMPLETE 100 100% 100 4.2
LESS: SALVAGE VALUE 100
ENDING WIP
CPD 2000 100% 2000 2
MATERIALS 2000 100% 2000 1.2
LABOR 2000 60% 1200 0.4
FOH 2000 60% 1200 0.6
TOTAL COST ACCOUNTED FOR
DEPARTMEN FINISHING

FOH
1800
6900
1200
100
10000

CPD DARI DEPT 1

FOH
6375
8500
0.75

QUANTITY

TC
10900

0
720
1080 12700
28980
41680
100

420
100 320

4000
2400
480
720 7600
49700