Akmen - 6

Problem 6-51

Mimasca Inc. manufactures various holiday masks. Each mask is shaped from a piece of rubber in the molding department. The masks are then transferred to the finishing department, where they are painted and have elastic bands attached. In May, the molding department reported the following data:

a.       BWIP consisted of 15,000 units, 20% complete. Cost in beginning inventory totaled $1,656.

b.      Costs added to production during the month were $26,094.

c.       At the end of the month, 45,000 units were transferred out to Finishing. Then, 5,000 units remained in EWIP, 25% complete.

Hitunglah harga pokok produk jadi fan harga pokok produk dalam proses akhir menurut:

a.       Metode Rata-rata

b.      Metode Masuk Pertama Keluar Pertama (MPKP)

Jawab:

a.      Metode Rata-rata

Laporan Produksi Molding Departement

Aliran Fisik (Unit)

Input:

            Produk dalam Proses Awal                                         15,000

            Produk Mulai Diproses                                               35,000

                        Total                                                                50,000

Output:

            Produk ditransfer ke Finishing Department               45,000

            Produk dalam Proses Akhir                                          5,000

                        Total                                                                50,000

Unit Ekuivalen            : Produk Jadi + (Produk dalam Proses Akhir x Tingkat Penyelesaian)

                                    : 45,000 + (5,000 x 25%)

                                    : 45,000 + 1,250

                                    : 46,250

Biaya per Unit             : (Biaya Produksi PDP Awal + Biaya Produksi Periode ini)

                                                                        Unit Ekuivalen

                                    : ($1,656 + $26,094)

                                                46,350

                                    : $27,750

                                       46,350

                                    : $ 0.6

Harga Pokok Produk Jadi                               : Produk Jadi x Biaya per Unit

                                                                        : 45,000 x $0.6                                    : $ 27,000

Harga Pokok Produk dalam Proses Akhir      : (PDP Akhir x TP) x Biaya per Unit

                                                                        : (5,000 x 25%) x $0.6                        :         750

Total

                                                                                                                                    : $ 27,750

b.      Metode MPKP

Laporan Produksi Molding Departement

Aliran Fisik (Unit)

Input:

            Produk dalam Proses Awal                                         15,000

            Produk Mulai Diproses                                               35,000

                        Total                                                                50,000

Output:

            Produk ditransfer ke Finishing Department               45,000

            Produk dalam Proses Akhir                                          5,000

                        Total                                                                50,000

Unit Ekuivalen            : Produk Jadi + (PDP Akhir x TP) – (PDP Awal x TP)

                                    : 45,000 + (5,000 x 25%) – (15,000 x 20%)

                                    : 45,000 + 1,250 – 3,000

                                    : 43,250

Biaya per Unit             : (Biaya Produksi Periode ini)

                                                Unit Ekuivalen

                                    : $26,094

                                       46,350

                                    : $ 0.6

Harga Pokok Produk Jadi                               : Produk Jadi x Biaya per Unit

                                                                        : 45,000 x $0.6                                    : $ 27,000

Harga Pokok Produk dalam Proses Akhir      : (PDP Akhir x TP) x Biaya per Unit

                                                                        : (5,000 x 25%) x $0.6                        :         750

Total                                                                                                                            : $ 27,750