bab 7 the cost of quality and accounting for production losses

Carter-Usry: Cost Accounting 13th

ed. Ch. 7 The Cost of Quality and Acc. For… Hal. 7-1

Supported by Nugraha Corporation


CHAPTER 7

THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES

The Cost of Quality Meliputi cost untuk mendapatkan kualitas dan cost akibat kualitas tidak terpenuhi. Types of Quality Costs

1. Prevention costs

Cost untuk mencegah kegagalan produk. Cost untuk mendisain produk dan system produksi yang berkualitas tinggi.

2. Appraisal costs

Cost untuk mendeteksi kegagalan produk Cost untuk inspeksi material, produksi (dalam proses dan produk jadi). Cost untuk mendapatkan informasi tingkat kepuasan pelanggan.

3. Failure costs

Cost apabila terjadi kegagalan produk. Internal failure costs: biaya kegagalan produk selama dalam proses (spoilage,

rework dll).

External failure costs: terjadi setelah produk dijual (garansi, complaint, penurunan penjualan dll).

Total Quality Management Agar perusahaan bisa bertahan dalam persaingan bisnis harus bisa menyediakan produk

yang berkualitas dengan harga yang ‘menarik’.

Total Quality Management adalah peningkatan kualitas dengan cara meningkatkan kualitas seluruh proses dan aktivitas.

Karakteristik TQM: 1. Seluruh aktivitas bisnis bertujuan melayani pelanggan, baik internal maupun eksternal. 2. Top manajemen berperan aktif dalam peningkatan kualitas. 3. Seluruh pegawai terlibat secara aktif dalam peningkatan kualitas. 4. Memiliki system untuk mengidentifikasi masalah, membangun pemecahan masalah dan

tujuan peningkatan kualitas. 5. Menganggap karyawan sebagai asset yang bernilai tinggi dan memberikan pelatihan

terus-menerus kepada karyawan. Accounting for Production Losses in a Job Order Cost System Accounting for Scrap Scrap: sisa material material yang rusak dan tidak bisa dikembalikan ke vendor material yang rusak akibat kesalahan pekerja / mesin

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A. Jika nilai scrap tidak material: pada waktu terjadi scrap tidak di catat, dan saat dijual dapat

dicatat sbb: 1. Penjualan scrap dicatat sebagai scrap sales Cash (or Accounts Receivable) 500 Scrap Sales (or Other Income) 500 2. Penjualan scrap sebagai pengurang cost of goods sold Cash (or Accounts Receivable) 500 Cost of Goods Sold 500 3. Penjualan scrap sebagai pengurang Factory overhead control Cash (or Accounts Receivable) 500 Factory Overhead Control 500 4. Penjualan scrap dicatat sebagai pengurang material cost job ybs Cash (or Accounts Receivable) 500 Work in Process 500 B. Jika nilai scrap material 1. Pada saat terjadi scrap Scrap Inventory 5.000 Work in Process 5.000 2. Pada saat dijual Cash (or Accounts Receivable) 5.000 Scrap Inventory 5.000 Accounting for Spoiled Goods Spoiled goods (spoilage): Merupakan kerusakan pada produk yang sudah selesai seluruhnya atau selesai sebagian. Tidak bisa diperbaiki karena secara teknis tidak bisa atau tidak ekonomis. Spoilage Caused by Customer Biaya spoilage dibebankan kepada pelanggan. COGS = Total Cost – harga jual Spoiled Goods Inventory Ilustrasi:

Cost satu buah kursi: Materials $20 Direct labor 5 Factory overhead 10 Total $35

Ada seorang pelanggan memesan 1.000 buah kursi (Job 876). Setelah selesai pembuatan 100 buah kursi pelanggan tersebut minta perubahan model. 100 kursi yang sudah selesai tidak dapat diperbaiki, tetapi dapat dijual $10 per kursi. Harga jual kursi 150% dari COGS.




Total costs yang dibebankan pada job 876: 1.100 unit x $35 = $38.500 Jurnal untuk mencatat penyelesaian job 876: Spoiled Goods Inventory (100 x $10) 1.000 Cost of Goods Sold ($38.500 – $1.000) 37.500 Work in Process 38.500 Jurnal untuk mencatat pengiriman job 876 ke pelanggan: Accouts Receivable (or cash) 56.250 Sales ($37.500 x 150%) 56.250 Jurnal untuk mencatat penjualan spoiled goods: Cash (or Accouts Receivable) 1.000 Spoiled Goods Inventory 1.000 Spoilage Caused by Internal Failure Biaya spoilage dibebankan pada perusahaan (FOH control), COGS sebesar unit x unit cost. Jika spoilage bisa dijual:

Hasil penjualan debet ke Spoiled goods inventory, FOH Control = biaya spoilage – Spoilage Goods Inventory. Jurnal untuk mencatat penyelesaian job 876: Spoiled Goods Inventory (100 x $10) 1.000 Factory Overhead Control 2.500 Cost of Goods Sold (1.000 x $35) 35.000 Work in Process 38.500 Jurnal untuk mencatat pengiriman job 876 ke pelanggan: Accouts Receivable (or cash) 52.500 Sales ($35.000 x 150%) 52.500 Jurnal untuk mencatat penjualan spoiled goods: idem Accounting for Rework Job 901 sudah selesai dibuat dengan total biaya $200.000. Kemudian ada rework (berupa penggantian material) dengan biaya sbb:

Materials $8.000 Direct labor 1.000 Factory overhead 4.000 Total $13.000




Rework Caused by Customer Biaya rework dibebankan pada customer (debet ke Work in Process) Jurnal untuk mencatat rework: Work in Process 13.000 Materials 8.000 Payroll 1.000 Applied Factory Overhead 4.000 Jurnal untuk mencatat pengiriman job 901 ke pelanggan: Accouts Receivable (or cash) 319.500 Sales ($213.000 x 150%) 319.500 Rework Caused by Internal Failure Biaya rework dibebankan pada perusahaan (debet ke Factory Overhead Control) Jurnal untuk mencatat rework: Factory Overhead Control 13.000 Materials 8.000 Payroll 1.000 Applied Factory Overhead 4.000 Jurnal untuk mencatat pengiriman job 901 ke pelanggan: Accouts Receivable (or cash) 300.000 Sales ($200.000 x 150%) 300.000




Accounting for Productioan Losses in a Process costing System Internal Failure

Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead Control). Jika produk yang rusak bisa dijual, maka Hasil penjualannya di debet ke Spoiled Goods

Inventory. (FOH Control = Total cost produk rusak – Spoiled Goods Inventory)). Ilustrasi: Deco Pottery Company membuat gelas keramik dalam departemen yaitu departemen Molding dan Glazing. Di departemen Molding ada proses pemanasan sehingga ada gelas yang pecah (M 100%, CC 80%). Gelas yang pecah di departemen Molding tidak ada harga jualnya. Gelas yang rusak pada departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%). Gelas yang sempurna dijual $2,5 per unit, yang rusak dijual $0,5 per unit. Data bulan November: Molding Glazing Units in WIP, beg. inv. 4.000 3.000

Units started in Molding Dept. 21.000 Units transferred to Glazing Dept. 19.000 Units received from Molding Dept. 19.000 Units transferred to Finished Goods inv. 15.000 Units in WIP, end. Inv. 3.600 4.000 Units spoiled during the period 2.400 3.000 Tingkat penyelesaian WIP ending inventory Molding Glazing Materials 100% 100% Conversion Costs 30% 25% Costs data: WIP, beg. Inv. Molding Glazing Cost from preceding dept. $1.396,00 Materials $615,00 196,00 Labor 366,40 310,00 FOH 549,60 310,00 Cost added to process during period Materials 3.885,00 1.520,00 Labor 2.273,60 3.718,00 FOH 3.410,40 3.718,00 I. Average Cost Flow Assumption A. Departemen Molding Langkah 1: Menghitung equivalent unit M L FOH Eq. units transf. out 19.000 19.000 19.000 Units in ending inv. 3.600 3.600 3.600 Tingkat penyelesaian 100% 30% 30% Eq. units ending inv. 3.600 1.080 1.080 Units of spoilage 2.400 2.400 2.400 Tingkat penyelesaian 100% 80% 80%




Eq. units of spoilage 2.400 1.920 1.920 Total Equivalent units 25.000 22.000 22.000 Langkah 2: Membuat Cost of Production Report

Deco Pottery Company Molding Departement

Cost of Production Report For November, 20A

Quantity Schedule Material Labor FOH Quantity Beginning Inventory 4.000 Started in process 21.000 25.000 Transferred to Glazing Dept. 19.000 Ending Inventory 100% 30% 30% 3.600 Lost in the process 100% 80% 80% 2.400 25.000 Cost charged to Departement Total Cost Eq.Unit Unit Cost Beginning inventory: Materials $615,00 Labor 366,40 Factory overhead 549,60 Total cost in beginning inv. $1.531 Cost added during the current period: Materials 3.885,00 25.000 $0,18 Labor 2.273,60 22.000 0,12 Factory overhead 3.410,40 22.000 0,18 Total cost added $9.569 Total cost charged to department $11.100 $0,48 Cost Accounted for as follows

Units

% Comp

Eq. Unit Unit Cost

Total Cost

Transfer to Glazing Dep 19.000 100 19.000 $0,48 $9.120,00 Spoilage charge to FOH Materials 2.400 100 2.400 $0,18 $432,00 Labor 2.400 80 1.920 0,12 230,40 Factory overhead 2.400 80 1.920 0,18 345,60 1.008,00 WIP, ending inventory Materials 3.600 100 3.600 $0,18 $648,00 Labor 3.600 30 1.080 0,12 129,60 Factory overhead 3.600 30 1.080 0,18 194,40 972,00 Tot. cost accounted for $11.100,00 Jurnal untuk mencatat transfer cost dari departemen WIP-Glazing Dept 9.120 Factory Overhead Control 1.008 WIP – Molding Dept. 10.128 B. Departemen Glazing Langkah 1: Menghitung equivalent unit From Pre Dept. Material Labor FOH Eq. Units transferred out 15.000 15.000 15.000 15.000 Eq. Unit in ending inv 4.000 4.000 1.000 1.000




Eq. Unit of spoilage 3.000 3.000 3.000 3.000 Total equivalent unit 22.000 22.000 19.000 19.000 Langkah 2: Membuat Cost of Production Report

Deco Pottery Company Glazing Departement

Cost of Production Report For November 20A

Quantity Schedule Material Labor FOH Quantity Beginning Inventory 3.000 Started in process 19.000 22.000 Transferred to FG 15.000 Ending Inventory 100% 25% 25% 4.000 Lost in the process 100% 100% 100% 3.000 22.000 Cost charged to Departement Total Cost Eq. Unit Unit Cost Beginning inventory: Cost from preceding department $1.396 Materials 196 Labor 310 Factory overhead 310 Total cost in beginning inv. $2.212 Cost added during the current period: Cost from preceding department $9.120 22.000 $0,478 Materials 1.520 22.000 0,078 Labor 3.718 19.000 0,212 Factory overhead 3.718 19.000 0,212 Total cost added $18.076 Total cost charged to department $20.288 $0,980 Cost Accounted for as follows

Units

% Comp

Eq. Unit Unit Cost

Total Cost

Transfer to FG inv 15.000 100 15.000 $0,98 $14.700 Trans to Spoiled G inv 3.000 $0,50 1.500 Spolage charge to FOH: Cost of spolage unit 3.000 100 3.000 $0,98 2.940 Less salvage value 3.000 $0,50 1.500 1.440 WIP, ending inv. Cost from pre Dep 4.000 100 4.000 $0,478 1.912 Materials 4.000 100 4.000 0,078 312 Labor 4.000 25 1.000 0,212 212 Factory overhead 4.000 25 1.000 0,212 212 2.648 Tot. cost acc. For $20.288 Jurnal untuk mencatat transfer cost dari departemen Finished Goods inventory 14.700 Spoilage Goods inventory 1.500 Factory Overhead Control 1.440 WIP – Glazing Dept. 17.640




C. Normal Production Shrinkage Contoh pada proses pembuatan sirup di Sweet-Stuff Company. Proses dimulai di departemen Cooking berupa pemanasan air gula sehingga ada penguapan (air berkurang). Kemudian ditransfer ke departemen Bottling. Berikut ini data Departemen Cooking pada bulan Pebruari: Gallons in Work in Process beginning inventory 4.000 Gallons started in process in Cooking Dept. 26.000 Gallons transferred to Bottling Departement 5.000 Gallons in Work in Process, ending inventory 5.000 Gallons lost in the process during the period 5.000 Tingkat penyelesaian WIP end. Inv. Materials 100% Labor 25% FOH 25% Costs data: WIP, beg. Inv. Materials $5.450 Labor 535 FOH 1.070 Cost added to process during period Materials 32.550 Labor 7.540 FOH 15.080 Departemen Cooking Langkah 1: Menghitung equivalent unit

Material

Labor

FOH Eq. Units transferred out 20.000 20.000 20.000 Eq. Unit in ending inv 5.000 1.250 1.250 Total equivalent unit 25.000 21.250 21.250




Langkah 2: Membuat Cost of Production Report

Sweet-Stuff Company Cooking Departement

Cost of Production Report For Pebruarl, 20A

Quantity Schedule M L FOH Q Beginning Inventory 4.000 Started in process during the period 26.000 30.000 Transferred to Bottling Dept. 20.000 Ending Inventory 100% 25% 25% 5.000 Units lost in the process 5.000 30.000 Cost charged to Departement Total Cost Eq.Unit Unit Cost Beginning inventory: Materials $5.450 Labor 535 Factory overhead 1.070 Total cost in beginning inv. $7.055 Cost added during the current period: Materials $32.550 25.000 $$1,52 Labor 7.540 21.250 0,38 Factory overhead 15.080 21.250 0,76 Total cost added $55.170 Total cost charged to department $62.225 $2,66 Cost Accounted for as Follows

Units

% Comp

Eq. Unit

Unit Cost

Total Cost

Transfer to Canning Dept. 20.000 100 20.000 $2,66 $53.200 WIP, ending inv. Materials 5.000 100 5.000 $1,52 $7.600 Labor 5.000 25 1.250 0,38 475 Factory overhead 5.000 25 1.250 0,76 950 9.025 Total cost accounted for $62.225 Jurnal: WIP – Bottling Dept. 53.200 WIP – Cooking Dept. 53.200 II. Process Costing with a Fifo Cost Flow Assumption Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv: Molding Glazing Materials 100% 100% Conversion cost 60% 70% A. Departemen Molding Equivalent unit Material Labor FOH Eq. unit to complete beg. Inv 0 1.600 1.600 Eq. unit started and completed 15.000 15.000 15.000 Eq. unit ending inv 3.600 1.080 1.080




Eq. unit of spoilage 2.400 1.920 1.920 Total 21.000 19.600 19.600 Langkah 2: Membuat Cost of Production Report

Deco Pottery Company Molding Departement

Cost of Production Report For January, 2004

Quantity Schedule Material Labor FOH Quantity Beginning Inventory 100% 60% 60% 4.000 Started in process 21.000 25.000 Transferred to Ass. Dept. 19.000 Ending Inventory 100% 30% 30% 3.600 Lost in the process 100% 80% 80% 2.400 25.000 Cost charged to Departement Total Cost Eq. Unit Unit Cost Beginning inventory: Materials $615,00 Labor 366,40 Factory overhead 549,60 Total cost in beginning inv. $1.531,00 Cost added during the current period: Materials $3.885,00 21.000 $0,185 Labor 2.273,60 19.600 0,116 Factory overhead 3.410,40 19.600 0,174 Total cost added $9.569,00 Total cost charged to department $11.100,00 $0,475 Cost Accounted for as Follow:

Units %

Comp Eq. Unit

Unit Cost

Total Cost

Transfered to Ass. Dept.: From beginning inv: $1.531,00 Cost to complete: Labor 4.000 40 1.600 $0,116 185,60 Factory overhead 4.000 40 1.600 0,174 278,40 $1.995,00 Started and completed 15.000 100 15.000 $0,475 7.125,00 Total cost transfered $9.120,00 Spoilage charged to FOH C Materials 2.400 100 2.400 $0,185 $444,00 Labor 2.400 80 1.920 0,116 222,72 Factory overhead 2.400 80 1.920 0,174 334,08 1.000,80 WIP, ending inventory Materials 3.600 100 3.600 $0,185 $666,00 Labor 3.600 30 1.080 0,116 125,28 Factory overhead 3.600 30 1.080 0,174 187,92 979.20 Tot. cost accounted for $11.100,00 Average cost (Biaya rata-rata) = cost added / equvalent unit Jurnal: WIP – Glazing Dept. 9.120,00




FOH Control 1.000,80 WIP – Molding Dept. 10.120,80 B. Departemen Glazing Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang From Pre. Dep. Material Labor FOH Eq. unit to complete beg. Inv 0 0 900 900 Eq. unit started and completed 12.000 12.000 12.000 12.000 Eq. unit ending inv 4.000 4.000 1.000 1.000 Eq. unit of spoilage 3.000 3.000 3.000 3.000 Total 19.000 19.000 16.900 16.900 Langkah 2: Membuat Cost of Production Report.

Deco Pottery Company Glazing Departement

Cost of Production Report For January, 2004

Quantity Schedule Material Labor FOH Quantity Beginning Inventory 100% 70% 70% 3.000 Started in process 19.000 22.000 Transferred to Ass. Dept. 15.000 Ending Inventory 100% 25% 25% 4.000 Lost in the process 100% 100% 100% 3.000 22.000 Cost charged to Departement Total Cost Eq. Unit Unit Cost Beginning inventory: Cost from preceding departemen $1.396 Materials 196 Labor 310 Factory overhead 310 Total cost in beginning inv. $2.212 Cost added during the current period: Cost from preceding departemen $9.120 19.000 $0,48 Materials 1.520 19.000 0,08 Labor 3.718 16.900 0,22 Factory overhead 3.718 16.900 0,22 Total cost added $18.076 Total cost charged to departement $20.288 $1,00 Cost Accounted for as Follow: Units % Com E.Unit Un Cost Total Cost Transfered to Ass. Dept.: From beginning inv: $2.212 Cost to complete: Labor 3.000 30 900 $0,22 198 Factory overhead 3.000 30 900 0,22 198 $2.608 Started and completed 12.000 100 12.000 1,00 12.000 Total cost transfered $14.608 Tranf. to Spoilage Good Inv 3.000 $0,50 1.500 Spolage charged to FOH Cost of spoilage unit 3.000 100 3.000 $1,00 $3.000




Less Salvage value of SG 3.000 0,50 1.500 1.500 WIP, ending inventory From beginning inv 4.000 100 4.000 $0,48 $1.920 Materials 4.000 100 4.000 0,08 320 Labor 4.000 25 1.000 0,22 220 Factory overhead 4.000 25 1.000 0,22 220 2.680 Tot. cost accounted for $20.288 Jurnal: Finished Goods Inventory 14.608 Spoiled Goods Inventory 1.500 FOH Control 1.500 WIP – Glazing Dept. 17.608 C. Normal Production Shrinkage Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%. Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang

Material Labor FOH Eq. unit to complete beg. Inv 0 1.600 1.600 Eq. unit started and completed 16.000 16.000 16.000 Eq. unit ending inv 5.000 1.250 1.250 Total 21.000 18.850 18.850 Langkah 2: Membuat Cost of Production Report.

Sweet-Stuff Company Cooking Departement

Cost of Production Report For February, 20A

Quantity Schedule Material Labor FOH Quantity Beginning Inventory 4.000 Started in process during the period 26.000 30.000 Transferred to Bottling Dept. 20.000 Ending Inventory 100% 25% 25% 5.000 Units lost in the process 5.000 30.000 Cost charged to Departement Total Cost Eq.Unit Unit Cost Beginning inventory: Materials $5.450 Labor 535 Factory overhead 1.070 Total cost in beginning inv. $7.055 Cost added during the current period: Materials $32.550 Labor 7.540 Factory overhead 15.080 Total cost added $55.170




Total cost charged to departement $62.225 Cost Accounted for as Follow:

Units

% Comp

Eq. Unit

Unit Cost

Total Cost

Transfered to Ass. Dept.: From beginning inv: $7.055 Cost to complete: Labor 4.000 40 1.600 640 Factory overhead 4.000 40 1.600 1.280 $8.975 Started and completed 16.000 100 16.000 44.000 Total cost transfered $52.975 WIP, ending inventory Materials 5.000 100 5.000 $7.750 Labor 5.000 25 1.250 500 Factory overhead 5.000 25 1.250 1.000 9.250 Tot. cost accounted for $62.225 Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen Bottling: WIP – Bottling Dept. 52.975 WIP – Cooking Dept. 52.975 LATIHAN P7-1 Scrap and Spoilage Scrap sales bulan ini $550. Pada job 492: 200 buah pintu salah ukur sehingga harus diganti. Pintu yang salah ukur dapat dijual dengan harga $2,25 per buah. Cost pintu yang salah sbb: Material (1.200 lbr x $1) $1.200 Labor (10 jam x $15) 150 FOH (10 jam x $45) 450

Total $1.800 Diminta:

1) Buat jurnal untuk mencatat cost pintu yang salah dan transfer ke spoilage good inventory.

2) Buat jurnal untuk mencatat penjualan scrap dan spoilage good inventory. P7-2 Spoilage in Job Order Costing Terdapat pesanan 5.000 custom housing (Job 3387). Setelah selesai ternyata terdapat 200 unit yang rusak. Pemesan setuju untuk menerima 4.800 saja. Unit yang rusak dapat dijual $15 per unit. Total cost job 3387 adalah sbb: Material $46.000 Labor (1.000 jam x $14) 14.000 FOH ($30 jam per DLH) 30.000

Total $90.000 Harga jual 140% dari cost. Diminta:

1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat transfer ke spoiled good inventory dan pengiriman job 3387.

2) Buat jurnal di atas dengan asumsi external failure.




P 7-3 Rework in Job Costing Total cost job 8962 (1.000 unit lemari) adalah sbb: Material $92.000 Labor (3.000 jam x $12) 36.000 FOH ($24 jam per DLH) 72.000

Total $200.000 Harga jual 150% dari cost. Terdapat 100 unit yang rusak dengan biaya perbaikan $4 dan ½ DLH. Diminta:

1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat rework dan pengiriman job 8962.

2) Buat jurnal di atas dengan asumsi external failure. P 7-5 Spoilage and Shrinkage in Process Costing, Average cost. Proses produksi pada Hometown Brewery Company: Bahan-bahan dicampur dan dimasak di Departemen Mixing and Brewing (terdapat normal shrinkage karena pemanasan). Kemudian bahan dikirim ke Departemen Canning (terdapat spoilage pada tingkat biaya konversi 80%, material telah lengkap). Data bulan Januari adalah sbb: Mixing and Brewing Canning Units in beginning inventory 4.000 4.000 Units started in process 36.000 Units transferred to Canning Dept. 28.000 28.000 Units transferred to Finished Goods inv. 25.000 Units spoiled in process 6.000 4.000 Units in ending inventory Mixing (100% M, 40% L and FOH) 6.000 Canning (100% M, 50% L and FOH) 1.000 Costs data: Mixing and Brewing Canning WIP, beg. Inv. Cost from preceding dept. $550 Materials $600 190 Labor 88 75 FOH 128 150 Cost added to process during period Materials 4.840 1.520 Labor 824 786 FOH 1.088 1.572 Diminta:

(1) Buat Cost of Production Report. (2) Jurnal untuk mencatat transfer biaya dari tiap departemen.




P 7-6 Spoilage Due to Internal Failure in Process Costing, FIFO. Proses produksi pada Handy Tool Company: dimulai di Fabricating Dept (inspeksi pada tingkat biaya konversi 60%). Selanjutnya bahan ditransfer ke Finishing Dept (inspeksi pada akhir proses). Material ditambahkan pada awal proses. Unit rusak pada Fabricating Dept. tidak memiliki nilai jual, unit rusak pada Finishing Dept. nilainya $1 per unit. Perusahaan ini menggunakan asumsi FIFO cost flow. Berikut ini adalah data untuk bulan April: Fabricating Finishing Units in beginning inventory Fabricating (100% M, 70% L and FOH) 2.000 Finishing (100% M, 40% L and FOH) 3.000 Units started in process in Fabricating Dept. 9.000 Units transferred from Fabricating to Finishing Dept. 9.000 9.000 Units transferred to Finished Goods inv. 9.000 Units in ending inventory 500 100 Units spoiled Fabricating (100% M, 40% L and FOH) 1.500 Finishing (100% M, 25% L and FOH) 2.000 Costs data: Fabricating Finishing WIP, beg. Inv. Cost from preceding dept. $6.100 Materials $1.900 3.500 Labor 340 520 FOH 1.020 780 Cost added to process during period Materials 9.180 10.800 Labor 2.125 3.720 FOH 6.375 5.580 Diminta:

(3) Buat Cost of Production Report. (4) Jurnal untuk mencatat transfer dari Departemen Fabricating ke Departemen

Finishing dan dari Departemen Finishing ke Finished Goods.

bab 7 the cost of quality and accounting for production losses

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