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MOJAKOE
AKUNTANSI BIAYA
MOJAKOE
AKUNTANSI BIAYA

Presented By: SPA-Accounting Study Division Mojakoe Akuntansi Biaya
P a g e | 2 Semester Ganjil 2011/2012
MID SEMESTER EXAM 2010/2011
COST ACCOUNTING
180 MINUTES
CLOSED BOOK
Problem 1 (30%)
Stylish Company has two departments :Cutting and Sewing. Each Department has direct cost
category (direct materials) and indirect cost category (conversion cost). Our Main focus is in
Cutting Department.
Two Kinds of Materials are being added in the Cutting Department. The first Material (A) are
added at the beginning of the process, while the second material(B) are added when the
production reach 70% stages. Conversion costs are added evenly during cutting operations.
Spoiled units are detected upon inspection at the 70% stage, right before the second material
(B) are added.
Stylish Company uses the weighted average method of Process Costing.
Following is summary of the July 2010 operations.
Work In Process, July 1 (80% Complete) 800 units
Started during July 2010 2800 units
Work In Process, July 31 (60% complete) 600 units
Normal Spoilage 10% of the product inspected
Actual Spoilage 800 units
Cost of Inventory July 1, 2010
Direct Material A Rp. 39.000.000,-
Direct Material B Rp. 8.700.000,-
Conversion Costs Rp. 28.260.000,-
Cost Added during July 2010
Direct Material A Rp. 195.000.000,-
Direct Material B Rp. 51.800.000,-
Based on information Provided, for month of July 2010:
a. Compute the Equivalent units for each cost category.
b. Compute the cost per equivalent unit.
c. Prepare Journal Entries for July 2010 for units transferred out from cutting
Department. Show your computation for the amount of the cost of the units
transferred out in the journal entries.
d. Determine the cost per unit of the good units that are transferred out from cutting
Department during July 2010.
e. Determine the cost of the July 31, 2010 work in process inventory.

Problem 2 (25%)
PT. Aang & Katara ( PT.AK) uses job costing system at its North Pole plant. The plant has a
Production Department and a Packaging Department. PT AK uses normal costing with two
direct cost categories(direct material and direct labor) and two manufacturing overhead cost
pools (The Production Department, with direct labor-hour as the allocation base, and the
Packaging Department, with Direct Material cost as the allocation base). The 2010 Budget
for the plant is as follows :
Production
Department
Packaging
Department
MOH Costs Rp. 24.000.000 Rp. 20.000.000
Direct Material Costs Rp. 200.000.000 Rp. 30.000.000
Direct Labor Costs Rp. 80.000.000 Rp. 7.500.000
Direct Labor Hour 40.000 5.000
Required:
1. Calculate the budgeted overhead rate in the production department and Packaging
department.
2. During the month of September, the job cost record of job #W135 shows the following:
Production
Department
Packaging
Department
Direct Material Used Rp. 19.400.000 Rp. 2.680.000
Direct Labor Costs Rp. 8.275.000 Rp. 705.000
Direct Labor Hour 3.850 475
Compute the total manufacturing overhead to job #W135
3. What is the total cost of job #W135 and its cost per unit, Job #W135 consisted of 3,000
units.
4. Assuming that the actual MOH incurred for Job #W135 in the month of September is Rp
4.500.000; compute the under or over allocated MOH and prepare the necessary journal
entry to record the transaction.
5. Further assume that even if the production process had been running at its most efficient
level, PTAK expects defects to be 10% of goods under production, including the defective
products. The production process of Job #W135 had actually rejects 500 units of defective
products, and these defects have no market value. Prepare Journal entries and calculate the
unit cost of the 3.000 good units of job #W135 under the following independent situations:
a. The defect is attributable only to job #W135
b. The defect is a characteristic of the production process and not attributable to
specific job.
Problem 3 (25%)
Amazone Company manufactures convinience foods, including potato chips and corn chips.
Production of corn chips occurs in four departments, cleaning, mixing, cooking, and drying
and packaging. Consider the drying and packaging department, where the direct materials
(packaging) are added at the end of the process. Conversion costs are added evenly during the
process. The company uses FIFO method for process costing and there is no spoilage
incurred during the production process.

The Accounting records of Amazone plant provide the following information for corn chips
in its Drying and Packaging Department during a weekly period (week 37):
Beginning WIP Inventory (80% Complete) 1.250 cases
Transferred in during 37 5.000 cases
Ending WIP Inventoru (40% Complete) 1.000 cases
Cost added during week 37:
Transferred-in costs Rp. 94.000.000,-
Direct Materials Rp. 25.200.000,-
Cost of Beginning WIP Inventory week 37:
Transferred-in Costs Rp. 28.920.000,-
Required
For the week 37:
a. Compute the Equivalent cases for each cost strategy
b. Compute the cost per equivalent case
c. Determine the total cost of the cases transferred out during week 37
d. Determine the cost of the week 37 work in process inventory
Problem 4 (20%)
The following items (in million) pertain to Chen Corporation:
Balance as of Jan. 1, 2009 Balance as of Dec.31, 2009
Direct Materials $30 $5
Work In Process $10 $2
Finished Goods $40 $12
Accounts Receivable $50 $30
Accounts Payable $ 40 $20
For Year 2009
Plant Utilities $ 5
Indirect Manufacturing Labor $ 20
Depreciation-Plant and Equipment $ 9
Revenues $ 350
Miscellaneous Manufacturing Overhead $ 10
Marketing, Distribution, and Customer Service Costs $ 90
Direct Materials Purchased $ 80
Direct Manufacturing Labor $ 40
Plant Supplies Used $ 6
Property Taxes on Plant $ 1

Chen’s manufacturing costing system uses a three-part classification of direct materials,
direct manufacturing labor, and manufacturing overhead costs.
Required :
a. Calculate the total prime costs and total conversion costs
b. Computte the total inventoriable costs and period costs
c. Prepare a schedule of cost of goods manufactured for 2009
d. Prepare an income statement of 2009
Jawaban UTS Akuntansi Biaya
Semester Ganjil 2010/2011
Problem 1
a.)
Flow of Production Physical Unit
Equivalent Unit
DM A DM B CC
WIP Beginning
800
Started during current period
2.800
To Account for
3.600
Completed & Transferred out during
current period 2.200 2.200 2.200 2.200
Normal Spoilage
220 220 - 154
Abnormal Spoilage
580 580 - 406
WIP Ending
600 600 - 360
Accounted for
3.600
Work done to date
3.600 2.200 3.120
b.)
Total
Production Cost DM A DM B DM C
WIP Beginning 75.960.000 39.000.000 8.700.000 28.260.000
Cost Added during Current Period 524.300.000 195.000.000 51.800.000 277.500.000
Total cost to account for 600.260.000 234.000.000 60.500.000 305.760.000
Cost Incurred to date 234.000.000 60.500.000 305.760.000
Divided by equivalent unit of work
done to date 3.600 2.200 3.120
Cost per unit equivalent of work done
to date 65.000 27.500 98.000

Assignment of Costs
Completed and Transferred out during
current period (before normal spoilage) 419.100.000 143.000.000 60.500.000 215.600.000
Normal Spoilage 29.392.000 14.300.000 - 15.092.000
Total completed and Transfered out
during current period 448.492.000 157.300.000 60.500.000 230.692.000
Abnormal Spoilage 77.488.000 37.700.000 - 39.788.000
WIP Ending 74.280.000 39.000.000 - 35.280.000
Total cost Accounted for 600.260.000 234.000.000 60.500.000 305.760.000
c.)
WIP-Sewing 448.492.000
WIP-Cutting 448.492.000
d.)
Cost of Good Units Transferred out 419.100.000
Units transferred out 2.200
cost per unit 190.500 per unit
e.)
Cost of Ending WIP 74.280.000
Problem 2
1. Production Department Budgeted OH Rate
=
∑
∑
=
. .
.
= 600/ℎ
Packaging Department Budgeted OH Rate
=
∑
∑
=
. .
. .
= 0,667
2. Production Department MOH Allocated = 600 x 3.850
=2.310.000
Packaging Department MOH Allocated =0,667 x 2.680.000
=1.786.666,67
Total MOH Allocated =2.310.000+1.786.666,67
=4.096.666,67
3. Total Cost =Total Cost of Production Department + Total Cost of Packaging Department

=(Total DM Used + Total Labor Costs + MOH) +( Total DM Used + Total
Labor Costs + MOH)
=(19.400.000+8.275.000+2.310.000)+(2.680.000+705.000+1.786.666,67)
=35.156.666,67
Cost Per Unit =
. . ,
.
=Rp 11.718,89 /Unit
4. Actual MOH =4.500.000
MOH Allocated=4.096.666,67
Underallocated =403.333,33
Journal Entries :
MOH Allocated 4.096.666,67
COGS 403.333,33
MOH Control 4.500.000
5.
a. Material 3.515.667*
WIP Job #W135 3.515.667*
*Defected = 10%*3000 units= 300 units x 11.718,89
b. Material 3.516.667
MOH control 2,343,778*
WIP Job #W135 5.859.445*
*(500-300) x cost per unit ** 500 x cost per unit.
Problem 3
a.)
Flow of Production Physical Unit
Equivalent Unit
TIC DM CC
WIP Beginning
1.250
Transferred in during current
period 5.000
To Account for
6.250
Completed & Transferred out
during current period
From Beginning WIP
1.250 - 1.250 250
Started and Completed
4.000 4.000 4.000 4.000
WIP Ending
1.000 1.000 - 400
Accounted for
6.250 5.000 5.250 4.650
Work done to date
5.000 5.250 4.650

b.)
Total
Production
Cost TIC DM CC
WIP Beginning 37.980.000 28.920.000 9.060.000
Cost Added during Current Period 157.600.000 94.000.000 25.200.000 38.400.000
Total cost to account for 195.580.000 122.920.000 25.200.000 47.460.000
Cost added during current period 94.000.000 25.200.000 38.400.000
Divided by equivalent unit of
work done in current period 5.000 5.250 4.650
Cost per unit equivalent of
work done in current period 18.800 4.800 8.258
c.)
Completed and Transferred out
during current period
From Beginning WIP 37.980.000 28.920.000 - 9.060.000
Cost Added to beginning WIP
during current period 8.064.516 - 6.000.000 2.064.516
from beginning
wip * cost per
unit
Total from beginning wip 46.044.516 28.920.000 6.000.000 11.124.516
Started and Completed 127.432.258 75.200.000 19.200.000 33.032.258
started and
completed
*cost per unit
Total Units completed and
Transferred out during current
period 173.476.774 104.120.000 25.200.000 44.156.774
Total Cost during week 37 =Rp.
173.476.774
WIP ending 22.103.226 18.800.000 - 3.303.226
wip
ending*cost
per unit
Total Cost Accounted for 195.580.000 122.920.000 25.200.000 47.460.000
The cost of the week 37 WIP = Rp 195.580.000
Problem 4
a. Total Prime costs = DM Cost + DL cost
=(DM Beg+DM Purchased-DM Ending)+DL Cost
=(30+80-5)+40
=$145
Conversion Costs =DL Cost + MOH Cost
=DL Cost +(Plant Utilities+Indirect Manufacturing Labor +

Depreciation Plant and Equipment+Miscellaneous Manufacturing
Overhead+ Plant Supplies Used+ Property Taxes on Plant)
=40+(5+20+9+10+6+1)
=$91
b. Inventoriable Costs =DM Cost+DL Cost+MOH
=105+40+51
=$196
Period Costs =Marketing, distribution, and customer service costs
=$90
c.
Chen Corporation
Schedule of Cost of Good Manufactured
For the year ended Dec 31, 1009
DM Costs
DM Beginning Jan 1, 2009 $ 30
DM Purchased $ 80
Cost of Goods Available for sale $ 110
Ending DM Dec 31, 2009 $ (5)
DM Used $ 105
DL Cost $ 40
MOH Cost
Plant Utilities $ 5
Indirect Manufacturing Labor $ 20
Depreciation Plant and Equipment $ 9
Misc Expense $ 10
Plant Supplies Used $ 6
Property tax on plant $ 1
Total MOH Costs $ 51
Total Manufacturing Costs $ 196
Beginning WIP Jan 1, 2009 $ 10
Ending WIP Dec 31,2009 $ (2)
COGM $ 204
d.)
Chen Corporation
Income Statement
For the year ended December 31, 2009
Revenues $ 350
COGS
Beginning FG Jan 1, 2009 $ 40
COGM $ 204
Ending FG Dec 31, 2009 $ (12)
Total COGS $ 232
Gross Profit $ 118
Period Costs
Marketing, Distribution, CS Cost $ (90)
Operating Income $ 28

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