# Cost Accounting Practices

Topics: Costs, Conversion of units, Units of measurement Pages: 7 (1882 words) Published: January 1, 2011
SOAL LATIHAN CHAPTER 18
ASISTENSI COST ACCOUNTING
UNIVERSITAS BAKRIE

1. 18-16
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 units 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 :
a. 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...