TUGAS AKUNTANSI M9
Kompas Industri Co.
Statement of cost of goods
manufactured June 30
Work
in process inventory, June30……………………………………. Rp4.500.000
Direct materials:
Direct materials inventory, June
30…………………………………. Rp 6.000.000
Direct
materials purchases………………………………………………… Rp 25.500.000
Cost of direct material available for use………………………... Rp 31.500.000
Less direct materials inventory, June30………………………… Rp 5.200.000
Cost of direct materials placed in production…………………… Rp 26.300.000
Direct Labor………………………………………………………Rp 31.500.000
Factory overhead :
Indirect Labor .................................................... Rp
22.050.000
Sales cost………………………………………. Rp 9.040.000
General cost……………………………………. Rp 10.320.000
Interest cost…………………………………….. Rp 1.900.000
Total factory overhead…………………………………… Rp
43.310.000
Total
manufacturing cost ………………………………………. Rp 101.110.000
Total
work in process during priod ……………………………. Rp
105.610.000
Less
work in process inventory June 30 ……………………….. Rp
6.350.000
Cost of
goods manufactured …………………………………….
Rp 99.260.000
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