Nama : Melur Puspitasari Kelas : 2KA26
NPM : 14118086
Tugas Vclass
M9
Kompas
Industri Co.
Statement of cost of goods manufactured June 30
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Work in process inventory, June
30...................................................... Rp
4.500.000
Direct materials :
Direct materials inventory, June 30.................................................. Rp6.000.000
Direct materials purchases............................................................... Rp
25.500.000
Cost of direct
material available for use ........................................
|
Rp 31.500.000
|
|
Less direct
materials inventory, June
30 ..........................................
|
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
|
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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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