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Manufacturing Cost Analysis Report

The document outlines the financial transactions related to material purchases, labor usage, manufacturing overhead, and sales for a specific period. It details the costs associated with direct and indirect materials, labor, and overhead, as well as the allocation of these costs to work in process and finished goods. Additionally, it includes information on sales revenue, expenses, and the calculation of cost of goods sold.

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Valerianus Hadinata
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7 views8 pages

Manufacturing Cost Analysis Report

The document outlines the financial transactions related to material purchases, labor usage, manufacturing overhead, and sales for a specific period. It details the costs associated with direct and indirect materials, labor, and overhead, as well as the allocation of these costs to work in process and finished goods. Additionally, it includes information on sales revenue, expenses, and the calculation of cost of goods sold.

Uploaded by

Valerianus Hadinata
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

1 Purchase of Material (Direct and Indirect)

Material Control 12,192,000


Accounts Payable Control 12,192,000

2 Use of Material (Direct and Indirect)


direct Work in Process Control 9,630,000
IndirecManufacturing Overhead Control 1,600,000
Material Control 11,230,000

3 Use of Labor (Direct and Indirect)


direct Work in Process Control 8,100,000
IndirectManufacturing Overhead Control 7,000,000
Wages Payable Control 15,100,000

4 Manufacturing Overhead Incurred


Manufacturing Overhead Control 10,100,000
Accumulated Depreciation - Mesin Pabrik 600,000
Accrued Expense 9,500,000

5 Allocation of Manufacturing Overhead


Work in Process Control 7,290,000
Manufacturing Overhead Allocated 7,290,000

6 Completed and Transferred (WIP to FG)


Finished Goods Control 26,574,000
Work in Process Control 26,574,000

7 Cost of Goods Sold (FG to COGS)


Cost of Goods Sold 25,610,000
Finished Goods Control 25,610,000

8 Sales
(unit terjual X harga jual per unit)
Cash 17,600,000
Accounts Receivable 26,400,000
Sales Revenue 44,000,000

9 Expenses
(semua biaya yang terjadi di KANTOR)
Utilities Expense - Kantor 1,000,000
Rent Expense - Kantor 6,500,000
Salaries Expense 24,000,000
Accrued Expense 31,500,000

10 Over/Under-allocated
Manufacturing Overhead Allocated 7,290,000
Cost of Goods Sold 11,410,000
Manufacturing Overhead Control 18,700,000

MOH Allocated
7,290,000 <
UNDERALLOCATED

if
MOH Allocated >
OVERALLOCATED
Unit Production & Sold
Harga/unit

1 Direct Material Purchased

Kain
Dakron

Direct Material Used


Beginning DM
+/+ Purchased
-/- Ending DM
DM Used

2 Indirect Materials

3 Direct Labor

Depreciation Expense
Mesin Pabrik

5 MOH Allocated
= Jam kerja X Tarif

6 Expense
Indirect Labor (Salaries Expense)
40 persen dibayar Utilities Expense - Pabrik
Utilities Expense - Kantor
Rent Expense - Pabrik
Rent Expense - Kantor
Salaries Expense

8 Beginning WIP
+/+ Manufacturing Cost Incurred
-/- Ending WIP
Cost of Goods Manufactured
MOH Control
18,700,000
RALLOCATED

MOH Control
RALLOCATED
200 pcs 1 Nov - 31 Des 2026
220,000 2 bulan
FIFO first in first out

Qty Satuan Harga Satuan


100 meter 80,000 meter
108 pack 24,000 pack

Kain Dakron
750,000 288,000
8,000,000 2,592,000
2,000,000 -
6,750,000 2,880,000

1,600,000

540 -> 9 X 30 X 2 Total Jam Kerja


8,100,000 -> 3 X 9 X 30 X 2 X 5.000 Total Cost

Cost 30,000,000
Ul 10
Tanggal Perolehan 1 Juli 2024

Rate 20%
2024 (Jul - Des) 3,000,000
2025 (Jan - Des) 5,400,000
2026 (Jan - Okt) 3,600,000
2026 (Nov - Des) 600,000

Total Jam Kerja =9 X 30 X2


7,290,000 Tarif 13,500 /jam

7,000,000
3,000,000
1,000,000
6,500,000
6,500,000
24,000,000

2,590,000 Beginning Finished Goods 1,554,000


25,020,000 Cost of Goods Manufactured 26,574,000
1,036,000 -/- Ending Finished Goods 2,518,000
26,574,000 Cost of Goods Sold 25,610,000
rst in first out

Amount Purchased
8,000,000
2,592,000

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