Kuis Besar - Laboratorium Akuntansi Biaya uib Process Costing Russel Cake known as bakery company that...

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Kuis Besar - Laboratorium Akuntansi Biaya uib Process Costing Russel Cake known as bakery company that can make cake by request. Most of production start from raw material and the materials will be transfer to Mixing Department and Baking Department, finally to Finishing Department. Material cost for production 1 cake is Rp 50.000 per unit. Direct labour cost is using direct labour hour driver with rate Rp 25,000 per working hours. Machine Hour driver is for Mixing Depatment and Direct Labour Hour for Baking Departement with cost Rp 1,050,000 and Rp 800,000 and Estimation hours is 1,000 hours for Mixing and 800 hours for Baking. Overhead cost is assigned based with departemental rate Russel cake mendapatkan total 1.000 order kue. Below information for driver: Direct Material Direct Labour Hour Overhead Mixing 1.000 240 240 Overhead cost Number of KwH Number of Labor Baking 150 150 Some units of cake can't finished 100% in this month. 50 cake is completed 60% because of the limited time and will be continue the progress in the next month. For the spoilage cake will be categorized as Normal spoilage if the spoilage unit is below or 10% from production cake. There is 50 cake is defect in Mixing Department Allocation Support Department Support Department is assigned by most usage by department. Electricity is assigned using driver Kwh and HR using Labour Support Department Power HR Rp 2.250.000 Rp 1.200.000 300 250 2 10 Mixing 700 15 Main Department Baking 1000 10 Finishing 400 20 Allocation Support Department Support Department is assigned by most usage by department. Electricity is assigned using driver Kwh and HR using Labour Support Department Power HR Rp 2.250.000 Rp 1.200.000 300 250 2 10 Overhead cost Number of KwH Number of Labor Job Order Information for Request Cake Type Photo Cake Wedding Cake Propose Cake Unit 350 200 150 Mixing Joint Cost Cake will be divided as Standard Cake and Request Cake. For Request Cake will be charge additional cost because of more complex process. Unit Completed for Standard Cake is 250 unit and Request Cake is 700 unit. Add Cost per unit Rp 50.000 Rp 200.000 Rp 350.000 700 15 Main Department Baking 1000 10 Finishing 400 20 Instruction : 1. Prepare Production Report for Mixing Deparment and Baking Department 2. Prepare calculation for allocation support department to main department using direct method. 3. Prepare calculation for allocation support department to main department using sequential method. 4. Prepare calculation of Joint Cost Allocation using Physical Unit Method (using sequential method for the allocation support dep to main dep) 5. Calculate Cost per unit and Total Costs for Standard Cake and Request Cake (all 3 type) 6. What if Russel Cake want to take profit 20% markup on cost What is the Price per unit Russel Cake will offer to customer for Standard Cake and Request Cake (all 3 type) Kuis Besar - Laboratorium Akuntansi Biaya uib Process Costing Russel Cake known as bakery company that can make cake by request. Most of production start from raw material and the materials will be transfer to Mixing Department and Baking Department, finally to Finishing Department. Material cost for production 1 cake is Rp 50.000 per unit. Direct labour cost is using direct labour hour driver with rate Rp 25,000 per working hours. Machine Hour driver is for Mixing Depatment and Direct Labour Hour for Baking Departement with cost Rp 1,050,000 and Rp 800,000 and Estimation hours is 1,000 hours for Mixing and 800 hours for Baking. Overhead cost is assigned based with departemental rate Russel cake mendapatkan total 1.000 order kue. Below information for driver: Direct Material Direct Labour Hour Overhead Mixing 1.000 240 240 Overhead cost Number of KwH Number of Labor Baking 150 150 Some units of cake can't finished 100% in this month. 50 cake is completed 60% because of the limited time and will be continue the progress in the next month. For the spoilage cake will be categorized as Normal spoilage if the spoilage unit is below or 10% from production cake. There is 50 cake is defect in Mixing Department Allocation Support Department Support Department is assigned by most usage by department. Electricity is assigned using driver Kwh and HR using Labour Support Department Power HR Rp 2.250.000 Rp 1.200.000 300 250 2 10 Mixing 700 15 Main Department Baking 1000 10 Finishing 400 20 Allocation Support Department Support Department is assigned by most usage by department. Electricity is assigned using driver Kwh and HR using Labour Support Department Power HR Rp 2.250.000 Rp 1.200.000 300 250 2 10 Overhead cost Number of KwH Number of Labor Job Order Information for Request Cake Type Photo Cake Wedding Cake Propose Cake Unit 350 200 150 Mixing Joint Cost Cake will be divided as Standard Cake and Request Cake. For Request Cake will be charge additional cost because of more complex process. Unit Completed for Standard Cake is 250 unit and Request Cake is 700 unit. Add Cost per unit Rp 50.000 Rp 200.000 Rp 350.000 700 15 Main Department Baking 1000 10 Finishing 400 20 Instruction : 1. Prepare Production Report for Mixing Deparment and Baking Department 2. Prepare calculation for allocation support department to main department using direct method. 3. Prepare calculation for allocation support department to main department using sequential method. 4. Prepare calculation of Joint Cost Allocation using Physical Unit Method (using sequential method for the allocation support dep to main dep) 5. Calculate Cost per unit and Total Costs for Standard Cake and Request Cake (all 3 type) 6. What if Russel Cake want to take profit 20% markup on cost What is the Price per unit Russel Cake will offer to customer for Standard Cake and Request Cake (all 3 type)

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1 Mixing Department Baking Department Direct Material 1000 Direct Labour Hour 240 150 Overhead 240 1... View the full answer