Requested:

a. Make Job Order Cost Sheet!

b. Journalize the transactions from the above process

1. A business company producing fashion bags, received an order in June 2021 from Mr. Brian and Mrs. Marie. Orders are produced based on customer requests. The approach used in determining the cost of production is full costing. Each order is assigned an order number. The price charged to Mr. Brian for an order of 100 units of the regular model bag is Rp. 120.000 per unit. Meanwhile, Mrs. Marie's order was in the form of 100 units of jumbo cloth bags with a price charged to the customer of Rp. 130.000 per unit. Orders from Mr. Brian are numbered #01 and orders from Mrs. Marie are numbered #02. Purchases of raw materials and auxiliary materials are made with payables on June 1, 2021 as follows: Raw material: Dinie D3k 100m @Rp 15.000 Rp. 1.500.000,- Dinie D6k Fabric 100m @Rp 17.500 Rp. 1.750.000,- Canvas 5m @Rp100.000 Rp. 500,000,- Dolby 10 m @Rp75.000 Rp. 750.000,- Auxiliary Material: Auxiliary materials X 15kg @Rp20.000 Rp. 300.000,- Auxiliary materials Y 20kg @Rp15,000 Rp. 300.000,- Order #01 uses 100m of Dinie D3k fabric and 5m of Canvas. Order #02 uses 100m of Dinie D6k and 10m of Dolby The auxiliary materials used for both orders are X 10kg and Y 15kg. Salary and Wages: Direct wages for orders #01 40 hours@Rp50.000,- Order direct wages #02 50 hours @Rp50.000,- Indirect wages Rp. 2.500.000,- Salary of admin & general employees Rp. 3,000,000,- Employee salary bag, marketing Rp. 3,500,000,- Overhead costs charged to products on a tariff basis of 150% of direct labor costs. Meanwhile, the actual overhead cost, apart from those mentioned above, is added with: Machine depreciation costs Rp. 1.250.000,- Building depreciation cost Rp. 1.000.000,- Machine maintenance costs Rp. 825.000,- Building maintenance costs Rp. 750.000