Cost Accounting Practices

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SOAL LATIHAN CHAPTER 18
ASISTENSI COST ACCOUNTING
UNIVERSITAS BAKRIE

1. 18-16
The following data, in physical units, describe a grinding process for January :
WIP, beginning 19,000
Started during current period 150,000
To account for 169,000
Spoiled units 12,000
Good units completed and transferred out 132,000
WIP,ending 25,000
Accounted for 169,000
Inspection occurs at the 100% completion stage. Normal spoilage is 5 % of the good units passing inspection.
1. Compute the normal and abnormal spoilage in units.
2. Assume that the equivalent-unit cost of a spoiled unit is $10.Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be
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Physical Units
Work in process, December 31, 2009a 4400
Work in process, September 1, 2010b 5000
Started in September 2010 ?
Good units completed & transferred out during September 2010 37000
Normal Spoilage 2000
Abnormal Spoilage 500
Work in process, September 30, 2010c 6500

a Degree of completion: direct material 100%; coversion cost 60% b Degree of completion: direct material 100%; coversion cost 50% c Degree of completion: direct material 100%; coversion cost 40%

Hitunglah equivalent unit untuk direct material dan conversion costs. 9. 18-20 10. The Texas Tanning Company produces leather from animal hides. Relevant information for the Tanning Department is provided in Exhibit 5-12. The materials, (raw hides) are added at the beginning of the process where they are hung on racks and dipped in a tanning solution. The inspection point is at the end of the process when the hides are removed from the solution. Spoilage up to five percent of the good completed units (leather hides) is considered normal. Any spoilage above this level is considered abnormal. For convenience, all spoilage is assumed to come from the units started during the period and have a disposal value of $2 per unit.

11. 18-23 12. In the Atyra Furniture, 7 chair parts out of a job lot of 63 chair parts are spoiled. Costs assigned prior to the inspection point are $700 per part. Spoiled goods are
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