3. Tarif BOP setiap unit produksi dan tarif BOP setiap jam mesin. Soal 2 (Dikutip dari Vanderbeck, 2010 untuk pengayaan mahasiswa) Water Wonders, Inc., makers of custom-made Jet Skis, completed Job 500 on March 31, and there were no jobs in process in the plant. Prior to April 1, the predetermined overhead application rate for April was computed from the following data, based on an estimate of 40,000 direct labor hours: Estimated variable factory overhead $100,000 Estimated fixed factory overhead .200,000 Total estimated factory overhead $300,000 Estimated variable factory overhead per hour. $ 2.50 Estimated fixed factory overhead per hour. 5.00 Predetermined overhead rate per direct labor hour . $7.50 The factory has one production department, and the direct labor hour method is used to apply factory overhead.

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3. Tarif BOP setiap unit produksi dan tarif BOP setiap jam mesin.
Soal 2 (Dikutip dari Vanderbeck, 2010 untuk pengayaan mahasiswa)
Water Wonders, Inc., makers of custom-made Jet Skis, completed Job 500
on March 31, and there were no jobs in process in the plant. Prior to April
1, the predetermined overhead application rate for April was computed
from the following data, based on an estimate of 40,000 direct labor hours:
Estimated variable factory overhead . .
.....$100,000
Estimated fixed factory overhead.....
.......200,000
.....
Total estimated factory overhead . ..
... $300,000
Estimated variable factory overhead per hour
......$ 2.50
.......
Estimated fixed factory overhead per hour.
...5.00
Predetermined overhead rate per direct labor hour. . . . . .... . . . ....... . . ....$ 7.50
The factory has one production department, and the direct labor hour
method is used to apply factory overhead.
244
Transcribed Image Text:3. Tarif BOP setiap unit produksi dan tarif BOP setiap jam mesin. Soal 2 (Dikutip dari Vanderbeck, 2010 untuk pengayaan mahasiswa) Water Wonders, Inc., makers of custom-made Jet Skis, completed Job 500 on March 31, and there were no jobs in process in the plant. Prior to April 1, the predetermined overhead application rate for April was computed from the following data, based on an estimate of 40,000 direct labor hours: Estimated variable factory overhead . . .....$100,000 Estimated fixed factory overhead..... .......200,000 ..... Total estimated factory overhead . .. ... $300,000 Estimated variable factory overhead per hour ......$ 2.50 ....... Estimated fixed factory overhead per hour. ...5.00 Predetermined overhead rate per direct labor hour. . . . . .... . . . ....... . . ....$ 7.50 The factory has one production department, and the direct labor hour method is used to apply factory overhead. 244
BAB 11
Akuntansi Biaya Overhead Pabrik
Three jobs are started during the month, and postings are made daily
to the job cost sheets from the materials requisitions and labor-time
records. The following schedule shows the jobs and the amounts posted
to the job cost sheets:
ouah
Date
Direct
Materials
Direct
Direct Labor
Job
Started
April 1
April 12
April 15
$445,000
dara
Labor
Hours
401
$100,000
200,000
80,000
38,000
$120,000
250,000
75,000
12,000
18,000
8,000
402
kan
403
atuk
$380,000
kan
The factory overhead control account was debited during the month
dara
for actual factory overhead expenses of $325,000. On April 11, Job 401
was completed and delivered to the customer at a markup of 25% on
hun
manufacturing cost. On April 24, Job 402 was completed and transferred
to Finished Goods. On April 30, Job 403 was still in process.
Required:
1. Prepare job cost sheets for Jobs 401, 402, and 403, including
factory overhead applied when the job was completed or at the end
va)
of the month for partially completed jobs.
500
2. Prepare journal entries as of April 30 for the following:
pril
a. Applying factory overhead to production.
b. Closing the applied factory overhead account.
ted
c. Closing the factory overhead account.
rs:
d. Transferring the cost of the completed jobs to Finished
Goods.
00
e. Recording the cost of the sale and the sale of Job 401.
Suggestions:
50
1. When completing the job cost sheets, you must first determine how
00
much overhead should be applied to each job.
50
2. When closing the factory overhead account, the balance will
ur
represent the under- or overapplied factory overhead.
Transcribed Image Text:BAB 11 Akuntansi Biaya Overhead Pabrik Three jobs are started during the month, and postings are made daily to the job cost sheets from the materials requisitions and labor-time records. The following schedule shows the jobs and the amounts posted to the job cost sheets: ouah Date Direct Materials Direct Direct Labor Job Started April 1 April 12 April 15 $445,000 dara Labor Hours 401 $100,000 200,000 80,000 38,000 $120,000 250,000 75,000 12,000 18,000 8,000 402 kan 403 atuk $380,000 kan The factory overhead control account was debited during the month dara for actual factory overhead expenses of $325,000. On April 11, Job 401 was completed and delivered to the customer at a markup of 25% on hun manufacturing cost. On April 24, Job 402 was completed and transferred to Finished Goods. On April 30, Job 403 was still in process. Required: 1. Prepare job cost sheets for Jobs 401, 402, and 403, including factory overhead applied when the job was completed or at the end va) of the month for partially completed jobs. 500 2. Prepare journal entries as of April 30 for the following: pril a. Applying factory overhead to production. b. Closing the applied factory overhead account. ted c. Closing the factory overhead account. rs: d. Transferring the cost of the completed jobs to Finished Goods. 00 e. Recording the cost of the sale and the sale of Job 401. Suggestions: 50 1. When completing the job cost sheets, you must first determine how 00 much overhead should be applied to each job. 50 2. When closing the factory overhead account, the balance will ur represent the under- or overapplied factory overhead.
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