Spoilage, Rework, Scrap Process Costing (Average dan FIFO)

Contoh Soal:

Anzio Company manufactures a recycling container in its forming department.

Direct materials are added at the beginning of the production process.

Conversion costs are added evenly during the production process.

Some units of this product are spoiled as a result of defects, which are detectable only upon inspection of finished units.

Normally, spoiled units are 10% of the finished output of good units. That is, for every 10 good units produced, there is 1 unit of normal spoilage.

Summary data for July 2014 are as follows:
Jawaban :
Step 1 : Identifikasi Physical Unit dan Hitung Normal Spoilage serta Abnormal Spoilage
input = 1500 + 8500 = 10.000 unit
karena normal spoilage adalah 10% dari good units output, maka jumlah output adalah :
output = 7000 + 2000 + 700 (normal spoilage) + 300 (abnormal Spoilage) = 10.000 unit

Step 2 - Step 5 tergantung kepada metode yang digunakan:

Weighted-Average Method jika ada Spoilage


cost per goods unit completed = $152.075 / 7000 units = $21,725 per good unit

FIFO Method jika ada Spoilage


Cost per Good Units completed = $151.600 / 7000 units = $21,66 per good unit

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