Matakuliah
Tahun
: A0486 - Akuntansi Biaya
: 2009
Biaya Kualitas dan Akuntansi untuk Produk Hilang
dan Rusak 2
Pertemuan 11-12
Latihan soal teori
Q7-1
List and define the three classifications of quality cost.
Bina Nusantara University
3
Ltihan soal teori
Q7-2
What is TQM?
Latihan soal teori
Q7-3
What are five characteristics of TQM systems that can
be found in most world-class manufacturing settings?
Latihan soal teori
Q7-8
What is the difference between scrap, spoiled goods, and
rework?
Latihan soal teori
Q7-10
Spoilage and rework can be caused by customer
requirements or by internal failure. Why is it important to
determine the cause of the spoilage and rework?
Latihan soal hitungan
E7-4
Spoilage due to Customer Change in Job Costing. Fuente’s
Sheet Metal Works manufactures custom sheet metal products
ranging from cabinets and storage containers to portable buildings
and custom trailers. During the current period, an order for 500
custom storage containers was begun as Job 308 for Wilmington
Air Freight. After 100 units had been completed, the customer
decided to change the design specifications for the containers. The
design change was successfully implemented on the 400 units that
were not complete at the date of the change order; however; the 100
completed units could not be reworked to meet the customer’s new
design requirements. As a consequence, an additional 100 unit had
to be manufactured (bringing the total number to 600, 500 that met
the customers specifications and 100 that did not). The customer
does not want the 100 units that do not meet its specifications. The
spoiled units can be sold in the seconds market for $ 100 each.
Spoiled goods are kept in an inventory account that is separate from
Required: Determine the cost to be transferred to
Spoiled Goods Inventory and the cost of the job shipped
to the customer, and prepare the general journal entry to
record both.
Latihan soal hitungan
E7-5
Rework due to Internal Failure. Eastern Furniture Inc.
manufactures several different designs of outdoor
furniture. Production costs are accounted for using a job
order cost system. During the current period, 100 metal
tables were manufactured on Job 275. Costs charged to
the job before inspection are:
Inspection revealed that an umbrella ring had not been
attached to the tables. To correct the oversight, a small part was
welded to the table leg brace and the brace was repainted. The
small part cost $.50 for each table, and the primer and paint cost
$1.00 for each table. Each table required 1/4 hour of labor.
Required: Prepare general journal entries to record the rework and
the transfer of the completed tables to Finished Goods Inventory.
Latihan soal hitungan
E7-6
Rework due to Customer Change. Everett Electronics
Inc. manufactures gauges and instruments for aircraft.
During the current year, an order for 1,000 units of
customdesigned gauge was begun for the Tombstone
Aircraft Corporation. The costs incurred on the job are:
Before taking delivery of the gauges, engineers at
Tombstone Aircraft changed the design specifications for
the gauge. The change required the replacement of a
part. The replacement part cost $1 and required 10
minutes for installation in each gauge. The change
affected all 1,000 gauges manufactured on the job.
Required: Prepare general journal entries to record the
rework and the shipment of the completed job to the
customer, assuming the company bills its jobs to
customers at 150 percent of cost.
Latihan soal hitungan
E7-7
Spoilage in Process Costing; Average Cost. Island
Company uses a process cost system with average
costing to account for the production of its only product.
The product is manufactured in two departments. Units
of product are started in the Forming Department and
then transferred to the Finishing Department, where they
are completed. Units are inspected at the end of the
production process in the Forming Department, and the
cost of spoilage is charged to Factory Overhead Control.
Data related to August operations in the Forming
Department are:
Required:
1. Prepare a cost of production report for the Forming
Department for August.
2. Prepare the general journal entry to record the transfer
of cost out of the Forming Department this period.
Latihan soal hitungan
E7-8
Spoilage with Salvage Value in Process Costing; Average Cost.
Juniper Company manufactures a single product in two
departments, Cutting and Finishing. Units of product are started in
the Cutting Department and then transferred to the Finishing
Department, where they are completed. Units are inspected at the
end of the production process in the Finishing Department. Goods
units are transferred to Finished Goods Inventory, and spoiled units
are transffered to Spoiled Goods Inventory. Spoiled units are
inventoried at their salvage value of $10 each, and the
unrecoverable cost of spoilage is charged to Factory Overhead
Control.
At the end of June, 500 units were still in processin the
Finishing Department, 80% complete as to materials and 60%
complete as to conversion costs. During July, 4,500 units were
transferred from the Cutting Department to the Finishing Department
and 3,800 were transferred from the Finishing Department to
Finished Goods Inventory. At the end of July, the Finishing
Department still had 800 units in process, 40% complete as to
materials and 20% complete as to conversion costs. Cost data
related to July operations in the Finishing Department are:
Required:
1. Assuming the company uses process costing with an
average cost flow assumption prepare a cost of
production report for the Finishing Department for July.
2. Prepare the general journal entry to record the transfer
of cost out of the Finishing Department this period.
Latihan soal hitungan
E7-10
(Appendix) Spoilage in Process Costing; Fifo. Suarez Valve
Company sells a single product that is manufactured in two
departments, Tooling and Finishing. Units of product are started in
the Tooling Department, where they are cut and shaped. The units
are then transferred to the Finishing Department where they are
ground and polished. Materials are added at the beginning of the
process in the Tooling Department. Units are inspected at the 90percent stage of completion in the Tooling Department. The cost of
spoilage is charged to Factory Overhead Control. Cost data related
to March operations in the Tooling Department are:
At the end of February, The Tooling Department had 2,000 units
still in process, 70% complete as to labor and 60% complete as
to overhead. At the end of March, 3,000 units were still in
process in the Tooling Department, 60% complete as to labor
and 40% complete as to overhead. During March, 13,000 units
were started in the Tooling Department, and 7,000 units were
completed and transferred to the Finishing Department.
Required:
1. Assuming the company uses fifo process costing, prepare a
cost of production report for the Tooling Department for March.
2. Prepare the general journal entry to record the transfer of cost
out of the Tooling Department this period.
Latihan soal hitungan
E7-11
(Appendix) Spoilage with Salvage Value in Process Costing;
Fifo. Matrix Furniture Company uses a process cost system with
a fifo cost flow assumption to account for the production of plastic
chairs, which are manufactured in two departments. Units of
product are started in the Fabricating Department and then
transffered to the Finishing Department, where they are
completed. Units are inspected at the end of the production
process in the Finishing Department. Good units are transffered
to Finished Goods Inventory, and spoiled units are transffered to
Spoiled Goods Inventory. Spoiled units are inventoried at their
salvage value of $12 each, and the unrecoverable cost of
spoilage is charged to Factory Overhead Control. Data related
September operations in the Finishing Department are:
Required:
1. Prepare a cost of production report for the Finishing
Department based on the data presented for September
2. Prepare the general journal entry to record the transfer
of cost out of the Finishing Department this period.
Latihan soal hitungan
E7-12
(Appendix) Production Shrinkage in Process Costing; Fifo.
Lanai Pop Inc. uses a process cost system with a fifo cost flow
assumption to account for the production of its only product. The
product is manufactured in three departments. Most of the required
ingredients for flavoring are added and mixed in the Mixing
Department. Next, the mixture is transffered to the Cooking
Department, where more ingredients are added at various stages of
the cooking process. Finally, the syrup is transferred to the Bottling
Department, where the product is completed. Because of the heat
applied in the Cooking Department, some of the production volume
is lost to evaporation.
During December, 40,000 units were transferred from Mixing to
Cooking, and 37,000 units were transferred from Cooking to
Bottling. The Cooking Department had 10,000 units still in process
(75% complete as to materials and 25% complete as to conversion
cost) at the end of November and 8,000 units still in process at the
end of December (complete as to materials but only 75% complete
as to conversion cost). Cost data related to December operations in
the Cooking Department are:
Required:
1. Prepare a cost of production report for the Cooking
Department based on the data presented for December.
2. Prepare the general journal entry to record the transfer
of cost out of the Cooking Department this period.