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Cost Analysis Sem-2; 2024
Class: NIE 2023-1
30 minutes
Name: Bima Danuaji
NIM : 004202305072
1. PT XYZ is a manufacturing company with two stages of the production process, namely Process X
and Process Y. In early January 2018, PT XYZ had a material beginning inventory of 72,100 units
with a value of IDR 200.720.000, - The company purchased the material 2 times as follows:
a. March 2018 is 72,300 with a value of IDR 210. 720.000
b. July 2018 is 72,400 with a value of IDR 250. 720.000.
During 2018 Process X has absorbed material as much as 3 times 72.100 units for use in its
production process.
Process also X has absorbed a conversion cost of IDR 150.720.000; Meanwhile, WIP X's initial
inventory of 72,100 with conditions (100%/20%) has changed to ending inventory of xx,000 with
conditions (100%/50%).
Process Y has absorbed a conversion cost of IDR 75. 720,000; while the inventory of finished goods
has changed from the beginning inventory of 300,000 units to ending inventory of 200,000 units
and WIP Y from 3,000 units (100%/50%) at the beginning of the year to 2,000 (100%/10%) by the
end of the year.
Calculate number and value of material ending inventory, the number of products sold and the
cost of goods sold!
Note: xx is two last numbers of your NIM
Post the answer to e-campus with file name is Quis-W7-NIE-1-yourname.pdf
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ANSWER :
1. PERSEDIAAN AKHIR
Material Ending Inventory = (Begining Inventory + purchases)-Material Used
= (72.100+72.300+72.400)-(3 x 72.100)
= 216.800-216.300
= 500
jadi persediaan akhir barangnya adalah 500 unit.
2. JUMLAH PRODUK YANG TERJUAL
Unit Sold = Beginning Finished Good Inventory-Ending Finished
= 300.000-200.000
= 100.000
Jadi jumlah produk yang terjual adalah 100.000
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