6 akun barang dalam proses dari city inc menunjukan

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6. Akun barang dalam proses dari City Inc. menunjukan infoemasi sebagai berikut di akhir bulan September: Barang dalam Proses Bahan Baku 24,800 Barang Jadi 48,600 Tenaga Kerja Langsung 20,160 Overhead Pabrik 15,840 Bahan baku dibebankan ke pekerjaan yang masih dalam proses berjumlah sebesar $5.560. overhead pabrik yang dibebankan sebagai persentase dari biaya tenaga kerja langsung.
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Diminta : Hitung jumlah overhead pabrik individual dan tenaga kerja langsung yang dibebankan ke pekerjaan yang masih dalam proses. Jawab : Barang dalam proses : Barang Jadi = $48.600 Bahan Baku = $19.240 FOH/DL = 15.840/20.160 = 0,7857 Tenaga Kerja langsung + Overhead = $29.360 n + n (0,7857) = 29.360 n + (1+0,7857) = 29.360 n = 29.360/1,7857 Tenaga Kerja tidak langsung = 16.441,73 Biaya Overhead Pabrik = n (0,7857) = 16.441,73 (0,7857) = $12.918,27
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