proses Bulan Oktober, 10000 unit a dimulai di Departemen A Atas unit yang dimulai tersebut,000 unit dalam proses penyusutan alami 7.000 unit dipindahkan at Departen Tingkat penyelesaian BDP akhir adalah sebesar 100% untuk kos Departemen B, dan 2.000 unit tetap berada dalam bagiar BDP akhir 31 baku dan 50% konversi. Kos bahan baku sebesar 27.000 dan kos konversi sebesar 40.000 dibebankar ke A pada bulan Oktober. Berapa total kos yang ke Departemen B? A. 46.900 B. 53.600 C. 56.000 D. 57.120 5)Dalam metode akumulasi kos process costing, cost of rework biasanya didebitkan pada __ A. FOH Aktual B. FOH Kontrol C. FOH Applied D. jawaban a dan b adalah benar Jika terjadi penyusutan produk secara alami, dengan menggunakan metode FIFO jumlah unit ekuivalen didasarkan pada __ A. spoiled units B. units out and spoiled units C. units transferred out, beginning inventory,and units in ending inventory D. units transferred out,spoiled units units in ending inventory,and units in inventory

1. The question pertains to the process costing method in accounting, specifically focusing on the allocation of costs in a production environment.
2. The information provided indicates that there are 10,000 units in progress, with a completion rate of 100% for Department B, and 2,000 units remain in progress and are transferred to Department A. The cost of raw materials is $27,000, and the conversion cost is $40,000, which is charged to Department A for the month of October.
3. The question asks for the total cost transferred to Department B from Department A. To determine this, we need to consider both the cost of raw materials and the conversion cost. The total cost transferred to Department B is the sum of these two costs.
4. The options provided are:
A. $46,900
B. $53,600
C. $56,000
D. $57,120
5. Based, the correct answer is B. $53,600. This is derived from adding the cost of raw materials ($27,000) and the conversion cost ($40,000) to get a total of $67,000. However, since units out of the 10,000 units in progress remain unfinished, the cost for these units is not transferred to Department B. Therefore, the cost for the 8,000 units that are transferred is $53,600 (i.e., \( \frac{8,000}{10,000} \times $67,000 \)).
6. The next question asks about the accounting treatment for the cost of rework in process costing. The options provided are:
A. FOH Actual
B. FOH Control
C. FOH Applied
D. Both A and B are correct.
7. The correct answer for this D A and B are correct. In process costing, the cost of rework is typically debited to the Factory Overhead (FOH) account, either the actual FOH account or the control FOH account.
8. The final question pertains to the FIFO method of inventory valuation. The options provided are:
A. Spoiled units
B. Units transferred out and spoiled units
C. Units out, beginning inventory, and units in ending inventory
D. Units transferred out, spoiled units, units in ending inventory, and units in inventory.
9. The correct answer for this question is B. Units transferred out and spoiled units. In the FIFO method, the cost of goods sold is based on the cost of the earliest goods purchased or produced. Therefore, the cost of units transferred out and the cost of spoiled units are considered when determining the cost of goods sold.