$1.$ Membeli bahan mentah secara tunai seharga $$150\mathrm{.}000.(5\%)$

Purchased raw materials in cash at $$150,000.(5\%)$

$2.$ Bahan Baku senilai $$120\mathrm{.}000$ diminta ke pabrik. Analisis terhadap slip permintaan bahan

menunjukkan bahwa $$15\mathrm{.}000$ diklasifikasikan sebagai bahan tidak langsung. Sisanya

diklasifikasikan sebagai bahan langsung, $40\%$ ditugaskan ke Pekerjaan $101$ dan $60\%$ ditugaskan

ke Pekerjaan $102.(5\%)$

Raw Materials of $$120,000$ were requisitioned to the factory. An analysis of the materials

requisition slips indicated that $$15,000$ was classified as indirect materials. The remaining was

classified as direct materials, $40\%$ assigned to Job $101$ and $60\%$ assigned to Job $102.(5\%)$

$3.$ Biaya tenaga kerja pabrik yang dikeluarkan sebesar $$110\mathrm{.}000,$ dimana $$100\mathrm{.}000$ merupakan hutang

upah pabrik dan sisanya merupakan hutang pajak gaji pemberi kerja. $(5\%)$

Factory labor costs incurred were $$110,000,$ of which $$100,000$ pertained to factory wages

payable and the remaining pertained to employer payroll taxes payable. $(5\%)$

$4.$ Tiket waktu menunjukkan bahwa $$95\mathrm{.}000$ adalah tenaga kerja langsung $(40\%$ ditugaskan untuk

Pekerjaan $101$ dan $60\%$ ditugaskan untuk Pekerjaan $102)$ dan $$15\mathrm{.}000$ adalah tenaga kerja tidak

langsung. $(5\%)$

Time tickets indicated that $$95,000$ was direct labor $(40\%$ assigned to Job $101$ and $60\%$ assigned

to Job $102)$ and $$15,000$ was indirect labor. $(5\%)$

$5.$ Biaya overhead yang timbul secara kredit adalah $$130\mathrm{.}000.(5\%)$

Overhead costs incurred on account were $$130,000.(5\%)$

$6.$ Biaya overhead pabrik diterapkan sebesar $120\%$ dari biaya tenaga kerja langsung $(40\%$ ditugaskan

ke Pekerjaan $101$ dan $60\%$ ditugaskan ke Pekerjaan $102).(5\%)$

Manufacturing overhead was applied at the rate of $120\%$ of direct labor cost $(40\%$ assigned to

Job $101$ and $60\%$ assigned to Job $102).(5\%)$

$7.$ Pekerjaan $101$ telah selesai dan dipindahkan ke barang jadi. $(2\mathrm{.}5\%)$

Job $101$ was completed and transferred to finished goods. $(2\mathrm{.}5\%)$

$8.$ Pekerjaan $101$ dijual secara tunai dengan keuntungan $10\%$ dari biaya. $(2\mathrm{.}5\%)$

Job $101$ was sold for cash at a profit of $10\%$ of the cost. $(2\mathrm{.}5\%)$