Actual production activities and costs:

-Total Production of 20,000 units, and Products sold 18,000 units.

-There is no beginning inventory of finished products and products in process.

-Raw Materials: Initial inventory of 20,000 units @ Rp.10,000. First Purchase of 30,000 units @ Rp. 9,800; Second Purchase of 50,000 units @ Rp.10,500; Third Purchase 40,000 units @ IDR 11,000. Raw materials used 130,000 units.

-Direct Labor Cost Rp. 90,000,000.

-Inventory of goods in final process is valued at Rp.25,000,000.

Requested :

a.Determine the factory overhead rate for each production department. Support department costs are allocated using the algebraic method.

b.Determine the cost of production per unit of finished product. Factory overhead costs are assigned using the rates of each production department

c.Prepare Report on Cost of Production and Cost of Goods Sold for 2017.

d.Describe the Cost Flow - T Account by including the amount of rupiah - debit/credit mutation for each account.

I. A company produces one type of product which is processed through 2 production departments (department I and department II). To support the activities of the production department, there are also 2 supporting departments (Department X and Department Y ). The company uses the normal costing method, the periodic system and the FIFO method. The following presents a summary of activities and production costs in 2017. Factory overhead costs, working hours per department, and Service usage between departments