III.PT. A produces one type of product through processes in two departments sequentially. There is no additional raw materials in the 2nd department (Dept. B). Summary of production and cost data in Department B for January 2023, is presented as follows:

Units received from Department A: 18,000 units

Units are still in the initial process (Conversion Fee 75%) : 4,000 units.

Units still in final process (40% conversion fee): 5,000 units.

There are no lost units/defective units/damaged units.

Finished units are immediately transferred to the finished product warehouse.

Cost Data:

Cost of units in the initial process:

Basic price from Department A : IDR 30,000,000.

Fees are added in Department B:

Direct Labor Cost: Rp. 5,000,000.

Factory Overhead Cost : Rp. 4,000,000. +

Unit Cost in the initial process Rp.39,000,000.

The cost of the unit is received from the Dept. A in November : Rp. 102,000,000.

Fees added in Dept.B in this month:

Direct Labor Cost Rp. 51,000,000.

Factory Overhead Rp. 34,000,000.

Requested :

By using the FIFO method:

a.Compile Department B Cost of Production Report November

b.Required journal entries.

c.Draw the cost flow.