PROBLEM 5 (15%) Pita Corp. produces home appliances. In October, the company received an order for 2.000 units of rice cookers from Hugho's Sushi Restaurant. Cost for processing a unit is Rp70.000. Direct materials, Rp.30.000/unit, Direct Labor, Rp.20.000/unit, and MOH, Rp20.000/unit. The Rp20.000/unit of MOH cost rate includes a provision for normal spoilage (if considered common to all job). Required: 1. There are 50 units of abnormal spoilage. The 50 units were sold to a thrift store for Rp250.000 altogether. Prepare a journal entry to record this transaction. What is the unit cost for the remaining 1950 good units? (4%) 2. Prepare the journal entry to record as if the 50 units were normal spoilage. Calculate the unit cost if the 50 units spoilage is normal and specific to this specific job (4%)

PROBLEM 5 (15%) Pita Corp. produces home appliances. In October, the company received an order for 2.000 units of rice cookers from Hugho's Sushi Restaurant. Cost for processing a unit is Rp 70.000. Direct materials, Rp.30.000/unit, Direct Labor, Rp.20.000/unit, and MOH, Rp20.000/unit. The Rp20.000/unit of MOH cost rate includes a provision for normal spoilage (if considered common to all job). Required: 1. There are 50 units of abnormal spoilage. The 50 units were sold to a thrift store for Rp250.000 altogether. Prepare a journal entry to record this transaction. What is the unit cost for the remaining 1950 good units? (4%) 2. Prepare the journal entry to record as if the 50 units were normal spoilage. Calculate the unit cost if the 50 units spoilage is normal and specific to this specific job (4%) 3. Prepare the journal entry to record the normal spoilage. Calculate the unit cost if the spoilage is normal and not attributable to this specific job (4%) 4. Refer to the original information. Pita Corp.'s Quality Control Team then rejected the 50 spoiled units with broken handles. But then deciding to remodel the spoiled units and add a new handle. This operation, which is considered normal, will cost Rp5,000,000 altogether. Prepare a journal entry to record this and do the following: a. Calculate the unit cost of all the rice cookers if this additional cost was incurred because of the exacting specifications of this particular job (1,5%) b. Calculate the unit cost of all the rice cookers if this additional cost occurs regularly because of difficulty in molding handles (1,5%)