SOALSOAL 2TANGGALTRANSAKSIJUMLAH UNITPER UNITTOTAL1-AugPERSEDIAAN22$2,200$48,4008-AugPEMBELIAN18$2,250$40,50011-AugPENJUALAN12$4,800$57,60022-AugPENJUALAN11$4,800$52,8003-SepPEMBELIAN16$2,300$36,80010-SepPENJUALAN10$5,000$50,00021-SepPENJUALAN5$5,000$25,00030-SepPEMBELIAN20$2,350$47,0005-OctPENJUALAN20$5,250$105,00013-OctPENJUALAN12$5,250$63,00021-OctPEMBELIAN30$2,400$72,00028-OctPENJUALAN15$5,400$81,000

AVERAGE1. TRANSAKSI PEMBELIANTANGGALTRANSAKSIJUMLAH UNITPER UNITTOTAL1-AugPERSEDIAAN22$2,200$48,4008-AugPEMBELIAN18$2,250$40,5003-SepPEMBELIAN16$2,300$36,80030-SepPEMBELIAN20$2,350$47,00021-OctPEMBELIAN30$2,400$72,000TOTAL106$244,700HARGA RATA-RATA PER UNIT$2,308

2. TRANSAKSI PENJUALAN DAN HPPTANGGALTRANSAKSIPENJUALANHARGA POKOK PENJUALANJUMLAH UNITPER UNITTOTALJUMLAH UNITPER UNITTOTAL11-AugPENJUALAN12$4,800$57,60012$2,308$27,70222-AugPENJUALAN11$4,800$52,80011$2,308$25,39310-SepPENJUALAN10$5,000$50,00010$2,308$23,08521-SepPENJUALAN5$5,000$25,0005$2,308$11,5425-OctPENJUALAN20$5,250$105,00020$2,308$46,17013-OctPENJUALAN12$5,250$63,00012$2,308$27,70228-OctPENJUALAN15$5,400$81,00015$2,308$34,627TOTAL85$434,40085$196,222

JAWABAN :* PERSEDIAAN AKHIR=PERSEDIAAN AWAL+PEMBELIAN-PENJUALAN=48400 + 196300 + 196222= 48478* JUMLAH UNIT PERSEDIAAN AKHIR= 106 - 85= 21

* TOTAL PENJUALAN= 434400* TOTAL HARGA POKOK PENJUALAN= 196222* LABA KOTOR=PENJUALAN - HPP= 434400 - 196222= 238178

FIFOColumn1Column2Column3Column4Column5Column6Column7Column8Column9Column10Column11SOALHARGA POKOK PENJUALANPERSEDIAANTANGGALTRANSAKSIJUMLAH UNITPER UNITTOTALJUMLAH UNITPER UNITTOTALJUMLAH UNITPER UNITTOTAL1-AugPERSEDIAAN22$2,200$48,40022$2,200$48,4008-AugPEMBELIAN18$2,250$40,50018$2,250$40,500TOTAL40$88,900

11-AugPENJUALAN12$4,800$57,60012$2,200$26,40010$2,200$22,00018$2,250$40,500TOTAL12$2,200$26,40028$62,500

22-AugPENJUALAN11$4,800$52,80010$2,200$22,00017$2,250$38,2501$2,250$2,250TOTAL112425017$2,250$38,250

3-SepPEMBELIAN16$2,300$36,80017$2,250$38,25016$2,300$36,800TOTAL33$75,050

10-SepPENJUALAN10$5,000$50,00010$2,250$22,5007$2,250$15,75016$2,300$36,800TOTAL10$2,250$22,50023$52,550

21-SepPENJUALAN5$5,000$25,0005$2,250$11,2502$2,250$4,50016$2,300$36,800TOTAL5$2,250$11,25018$41,300

30-SepPEMBELIAN20$2,350$47,0002$2,250$4,50016$2,300$36,80020$2,350$47,000TOTAL38$88,300

5-OctPENJUALAN20$5,250$105,0002$2,250$4,50018$2,350$42,30016$2,300$36,8002$2,350$4,700TOTAL204600018$2,350$42,300

13-OctPENJUALAN12$5,250$63,00012$2,350$28,2006$2,350$14,100TOTAL12$2,350$28,2006$2,350$14,100

21-OctPEMBELIAN30$2,400$72,0006$2,350$14,10030$2,400$72,000TOTAL36$86,100

28-OctPENJUALAN15$5,400$81,0006$2,350$14,10021$2,400$50,4009$2,400$21,600TOTAL153570021$2,400$50,400TOTAL85$194,30021$2,400$50,400

2. TRANSAKSI PENJUALANTANGGALTRANSAKSIPENJUALANJUMLAH UNITPER UNITTOTAL11-AugPENJUALAN12$4,800$57,60022-AugPENJUALAN11$4,800$52,80010-SepPENJUALAN10$5,000$50,00021-SepPENJUALAN5$5,000$25,0005-OctPENJUALAN20$5,250$105,00013-OctPENJUALAN12$5,250$63,00028-OctPENJUALAN15$5,400$81,000TOTAL85$434,400

JAWABAN :* PERSEDIAAN AKHIR= 50400

* JUMLAH UNIT PERSEDIAAN AKHIR= 21

* TOTAL PENJUALAN= 434400* TOTAL HARGA POKOK PENJUALAN= 194300* LABA KOTOR=PENJUALAN - HPP= 434400 - 194300= 240100

LIFOColumn1Column2Column3Column4Column5Column6Column7Column8Column9Column10Column11SOALHARGA POKOK PENJUALANPERSEDIAANTANGGALTRANSAKSIJUMLAH UNITPER UNITTOTALJUMLAH UNITPER UNITTOTALJUMLAH UNITPER UNITTOTAL1-AugPERSEDIAAN22$2,200$48,40022$2,200$48,4008-AugPEMBELIAN18$2,250$40,50018$2,250$40,500TOTAL40$88,900

11-AugPENJUALAN12$4,800$57,60012$2,250$27,00022$2,200$48,4006$2,250$13,500TOTAL12$2,250$27,00028$61,900

22-AugPENJUALAN11$4,800$52,8006$2,250$13,50017$2,200$37,4005$2,200$11,000TOTAL112450017$2,200$37,400

3-SepPEMBELIAN16$2,300$36,80017$2,200$37,40016$2,300$36,800TOTAL33$74,200

10-SepPENJUALAN10$5,000$50,00010$2,300$23,00017$2,200$37,4006$2,300$13,800TOTAL10$2,300$23,00023$51,200

21-SepPENJUALAN5$5,000$25,0005$2,300$11,50017$2,200$37,4001$2,300$2,300TOTAL5$2,300$11,50018$39,700

30-SepPEMBELIAN20$2,350$47,00017$2,200$37,4001$2,300$2,30020$2,350$47,000TOTAL38$86,700

5-OctPENJUALAN20$5,250$105,00020$2,350$47,00017$2,200$37,4001$2,300$2,300TOTAL20$2,350470001839700

13-OctPENJUALAN12$5,250$63,0001$2,300$2,3006$2,200$13,20011$2,200$24,200TOTAL12$26,5006$2,200$13,200

21-OctPEMBELIAN30$2,400$72,0006$2,200$13,20030$2,400$72,000TOTAL36$85,200

28-OctPENJUALAN15$5,400$81,00015$2,400$36,0006$2,200$13,20015$2,400$36,000TOTAL15$2,400360002149200TOTAL85$195,50021$49,200

2. TRANSAKSI PENJUALANTANGGALTRANSAKSIPENJUALANJUMLAH UNITPER UNITTOTAL11-AugPENJUALAN12$4,800$57,60022-AugPENJUALAN11$4,800$52,80010-SepPENJUALAN10$5,000$50,00021-SepPENJUALAN5$5,000$25,0005-OctPENJUALAN20$5,250$105,00013-OctPENJUALAN12$5,250$63,00028-OctPENJUALAN15$5,400$81,000TOTAL85$434,400

JAWABAN :* PERSEDIAAN AKHIR= 49200

* JUMLAH UNIT PERSEDIAAN AKHIR= 21

* TOTAL PENJUALAN= 434400* TOTAL HARGA POKOK PENJUALAN= 195500* LABA KOTOR=PENJUALAN - HPP= 434400 - 195500= 238900

Sheet3