Data Persediaan:
80 unit @ Rp15.000
120 unit @ Rp18.000
Total persediaan = 200 unit
Barang terjual: 150 unit
Perhitungan HPP (FIFO):
80 unit × Rp15.000 = Rp1.200.000
70 unit × Rp18.000 = Rp1.260.000
Total HPP = Rp2.460.000
Persediaan Akhir:
Sisa persediaan = 200 − 150 = 50 unit
50 unit × Rp18.000 = Rp900.000
***
Jawaban Soal 2 – Metode LIFO
Data Persediaan:
200 unit @ Rp8.000
100 unit @ Rp9.500
Total persediaan = 300 unit
Barang terjual: 220 unit
Perhitungan HPP (LIFO):
100 unit × Rp9.500 = Rp950.000
120 unit × Rp8.000 = Rp960.000
Total HPP = Rp1.910.000
Persediaan Akhir:
Sisa persediaan = 300 − 220 = 80 unit
80 unit × Rp8.000 = Rp640.000
***
Jawaban Soal 3 – Metode Average Cost
Data Persediaan:
150 unit @ Rp20.000 = Rp3.000.000
250 unit @ Rp22.000 = Rp5.500.000
Total biaya persediaan = Rp8.500.000
Total unit = 400 unit
Jawaban:
a. Biaya Rata-rata per Unit:
Rp8.500.000 ÷ 400 unit = Rp21.250/unit
b. HPP :
300 unit × Rp21.250 = Rp6.375.000
c. Persediaan Akhir :
Sisa persediaan = 400 − 300 = 100 unit
100 unit × Rp21.250 = Rp2.125.000