This document discusses variable costing using the process costing method. Under this method, unit product costs are calculated at the end of each period by dividing total variable production costs for the month by total equivalent production for the period. The document also lists the accounting entries for work in process, direct labor costs, variable overhead costs, and variable and fixed marketing costs under this variable costing method with process costing.

1. Variable Costing Dengan
Metode Harga Pokok
Process (Process Costing)
M. Najmuddin Al-Khasan (2020310102)

2. Dalam variable costing dengan metode
harga pokok proses, harga pokok
produk persatuan dihitung setiap akhir
periode, dengan cara membagi total
biaya produksi variable selama satu
bulan dengan total ekuivalensi produksi
selama periode yang sama

3. Rekening Kontrol Pada Variable Costing dengan Process
Method
Barang dalam proses – Biaya bahan baku Biaya pemasaran
Barang dalam proses – Biaya tenaga kerja
langsung
Biaya administrasi & umum
Barang dalam proses – Biaya overhead
pabrik variable
Biaya pemasaran – variable
Biaya overhead pabrik sesungguhnya Biaya pemasaran - tetap

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