2.0 2.

4
30 40
Jam/unit 1.5 2
Unit 2500 2500
Tambahan Jam 3750 5000 8750

2.0 2.4
Regular
Price 1160000 780000
Direct Material 65 75 260,000 150,000
Direct Labor 30 40 120,000 80,000
Var Overhead 15 20 60,000 40,000
Fixed OH 90 120 360,000 240,000
800,000 510,000
360,000 270,000 630,000

Tambahan
Price 500000 625000
Direct Material 65 75 162500 187500
Direct Labor 30 40 75000 100000
Var Overhead 15 20 37500 50000
275000 337500
225000 287500 512500
1,142,500
 Lokal Regional Total
Penjualan 12000 3600 15600 12000 Lokal A
VC 7848 2364 10212 7848 Penjualan 1200
Contr Margin 4152 1236 5388 4152 VC 36
FC 2652 1140 3792 3336
Profit 1500 96 1596 816 FC

9300 2820
720 540
480 144
10500 3504
2652 1140
B G
1200 1200 3600
24 24 84
456