1.

Berikut ini data akuntansi PT. B

information	Product A	Product B	Total
Unit produced direct material cost (Rp) direct TK fees (Rp) Total main cost (Rp) factory overhead cost: mechine maintenance cost material handling cost material setup cost total	200 unit 600.000 200.000 800.000 Aktivity 4000 hour 400 hour 100 hour	100 unit 150.000 50.000 200.000 Aktivity 1000 hour 200 hour 50 hour	300 unit 50.000 250.000 1.000.000 Total (Rp) 250.000 300.000 450.000 1.000.000

question:

Compute the unit costs for the two products by activity (ABC)

2.

It is known that the data for calculating cash operating profit and depreciation are as follows:

info transaction	(Rp)	(%)
sales of 100 units @Rp5 variabel cost @Rp3 contribution Margin fix cost in cash cash operating profit depreciation cost operating profit	500 300 200 80 120 20 100	100 60 40 16 24 4 20

question:

a. Calculate BEP! b. Calculate the margin of safety c. Calculate the shut-down point d. Calculate the operating leverage level f. And the meaning of the results of these calculations