3. ZAYN CO produces one of the components used in its production in-house. This component is known as component xy, and the company's production capacity is 10,000 units per year. The selling price per unit is Rp3,200. ZAYN CO has gathered cost information per unit for component xy as follows:

- Direct Materials: Rp12,000,000

- Direct Labor: Rp6,000,000

- Variable Overhead: Rp4,000,000

- Fixed Overhead: Rp5,000,000

Total: Rp27,000,000

Requested:

a. Prepare a profit report with a contribution margin format for sales of 11,000 units.

b. Calculate the breakeven point in both monetary terms and units.

c. If ZAYN CO budgets a profit of Rp1,500,000, what level of sales (in monetary terms and units) must be achieved?

d. If direct labor costs increase by 10%, what is the new breakeven point?