Cost Structure on PT. Marchel : Direct materials per unit Rp 10.000 Direct labor per unit Rp 7.500 Overhead per unit (60% variable, 40% fixed) Rp 5.000 Variable selling expense total Rp 800 Fixed selling expense total Rp 15.000.000 Fixed administrative expense total Rp 30.500.000 Selling price per unit Rp 30.000 The following is the quantity data in the first and second quarters of 2018: Quarter | Quarter || Normal Capacity Unit 75.000 unit 75.000 unit Actual Production Capacity Unit 63.500 unit 80.000 unit Beginning Inventory 13.500 unit 21.500 unit Ending Inventory 21.500 unit 20.000 unit Diminta : 1. Prepare an income statement for the second quarter (quarter ll) using the absorption costing method 2. Prepare an income statement for the second quarter (quarter ll) using the variable costing method