Hot company sells STERIL BOX UV LIGHTS at a price of Rp. 1,700,000 per unit Production is limited due to the pandemic period, only 500 units per month In October successfully sold 450 units Variable cost per unit: Rupiah Direct material 200.000 Direct labor 650.000 Variable manufacturing overhead 80.000 Variable selling and administrative 40.000 Fixed cost Fixed manufacturing overhead 117.000.000 Fixed selling and administrative 37.000.000 Requested: a. Calculate Break Even Point in units b. Calculate Degree of Operating Leverage (DOL) c. Calculate unit product cost d. Calculate net operating income using absorption costing