Jaya Corps is a company that produces and sells products in 2 different types, namely Type AB and BC. The financial data collected for the two types of products are as follows: 

 

Requested: 

a. Calculate the unit cost of products AB and BC under the conventional Traditional system. 

b. Calculate the unit cost of products AB and BC using the ABC system.

Volume production (unit) Price (Rp) Cost (Rp) Direct Labor Cost Engineering Setup Machine Packaging Engineering Setup Machine Packaging 5.000 6.000 3.000 2.500 15.000 500.000 And the management accountant identifies the budgeted/pool activities and activities as follows: Activity Budget Cost Pool Activity 1.500.000 100.500 6.000 6.000 50.000 5000 AB Product AB 20.000 3.000 1.500 5.000 The following are the actual activities for both types of products: Activity Realization Hours Hours Hours total BC 9.000 600 100.000 20.000 BC 15.000 1.000 150.000 25.000 Total