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1. Pitoy Gemstones production cost data is given as the following: Items Production Unit 70.000 100.000 (70%) (100%) Direct material cost Rp 16.800.000 Rp 24.000.000 Direct labor cost 11.200.000 16.000.000 Factory overhead: Supervisor salary 2.940.000 4.200.000 Indirect labor cost 3.600.000 4.800.000 Salary tax 5.050.000 6.400.000 Energy (electricity) cost 4.000.000 5.500.000 Indirect material cost 7.000.000 7.000.000 Maintenance of equipments 3.650.000 4.400.000 Other factory overhead 3.500.000 5.000.000 You are required to: a Compute the variable cost and the fixed cost based on the high-low point method, with the VC rate at 40, 45, 50, and 25, and 93% capacity. b. Prepare the flexible budget based on 93% capacity (level of production). c. If the factory overhead rate is based on 100% capacity (production unit), and the actual factory overhead is equal with the budget based on 93%, compute the variance of factory overhead. Answer for a: : Rate of factory overhead (in rupiah) Unit Indirect labor Electricity cost High 100.000 Low 70.000 Diff. 30.000 4.800.000 3.600.000 1.200.000 (6) 30.000 40 (6) 30.000 45 (6) 30.000 50 () 30.000 25 30.000 50 VC Rate Unit: 100.000 VC FC 4.800.000 *4.000.000 800.000 93% capacity (93.000 unit) FC VC 800.000 *3.720.000 4.520.000 Total * 100.000 x 40 **93.000 x 40 Answer for b: Flexible Budget based on 93% Capacity (unit of production) in rupiah: Direct material Direct labor Factory overhead: Salary of supervisor Indirect labor Salary tax Electricity cost (energy) Indirect material Maintenance of equipment Others Total cost of production *93% 24.000.000 Answer for c Variance of Factory Overhead based on 93% capacity: Total factory overhead based on normal capacity (100.000 unit production) is Rp Rate based on normal capacity (Rp ) = Rp Actual factory overhead Factory overhead applied = Variance = Rp = Rp Rp