PT. ABC set a BOP budget of Rp. 30,000,000. The company in determining the BOP tariff is determined in advance based on machine hours of 5000. The actual factory BOP issued is Rp. 29,250,000 with actual activity of 4,800 machine hours. With the details of the actual factory BOP as follows: - Factory equipment Rp. 9,000,000 - Direct labor Rp. 13,875,000 - Depreciation of Rp. 4,125,000 - Other BOP Rp. 1,875,000

Requested: a. Calculate the BOP tariff specified in advance b. Calculate the BOP charged c. Calculate less or more factory overhead that is charged d. Keep a journal of what you need e. Analyze why there is more or less factory overhead charged