PT. Dewantara Raya has historical data of all costs that have been made since it has been established since 2010. The financial manager of PT. Dewantara Raya has determined indirect raw material costs as semi-variable costs with a fixed cost of IDR 80,000,000 and a yearly variable cost of indirect raw materials of IDR 34,000,000. Depreciation expense for a year Rp. 8,250,000. Electricity costs as variable costs Rp. 70,000,000, - a year. This sorting of semi-variable costs falls into the category