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PT Maju Kena Mundur Kena (MKMK) merupakan perusahaan dibidang manufaaktur pembuatan suku cadang motor. Di bulan Juni PT. MKMK mempunyai persediaan bahan baku senilai Rp.

PT Maju Kena Mundur Kena (MKMK) merupakan perusahaan dibidang manufaaktur pembuatan suku cadang motor. Di bulan Juni PT. MKMK mempunyai persediaan bahan baku senilai Rp. 50.000.000,- , bahan setengah jadi senilai Rp. 100.000.000,- dan persediaan spare part siap jual senilai Rp. 150.000.000,-.

Untuk produksi spare part di bulan Juni PT MKMK membeli persediaan bahan baku senilai Rp. 75.000.000,- dan dikenai biaya pengiriman Rp. 20.000.000. Selama proses produksi terdapat biaya pemeliharaan mesin sebesar Rp. 10.000.000,-. diakhirbulan Juni terdapat sisa penggunaan bahan mentah Rp. 80.000.000,-, sisa bahan setengah jadi Rp. 10.000.000,-, dan sisa spare part siap jual senilai Rp. 25.000.000,-. Berapakah Harga Pokok Penjulan (HPP) PT. MKMK?

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