PT XY in 2018 produced 200,000 apparel from customers with the order number JOB 2105. The total cost of producing clothing consists of materials (fabrics, shirt buttons, and other accessories), direct labor for cutters and tailors, and overhead manufacturing including additional materials, design power, utilities, and depreciation with the following details: 1. Direct material cost Rp 1,000,000,000, 2. Direct labor cost (cutters and tailors) Rp 8. 570,000,000 and 3. Overhead Cost Rp. 6,000,000,000.

After producing 10,000 customers requested a change in design. Goods that have been produced with the old design can be sold at 25% of the price they should be sold. While the company also obtained scrap from every product that can be sold at a value of Rp. 1000 per apparel.

General Cost and Sale Rp.1,000,000,000.

The company sells its products with a cost-plus pricing strategy with an order price of 150% from COGS.

If the company at the end of the year successfully delivers 95% of its products to the booker which is calculated as the value of the sale, 1. Arrange an Income Statement if there is no change in design and scrap. 2. Arrange a new income statement by including design and scrap changes