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Raw material = Rp. 150.000 Labor cost = Rp. 60.000 Overhead variable cost = Rp 90.000 Fixed S&A cost = Rp. 15.000.000/year Variable S&A cost=

Raw material = Rp. 150.000 Labor cost = Rp. 60.000 Overhead variable cost = Rp 90.000 Fixed S&A cost = Rp. 15.000.000/year Variable S&A cost= Rp.30.000/unit Fixed manufacture overhead: Rp. 90.000.000 Production: 1.500 units Sales: 1.250 units Price : Rp 450.000/unit a. Product cost under variable and full costing b. Operational income under variable and full costing

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