The following is cost information on the printing company for Mei 2021 (monthly):

a. Determine the full cost per product item (using 4 step allocation cost) for office and production department and analyze the result! b. Calculate break event point and give your explanation!

2000 m2 6.600 kwh 240 hours (depreciation per month) 10,000,000 3,500,000 2,500,000 12,500,000 500 m2 1200 kwh Rent Building Electricity Printing Machine General and admin expense Raw material (paper, ink etc) Prices Personel office Personel production 100 set items finish goods 220 hour 5,000,000 25,000,000 100 set items finish goods 10 person 10 person 1500 m2 5400 kWh 20,000,000