The following is data for 2018, 2019 and 2020 at PT. Grills which produce barbecue grills.

Berikut ini data tahun 2018, 2019 dan 2020 pada PT. Grills yang memproduksi barbecue grill. Selling price per unit Rp 420.000 Manufacturing costs: Variable per unit produced: Direct materials Rp 100.000 Direct labor Rp 160.000 Variable overhead Rp 40.000 Fixed per year Rp 1.400.000 Selling and administrative costs: Variable per unit sold Rp 20.000 Fixed per year Rp 600.000 2018 2019 2020 Units in beginning inventory 50 50 90 Units sold during the year 140 300 100 Units in ending inventory 50 90 30