1. The following is the Petrogas company data for Premium and Solar products

Information Premium Solar Cost (Rp)

Unit produced 20,000 200,000 -

Main cost (Rp) 156,000,000 1,476,000,000 -

Direct working hours 20,000 180,000 120,000,000

Engine clock 10,000 90,000 240,000,000

Production run 40 20 200.000.000

Transfer of materials 120 60 160.000.000

Question: Calculate the unit cost for the two products by activity (ABC)

2. PT. Gempa offers 2 models of hair shaving machines, namely machine A which is sold for IDR 400,000 and machine B which is sold for IDR 800,000. The variable cost per unit of machine A is IDR 325,000 and machine B is IDR 600,000. The total fixed cost is IDR 70,000,000. The marketing department expects to sell 1,200 units of machine A and 800 units of machine B in the following year.

From the information above, calculate:

BEP quantity for each product!

BEP Rupiah for each product!