You have a small gelato cafe “NICE” since last year and you recorded the expenses and cost in your laptop neatly. You are trying to calculate cost for each customer because you feel direct materials and direct labor tend to be higher when the cafe has more customers, but you are not sure about overhead and indirect cost running the cafe. This is showing the number of customers and overhead cost each month

1. Give the examples of overhead costs for your gelato cafe that would behave as
   a. Fixed Cost
   b. Variable Cost
   c. mixed cost

2. Calculate variable and fixed cost and total cost using high low method if the customer is 1.500 customers!

3. 
    

Month Number of customers Total Overhead Cost (mio) January 1.200 IDR 10.500 Februari 1.150 IDR 8.225 March 1.550 IDR 11.551 April 1.634 IDR11.750 May 1.780 IDR 12.225 June 1.000 IDR 10.000 July 1.600 IDR 9.835 August 1.350 IDR 10.555 September 1.825 IDR 14.000 October 1.850 IDR 11.444 November 2.000 IDR 12.000 December 1.725 IDR 10.998