10% dari biaya total

Sales 200 Kg x Rp.132

BBL 200 kg x Rp.24
BTKL 200 Kg x Rp.32
BOP 200 Kg x Rp.64
Total Cost
OP

Market Price
Sales 200 Kg x Rp.180
BBL 200 kg x Rp.24
BTKL 200 Kg x Rp.32
BOP 200 Kg x Rp.64
Total Cost
OP

Div. Pertambangan
26,400 Sales 200 Kg x Rp.300
Biaya Transfer in
4,800 BBL 200 kg x Rp.12
6,400 BTKL 200 Kg x Rp.40
12,800 BOP 200 Kg x Rp.50
24,000 Total Cost
2,400 OP

Div. Pertambangan
36,000 Sales 200 Kg x Rp.300
Biaya Transfer in
4,800 BBL 200 kg x Rp.12
6,400 BTKL 200 Kg x Rp.40
12,800 BOP 200 Kg x Rp.50
24,000 Total Cost
12,000 OP

Divisi Alumina
60,000
26,400
2,400
8,000
10,000
46,800
13,200

Divisi Alumina
60,000
36,000
2,400
8,000
10,000
56,400
3,600