The document reports on PT IBNU's income statement using the variable costing method. It shows that total sales were Rp1 billion from selling 20,000 units at Rp50,000 each. Total variable costs were Rp440 million, including cost of goods sold of Rp360 million and variable selling and administrative expenses of Rp80 million. This resulted in a gross margin contribution of Rp560 million. After deducting fixed costs of Rp490 million, including overhead of Rp300 million and fixed selling and administrative expenses of Rp190 million, the net operating income was Rp70 million.
The document reports on PT IBNU's income statement using the variable costing method. It shows that total sales were Rp1 billion from selling 20,000 units at Rp50,000 each. Total variable costs were Rp440 million, including cost of goods sold of Rp360 million and variable selling and administrative expenses of Rp80 million. This resulted in a gross margin contribution of Rp560 million. After deducting fixed costs of Rp490 million, including overhead of Rp300 million and fixed selling and administrative expenses of Rp190 million, the net operating income was Rp70 million.
The document reports on PT IBNU's income statement using the variable costing method. It shows that total sales were Rp1 billion from selling 20,000 units at Rp50,000 each. Total variable costs were Rp440 million, including cost of goods sold of Rp360 million and variable selling and administrative expenses of Rp80 million. This resulted in a gross margin contribution of Rp560 million. After deducting fixed costs of Rp490 million, including overhead of Rp300 million and fixed selling and administrative expenses of Rp190 million, the net operating income was Rp70 million.
The document reports on PT IBNU's income statement using the variable costing method. It shows that total sales were Rp1 billion from selling 20,000 units at Rp50,000 each. Total variable costs were Rp440 million, including cost of goods sold of Rp360 million and variable selling and administrative expenses of Rp80 million. This resulted in a gross margin contribution of Rp560 million. After deducting fixed costs of Rp490 million, including overhead of Rp300 million and fixed selling and administrative expenses of Rp190 million, the net operating income was Rp70 million.
Penjualan (20.000 unit x Rp 50.000) Rp 1.000.000.000
Beban- Beban Variabel : Persediaan Awal - Harga Pokok Produksi (25.000 unit x Rp 18.000) Rp 450.000.000 + Barang Tersedia Untuk Dijual Rp 450.000.000 Persediaan Akhir (5000 unit x Rp 18.000) Rp 90.000.000 + Harga Pokok Penjualan Variabel Rp 360.000.000 Beban Penjualan dan Administrasi Variabel (20.000unit x Rp 80.000.000 + Rp 440.000.000 - Rp4.000) Kontribusi Margin Rp 560.000.000 Beban – Beban Tetap : Biaya Overhead Rp 300.000.000 Beban Penjualan dan Administrasi Rp 190.000.000 + Rp 490.000.000 -