Absoption Table

No Item January (Rp) February (Rp) March (Rp)

1 Direct Material 25000 25000 25000
2 Direct Labor 15000 15000 15000
3 Overhead Factory 12000 12000 12000
a. 4 unit on January 7500
b.3 Unit on February 10000
c. 3 Unit on March 10000

Absoption Cost 59500 62000 62000

Income Statement Table

No Item January (Rp) February (Rp) March (Rp)

1 Sales Price 70000 70000 70000
2 Cost Of Goods Sold
a. January 59500
b. February 62000 72000 (1x62000)+10000
c. March
3 Margin Bruto 10500 8000 -2000
4 Administration Bruto 56000 38000 38000
5 Profit Netto 45500 30000 40000
 No Item January (Rp) February (Rp)
1 Direct Material Rp 45,000 Rp 45,000
2 Direct Labor Rp 25,000 Rp 25,000
3 Overhead Factory Rp 10,000 Rp 10,000
a. 5 unit on January Rp 6,000
b.4 Unit on February Rp 7,500
c. 4 Unit on March

Absoption Cost Rp 86,000 Rp 87,500

No Item January (Rp) February (Rp)

1 Sales Price Rp 80,000 Rp 80,000
2 Cost Of Goods Sold
a. January Rp 86,000
(1x62000)+10000 b. February Rp 87,500
c. March
3 Margin Bruto Rp -6,000 Rp -7,500
4 Administration Bruto Rp 85,000 Rp 65,000
5 Profit Netto Rp 91,000 Rp 72,500
March (Rp)
Rp 45,000
Rp 25,000
Rp 10,000

Rp 7,500

Rp 87,500

March (Rp)
Rp 80,000

Rp 95,000 (1x87,500)+7,500

Rp -15,000
Rp 45,000
Rp 60,000