Keterangan Actual Flexible Static

Sales unit 10,000 10,000 12,000

Revenues $ 1,250,000.00 $ 1,200,000.00 $ 1,440,000.00

Variabel Cost
DM $ 621,600.00 $ 600,000.00 $ 720,000.00
DL $ 198,000.00 $ 160,000.00 $ 192,000.00
MO $ 130,500.00 $ 120,000.00 $ 144,000.00
VC Total $ 950,100.00 $ 880,000.00 $ 1,056,000.00
MC $ 299,900.00 $ 320,000.00 $ 384,000.00
Fixed MO $ 285,000.00 $ 276,000.00 $ 276,000.00
OI $ 14,900.00 $ 44,000.00 $ 108,000.00
Level 2 $ (29,100.00) UF $ (64,000.00) UF

Level 1 $ (93,100.00) UF
Price Budgeted $ 120.00
Prcie Actual $ 125.00
Keterangan Actual Flexible
Sales $ 1,600,000.00 $ 1,550,000.00
Variabel Cost $ 1,200,000.00 $ 1,150,000.00
Contribution Margin $ 400,000.00 $ 400,000.00
Fixed Cost $ 300,000.00 $ 286,000.00
OI $ 100,000.00 $ 114,000.00
Level 2 $ (14,000.00) $ (120,000.00)
Level 1 $ (134,000.00) UF
Static
$ 2,015,000.00
$ 1,495,000.00
$ 520,000.00
$ 286,000.00
$ 234,000.00