10. A.

Step Down (Departemen Listrik, dialokasikan terlebih dulu)

Dep Produksi
Keterangan
A B C
BOP Dianggarkan 801,999 509,330 330,332
Alokasi Departemen Listrik 22,399.72 19,199.76 22,399.72
824,398.72 528,529.76 352,731.72
Alokasi Departemen Pembantu 22,824.67 76,082.24 30,432.89
Total Alokasi 847,223 604,612 383,165

Keterangan
Alokasi Dep Listrik
Dep A = 79,999
X 5,600 =
20,000
Dep B = 79,999
X 4,800 =
20,000
Dep C = 79,999
X 5,600 =
20,000
Dep Per = 79,999
X 4,000 =
20,000

Alokasi Dep Perawatan

Dep A = 129,340
X 1,500 =
8,500
Dep B = 129,340
X 5,000 =
8,500
Dep C = 129,340
X 2,000 =
8,500

Tarif
Dep A = 847,223
= 1.99 Per JKL
425,000
Dep B = 604,612
= 3.02 Per unit
200,000
Dep C = 383,165
= 3.98 Per unit
96,250
 Dep Pembantu
Tenaga Listrik Perawatan
79,999 113,340
(79,999.00) 15,999.80
- 129,339.80
(129,339.80)
- -

22,399.72

19,199.76

22,399.72

15,999.80

22,824.67

76,082.24

30,432.89