kg Rp kg a. Belian Bahan Baku A Rp200 8820 Rp1,764,000 8840 Belian Bahan Baku B Rp300 4400 Rp1,320,000 4460 jumlah a 13220 Rp3,084,000 13300 b. Sediaan Awal Bahan A Rp200 300 Rp60,000 320 Sediaan Awal Bahan B Rp300 240 Rp72,000 240 jumlah b 540 Rp132,000 560 c. Siap dipakai Bahan A Rp200 9120 Rp1,824,000 9160 Siap dipakai Bahan B Rp300 4640 Rp1,392,000 4700 jumlah c (a+b) 13760 Rp3,216,000 13860 d. Sediaan Akhir Bahan A Rp200 320 Rp64,000 280 Sediaan Akhir Bahan B Rp300 240 Rp72,000 260 jumlah d 560 Rp136,000 540 e. Biaya Bahan Baku A Rp200 8800 Rp1,760,000 8880 Biaya Bahan Baku B Rp300 4400 Rp1,320,000 4440 jumlah e (c-d) 13200 Rp3,080,000 13320 Rp2,500 Februari Maret Triwulan I Rp kg Rp kg Rp Rp1,768,000 8980 Rp1,796,000 26640 Rp5,328,000 Rp1,338,000 4500 Rp1,350,000 13360 Rp4,008,000 Rp3,106,000 13480 Rp3,146,000 40000 Rp9,336,000 Rp64,000 280 Rp56,000 300 Rp60,000 Rp72,000 260 Rp78,000 240 Rp72,000 Rp136,000 540 Rp134,000 1640 Rp132,000 Rp1,832,000 9260 Rp1,852,000 27540 Rp5,508,000 Rp1,410,000 4760 Rp1,428,000 14100 Rp4,230,000 Rp3,242,000 14020 Rp3,280,000 41640 Rp9,738,000 Rp56,000 300 Rp60,000 300 Rp60,000 Rp78,000 280 Rp84,000 280 Rp84,000 Rp134,000 580 Rp144,000 1680 Rp144,000 Rp1,776,000 8960 Rp1,792,000 26640 Rp5,328,000 Rp1,332,000 4480 Rp1,344,000 13320 Rp3,996,000 Rp3,108,000 13440 Rp3,136,000 39960 Rp9,324,000 Keterangan Januari Februari Maret a. Belian Bahan Baku Rp3,084,000 Rp3,106,000 Rp3,146,000 b. 60% kredit × a Rp1,850,400 Rp1,863,600 Rp1,887,600 c. 40% kredit × a Rp1,233,600 Rp1,242,400 Rp1,258,400 d 70% × b berjangka sebulan - Rp1,295,280 Rp1,304,520 e. 30% × b berjangka dua bulan - - Rp559,080 f. Kas Keluar (c+d+e) Rp1,233,600 Rp2,537,680 Rp3,122,000 Keterangan Perhitungan Jumlah Januari 60% × Rp3.084.000 Rp1,850,400 Rp1,863,600 Februari Rp2,418,720 Rp555,120 Rp1,887,600 Maret Rp2,446,680 Rp559,080