Perhitungan Biaya

Pesanan dan Biaya Proses

Tujuan :
1. Mendeskripsikan karakteristik dan perbedaan
antara perhitungan biaya pesanan dan biaya proses
2. Mendeskripsikan arus biaya yang berkaitan
dengan perhitungan biaya pesanan dan biaya
proses
3. Mendefinisikan unit-unit setara dan menjelaskan
perannya dalam perhitungan biaya proses
4. Menyiapkan laporan produksi departemen dg
menggunakan rata-rata tertimbang
Lanjutan...
5. Menjelaskan perhitungan biaya proses
dipengaruhi oleh aplikasi yang tidak seragam pada
input produksi dan keberadaan departemen
pemrosesan
6. Menyiapkan laporan produksi departemen
dengan metode FIFO
7. Menyiapkan jurnal yang berhubungan dengan
biaya pesanan dan biaya proses
Karakteristik Lingkungan Pesanan dan
Proses
Perhitungan Biaya
Pesanan
1. Produk sangat bervariasi
2. Biaya diakumulasikan
berdasarkan pesanan kerja
3. Biaya per unit dihitung
melalui pembagian jumlah
biaya pekerjaan dengan unit
yang diproduksi untuk
pekerjaan tersebut
Perhitungan Biaya
Proses
1. Produk bersifat homogen
2. Biaya diakumulasikan
berdasarkan proses atau
departemen
3. Biaya per unit dihitung
melalui pembagian jumlah
biaya proses dengan unit yang
selama produksi tersebut
 Exxon oil refinery Process
Coca Cola plant Process
Process or Custom home builder Job order
job-order Shop for customizing vansJob order
costing? Television repair shop Job order
Advertising agency Job order
Law firm Job order
Arus Biaya yang Berkaitan dengan
Perhitungan Biaya Pesanan
Biaya produksi dikumpulkan untuk setiap
pesanan sehingga perhitungan :
 Total biaya produksi dihitung pada saat
pesanan selesai
 Biaya per unit adalah dengan membagi
total biaya produksi dengan total unit yang
dipesan
Contoh :
‘Healtblend’ perusahaan yang memproduksi ramuan herbal
dan nutrisi menerima pesanan dari CV Makmur yaitu :
Pesanan 200 btl Suplishake
Pesanan 100 btl Ligastrong
Healtblend menyetujui pesanan tersebut dengan harga
berdasarkan biaya ditambah 50%
Untuk membuat suplishake dibutuhkan :
Biaya Bahan Baku Sp = $1.780
BTKL = $ 300 ($15 per jam x 20 jam)
BOP yang dianggarkan adalah $12 per jam TKL = $240
($12 x 20 jam)
Lanjutan
Biaya Bahan Baku $ 1.780
BTKL 300
BOP 240
Jumlah biaya $ 2.320
Dibagi jumlah unit ÷ 200
Biaya per Unit $ 11,60

Harga pesanan = $2.320 + (50% x 2.320)

= $ 3.480
Harga per unit = $ 17,40 per botol
Lembar Biaya Pesanan (Job order cost sheet)
Disiapkan untuk setiap pesanan, dan merupakan bagian
dari akun barang dalam proses dan dokumen utama
untuk menghitung semua biaya yang terkait dengan
pesanan tersebut.

Fungsinya sebagai buku pembantu biaya yang memuat:

Informasi umum seperti nama pemesan, jumlah
dipesan, tanggal pesan, dsb)
Informasi biaya seperti biaya bahan baku, biaya
tenaga kerja, biaya overhead)
 JOB ORDER COST SHEET

Nama Langganan : CV Makmur Job nomor : 33

Nama produk : Suplishake Tanggal pesan : 19 Okt 2011
Kuantitas : 100 botol Mulai dikerjakan : 20 Okt 2011
tanggal selesai : 21 Okt 2011

Bahan Baku Tenaga kerja BOP dibebankan

Tgl No. Po Jumlah Tgl Jumlah Tgl Jumlah

20-21
19/10 121/x $ 1.780 $ 300 20 Okt $ 24o
Okt
Dokumen Lain
 Formulir Permintaan Barang
Untuk membebankan biaya bahan baku
langsung pada setiap pekerjaan
Kartu jam kerja
Untuk menelusuri jam kerja dari tenaga
kerja lansung pada setiap pekerjaan
 Healthblend
Date
19 Oktober 2011
Permintaan Bahan Baku
Department PNP Number 12
Job
Suplishake

Description Quantity Cost/Unit Total Cost

Bubuk 500 pom $600

$1,20
protein
nabati

Authorized Signature Jim Lawson

Material Requisition Form

 Healthblend
Employee Number 4 Kartu Jam Kerja
Aufa Number 8
Name
Date 19 Okt 2011

Start Time Stop Time Total Time Hourly Rate Amount Job Number
8:00 10:00 2 $15 $30 Peracikan
10:00 11:00 1 15 15 Pembotolan
11:00 12:00 1 15 15 PNP
1:00 5:00 4 15 60 Pembotolan

Authorized Signature Jim Lawson

Department Supervisor

Kartu Jam Kerja

 Summary of Materials Cost Flows
Akun Bahan Baku
Saldo Awal $0
Pembelian 3.500
Bahan Baku lgsg yg digunakan 3.080
Saldo Akhir 420

Lembar Biaya Pesanan Lembar Biaya Pesanan

Job: Suplishake Job: Ligastrong
Bahan baku langsung 1.780 Bahan baku langsung $1.300
Tenaga kerja langsung Tenaga kerja langsung
Overhead dibebankan Overhead dibebankan
Jml biaya Jml biaya
Jumlah unit 200 Jumlah unit 100
Biaya per unit Biaya per unit
 Summary of Direct Labor Cost Flows
Upah yg dibayarkan
jam tenaga kerja langsung 50
x tarif upah x $15
Jml tenaga kerja lgsg $ 750

Lembar biaya pesanan Lembar biaya pesanan

Suplishake Job: Ligastrong
Bahan baku langsung $ 1.780 Bahan baku langsung $ 1.300
TKL 300 TKL 450
BOP Dibebankan BOP Dibebankan
Jml biaya Jml biaya
Jml unit 200 Jml unit 100
Biaya per unit Biaya per unit
Accounting for Overhead
Byy overhead aktual tidak
pernah dibebankan langsung
pada pekerjaan, tapi
dibebankan menggunakan
tarif yang telah dianggarkan.

Perkiraan BOP
Tarif BOP =
Perkiraan TKL

$14.400
1.200
= $12 per jam TKL
 Summary of Overhead Cost Flows
Actual Overhead Applied Overhead
Lease $400 Direct labor hours 50
Utilities 50 Overhead rate x $12
Equipment depreciation 100 Total applied overhead $600
Indirect labor 65
Total actual overhead $615

Job Order Cost Sheet Job Order Cost Sheet

Job: Suplishake Job: Ligastrong

Direct materials $1,780 Direct materials $1300

Direct labor 300 Direct labor 450
Overhead applied 240 Overhead applied 360
Total cost Total cost
Number of units Number of units
Unit cost Unit cost
20x $12 30x $12
 Summary of Overhead Cost Flows

Actual Overhead Applied Overhead

Lease $400 Direct labor hours $50
Utilities 50 Overhead rate x $12
Equipment depreciation 100 Total applied overhead $60
Indirect labor 65
Total actual overhead $615

Job Order Cost Sheet Job Order Cost Sheet

Job: Suplishake Job: Ligastrong
Direct materials $1.780 Direct materials $1.300
Direct labor 300 Direct labor 450
Overhead applied 240 Overhead applied 360
Total cost Total cost
Number of units 200 Number of units 100
Unit cost Unit cost
 Summary of Finished Goods Cost Flows

Job Order Cost Sheet Job Order Cost Sheet

Suplishake Ligastrong
Direct materials $1.780 Direct materials $1.300
Direct labor 300 Direct labor 450
Overhead applied 240 Overhead applied 360
Total cost $2.320 Total cost $2.110
Number of units 200 Number of units 100
Unit cost $11,60 Unit cost

Finished Goods Account

Backpacks $2.320
 PNP
Laporan Harga Pokok Produksi
Periode 31 Okt 2011

Direct materials:
Beginning raw materials inventory $ 0
Purchases of raw materials 3,500
Total raw materials available for use $3,500
Ending raw materials 420
Total raw materials used $3,080
Direct labor 750
Overhead:
Lease $ 400
Utilities 50
Depreciation 100
Insurance 65

Continued
 $ 615
Less: Underapplied overhead 15
Overhead applied 600
Current manufacturing costs $4,430
Add: Beginning work in process 0
Total manufacturing cost $4,430
Less: Ending work in process 2010
Cost of goods manufactured $2,320
Laporan Harga Pokok Penjualan
Beginning finished goods inventory $ 0
Cost of goods manufactured 2,320
Cost of goods available for sale $2,320
Less: Ending finished goods inventory 0
Normal cost of goods sold $2,320
Add: Underapplied overhead 15
Adjusted cost of goods sold $2,335
 PNP
Laporan Laba Rugi
For the Month Ended January 31, 2004

Sales $3,480
Cost of goods sold 2,335
Gross margin $1,145
Less selling and administrative expenses:
Selling expenses $400
Administrative expenses 350 750
Net operating income $ 395
1 Materials 3 500 00
The receiving report and the invoice are
Accounts Payable 3 500 00
used to record the receipt of the
merchandise and to control the
payment.

1. Materials costing $3,500 were

purchased on account.
2 Work in Process 3 280 00
The receiving report and the invoice are
Materials 3 280 00
used to record the receipt of the
merchandise and to control the
payment.

2. Materials costing $3,280 were

requisitioned for use in production.
3 Work in Process 750 00
The receiving report and the invoice are
Wages Payable 750 00
used to record the receipt of the
merchandise and to control the
payment.

3. Direct labor costing $750 was

recognized.
 4 Work in Process 600 00
The receiving report and the invoice are
Overhead Control 600 00
used to record the receipt of the
merchandise and to control the
payment.

4. Overhead was applied to production at

the rate of $12 per direct labor hour. A
total of 50 direct labor hours were
worked.
 5 Overhead Control 615 00
The receiving report and the invoice are
Lease Payable
used
400to00record the receipt of the
merchandise and to control the
Utilities Payable
payment.
50 00
Accumulated Depreciation
100 00
5. Actual overhead
Wages Payable costs of $415 were
65 00
incurred: lease, $400; utilities, $50;
depreciation, $100; accrued wages, $65.
 6 Finished Goods 2 320 ,00
The receiving report and the invoice are
Work in Process 2 320 ,00
used to record the receipt of the
merchandise and to control the
payment.

6. The backpacks were completed and

transferred to finished goods.
7 Cost of Goods Sold 2 320 00
The receiving report and the invoice are
Finished Goods 2 320 00
used to record the receipt of the
merchandise and to control the
7 Accounts
payment.Receivable 3 480 00
Sales Revenue 3 480
00

7. The backpacks were sold at

cost plus 50 percent.
 8 Cost of Goods Sold 15 00
The receiving report and the invoice are
Overhead Control 15
used
00 to record the receipt of the
merchandise and to control the
payment.

8. Underapplied overhead was closed to cost

of goods sold.
 Materials

(1) 3,500

(1) Purchased of materials

 Materials Work in Process

(1) 3,500 (2) 3,280 (2) 3,280

(2) Issue of materials

 Work in Process Wages Payable

(2) 3,280 (3) 750

(3) 750

(3) Incurrence of direct labor cost

 Work in Process Overhead Control

(2) 3,280 (4) 600

(3) 750
(4) 600

(4) Estimated overhead applied to Work

in Process
 Work in Process Overhead Control

(2) 3280 (5) 615 (4) 600

(3) 750
(4) 600

(5) Actual overhead recorded

 Work in Process Finished Goods

(2) 1,500 (6) 2,320 (6) 2,320

(3) 1,530
(4) 340

(6) Transfer of Job 1 to finished

goods
 Finished Goods Cost of Goods Sold

(6) 2,320 (7) 2,320 (6) 2,320

Accounts Receivable Sales Revenue

(7) 3,480 (7) 3,480

(7) Cost of goods sold for Job 1 and

revenue from sale on account
 Overhead Control Cost of Goods Sold

(5) 615 (4) 600 (7) 2,320

(8) 15 (8) 15

(8) Underapplied overhead closed

Lingkungan Arus Proses dan Arus Biaya
Kegiatan produksi dilakukan dengan tujuan mengisi
persediaan atau disebut juga produksi massa sehingga:
1. Benttk produk tidak tergantung pembeli
2. Sifat produksi adalah kontinyu

Biaya produksi dikumpulkan secara periodik per

departemen produksi sehingga :
3. Perhitungan total produksi tiap akhir periode
4. Biaya per unit adalah dg membagi total biaya
produksi per periode dg jumlah unit yg dihasilkan
Lanjutan
Unit ekuivalen adalah unit produk jadi yang di
dalamnya termasuk unit yg masih dalam proses yang
dinyatakan pula dalam satuan produk jadi
Laporan harga Pokok Produksi berisi tentang
a. Skedul kuantitas :
 Jumlah unit yg di proses
 Jumlah unit yg selesai diproses
 Jumlah unit yg masih dalam proses
b. Pembebanan biaya :
 Total biaya produksi utk satu periode
 Biaya per unit utk tiap jenis-jenis biaya
Lanjutan..
c. Perhitungan biaya ygmenyangkut
pertanggungjawaban biaya yg telah
dikeluarkan dan dibebankan serta distribusi
pd setiap persediaan BDP

d. Keterangan yang berisi informasi :

 Perhitungan ekuivalen
 Perhitungan biaya per unit
Departemen I Departemen II

BDP BDP

Bahan Baku Barang Jadi

Tenaga kerja Tenaga kerja
Overhead Overhead
Dampak Persediaan BDP Perhitungan Biaya
Masalah :

Bagaimana
Sulitnya mendefinisikan
memperlakukan
suatu unit produksi
biaya dalam proses

Metode rerata
Konsep Unit
tertimbang dan
Ekuivalen
FIFO
Perhitungan Rerata Tertimbang
Langkah-langkah
1. Analisis Aliran unit fisik
2. Perhitungan unit setara/ unit ekuifalen
3. Perhitungan biaya per unit
4. Penilaian persediaan
5. Rekonsiliasi biaya
 Weighted Average Method
Healthblend
Nutritional
Supplements

Produksi:
Jumlah unit dlm proses, July 1, 75% selesai20,000
Jumlah unit yg telah selesai & ditransfer keluar 50,000
Jumlah unit dlm proses, July 31, 25% selesai 10,000
Biaya:
Biaya dlm proses, 1 July $ 3,525
Biaya yg tambahkan pd bulan July 10,125
 Weighted Average Method
Healthblend
Nutritional
Supplements

BWIP Cost July Cost

$3,525 $10,125

$13,650

Total Manufacturing Cost

 Weighted Average Method
Output for July
60,000 Total Physical Units BWIP Becomes 52,500
Equivalent Units

20,000

+
Units Started and Completed

30,000

EWIP, 25% Complete

+
2,500

52,500
 Weighted Average Method

Cost Assignment:
Cost/Unit = $13.750 ÷ 52,500 + $0.26
Transferred Out ($0.26 x 50,000) $13,000
EWIP ($0.26 x 2,500) 650
Total Cost Assigned $13,650
 Step 1: Analisis Aliran unit fisik
Units to account for:
Units in beginning work in process (75% complete) 20,000
Units started during the period 40,000
Total units to account for 60,000

Units accounted for:

Unit completed and transferred out:
Started and completed 30,000
From beginning work in process 20,000 50,000
Units in ending work in process (25%
complete) 10,000
Total units accounted for 60,000
Step 2: Perhitungan Unit-unit ekuivalen
Weighted Average Method

Units completed 50,000

Add: Units in ending work in process x Fraction complete (10,000 x 25%)
2,500
Equivalent units of output 52,500

Healthblend
Nutritional
Supplements
Step 3: Perhitungan biaya per unit

$13,650 =
52,500
$0.26 per
equivalent unit
 Step 4: Penilaian persediaan
Cost of goods transferred to the encapsulating
department:
50,000 equivalent units x $0.26 $13,000
Ending inventory:
2,500 equivalent units x $0.26 650

Healthblend
Nutritional
Supplements
 Step 5: Rekonsiliasi Biaya
Goods transferred out $13,000
Goods in ending work in process 650
Total costs accounted for $13,650

The
manufacturing
costs to account
for are also $13,650.
Healthblend
Nutritional
Supplements
Laporan
Produksi
 Healthblend Company
Weighted Picking Department
average Production Report for July 2004

UNIT INFORMATION

Physical Flow
Units to account for: Units accounted for:
Units in beginning Units completed 50,000
work in process 20,000 Units in ending
Units started 40,000 work in process 10,000
Total units to Total units
account for 60,000 accounted for60,000

Equivalent Units
Units completed 50,000
Units in ending
work in process 2,500 Continued
Total equivalent units 52,500
COST INFORMATION

Costs to account for:

Beginning work
in process $ 3,525
Incurred during
period 10,125
Total cost to
account for $13,650

Cost per equivalent unit $ 0.26

Continued
 Transferred Ending
Out WIP Total

Costs accounted for:

Goods transferred out ($0.26 x
50,000) $13,000 --- $13,000
Goods in ending work in
process ($0.26 x 2,500) --- $650 650
Total cost accounted for $13,000 $650$13,650
Nonuniform
Application of
Manufacturin
g Inputs

Healthblend
Nutritional
Supplements
 Equivalent Units
Healthblend Picking Department
Nutritional
Supplements

60,000 equivalent
10,000 units units of material and
Beginning conversion cost
50,000 units transferred out
WIP
inventory Started and
completed

Materials, 100%
complete;
conversion cost,100% complete as
50% complete to both materials
and conversion cost
 Equivalent Units
Healthblend Picking Department
Nutritional
Supplements Conversion
Materials Costs

10,000 units
Beginning
WIP 50,000 units
inventory Started and 60,000 60,000
completed
20,000 units

September Ending WIP

inventory

Materials, 100% complete; conversion

cost, 40% complete
 Equivalent Units
Healthblend Picking Department
Nutritional
Supplements Conversion
Materials Costs

10,000 units
Beginning
WIP 50,000 units
inventory Started and 60,000 60,000
completed
20,000 units

September Ending WIP 20,000 8,000

inventory
 Equivalent Units
Healthblend Picking Department
Nutritional
Supplements Conversion
Materials Costs

10,000 units
Beginning
WIP 50,000 units
inventory Started and 60,000 60,000
completed
20,000 units

September Ending WIP 20,000 8,000

inventory
80,000 68,000
Equivalent units
 Healthblend
Nutritional
Materials $12,000 Supplements
Materials $1,600 Conversion
Conversion cost $3,200
cost $200
Conver. Cost
Materials $13,600
$3,400
EU 80,000
68,000
10,000 units
Beginning
WIP 50,000 units = Cost per EU $0.05
$0.22
inventory Started and
completed
20,000 units
Ending WIP
inventory

August September October

 Healthblend Company
Weighted Picking Department
average Production Report for September 2004

UNIT INFORMATION

Physical Flow
Units to be accounted for: Units accounted for:
Units in beginning Units completed 60,000
work in process 10,000 Units in ending
Units started 70,000 work in process 20,000
Total units to Total units
account for 80,000 accounted for80,000

Continued
 Equivalent Units
Materials Conversion Cost

Units completed 60,000 60,000

Units in ending work in
process20,000 8,000
Total equivalent units 80,000 68,000

Continued
 COST INFORMATION
Conversion
Materials Cost Total

Costs to account for:

Beginning work in process $ 1,600 $ 200 $ 1,800
Incurred during the period 12,000 3,200 15,200
Total costs to account for $13,600 $3,400 $17,000

Cost per equivalent unit $ 0.17 $ 0.05 $ 0.22

Continued
 Transferred Ending
Out WIP Total

Costs accounted for:

Goods transferred out ($0.22 x
60,000) $13,200 --- $13,200
Goods in ending work in
process:
Materials ($0.17 x 20,000) --- $3,400 3,400
Conversion ($0.05 x 8,000) --- 400 400
Total cost accounted for $13,200 $3,800 $17,000
 Multiple Departments
Units to account for:
Units in beginning work in process 15,000
Units transferred in during September 60,000
Total units to account for 75,000
Units accounted for:
Units completed and transferred out:
Started and completed 55,000
From beginning work in process 15,000
Units in ending work in process 5,000
Total units accounted for 75,000
 Multiple Departments
Transferred in:
Units completed 70,000
Add: Units in ending work in
process X Fraction complete
(5,000 x 100%) 5,000
Equivalent units of output 75,000
Unit cost (transferred-in category) = ($13,200 ÷ $3,000/75,000)
= $16,200/75,000
= $0.216
Production
Report—Fifo
Costing
 FIFO Method

BWIP Cost July Cost

$3,525 $10,125

BWIP Units Current- Period

Units
 FIFO Method
Output for July
60,000 Total Physical Units BWIP Become 37,500
Equivalent Units

5,000

+
Units Started and Completed

30,000

+
EWIP, 25% complete
2,500
37,500
 FIFO Method
Cost Assignment:
Unit Cost = $10,125 ÷ 37,500 = $0.27
Transferred Out:
From beginning work in process $ 3,525
Complete BWIP ($0.27 x 5,000) 1,350
Started and Completed in July
($0.27 x 30,000) 8,100
EWIP ($0.27 x 2,500) 675
Total Cost Assigned $13,640
 Healthblend Company
Picking Department
FIFO
Production Report for July 2004

UNIT INFORMATION

Units accounted for:

Units in beginning
work in process 20,000
Units started during
the period 40,000
Total units to
account for 60,000

Continued
 Physical Equivalent
Flow Units

Units accounted for:

Units started and completed 30,000 30,000
Units completed from beginning work
in process 20,000 5,000
Units in ending work in process 10,000 2,500
Total units accounted for 60,000 37,500

Continued
COST INFORMATION

Costs to account for:

Beginning work
in process $ 3,525
Incurred during
period 10,125
Total cost to
account for $13,650

Cost per equivalent unit $ 0.27

Continued
 Transferred Ending
Out WIP Total

Costs accounted for:

Units in beginning work in process:
From prior period $ 3,525 --- $ 3,525
From current period
($0.27 x 5,000) 1,350 --- 1,350
Units started and completed
($0.27 x 30,000) 8,100 --- 8,100
Goods in ending work in process
($0.27 x 2,500) --- $675 675
Total cost accounted for $12,975 $675$13,650
 Contoh Soal
Perhitungan Barang Dalam Proses
Landscape design mendsain taman dan menanam tanaman kebun untuk beberapa
pelanggan. Pada 1 april terdapat 3 barang dalam proses, yaitu pekerjaan 68,69 dan 70.
selama bulan april, terdapat 2 tambahan pekerjaan lagi yg mulai diproses, yaitu
pekerjaan 71 dan 72. pada 30 april, pekerjaan 69,70 dan 72 telag diselesaikan. Data
berikut dikumpulkan oleh perusahaan.

Pekerjaan Pekerjaan Pekerjaan Pekerjaan Pekerjaan

68 69 70 71 72
Saldo 1 April $ 540 $ 1.230 $ 990 $0 $0

Bahan Baku 700 560 75 5.500 2.750

Langsung
Tenaga Kerja 500 600 90 2.500 2.00
langsung
 Contoh Soal

Overhead dibebankan pada tarif 120 persen dari biaya tenaga kerja langsung. Pekerjaan-
pekerjaan tersebut dihargai denganddasar perhitungan biaya plus 40 persen. Jumlah
pengeluaran operassional untuk bulan april adalah sebesar $ 3.670.
Diminta:
1. Buatlah lembar biaya pesanan untuk tiap pekerjaan per 30 april.
2. Hitunglah saldo akhir barang dalam proses per 30 april dan harga pokok penjualan
bulan april
3. Buatlah laporan laba rugi Landscape Design untuk bln april
 Solusi
1. Pekerjaan Pekerjaan Pekerjaan Pekerjaan Pekerjaan
68 69 70 71 72
Saldo 1 april $ 540 $ 1.230 $ 990 $0 $0
Bahan baku 700 560 75 5.500 2.750
langsung
Tenaga kerja 500 600 90 2.500 2.00
langsung
Overhead yg 600 720 108 3000 2400
dibebankan
Jumlah $ 2.340 $ 3.110 $ 1.263 $ 9.000 $ 7.150

2. Saldo akhir barang dalam proses = Pekerjaan 68 + pekerjaan 71

= $ 2.340 + $ 9.000
= $ 11.340
Harga pokok peenjualan bln april = pekerjaan 69 + pekerjaan 70 + pekerjaan 72
= $ 3.110 + $ 1.263 + $ 7.150
= $ 11.523
 Solusi
Landscape Design
Laporan Laba Rugi
Periode April 20xx

Penjualan $ 16.132
Harga Pokok Penjualan 11.532
Margin kotor $ 4.609
Dikurangi: Pengeluaran operasional 3.670
Laba Operasional $ 939

* Penjualan ( dibulatkan ke nilai dolar terdekat) = $ 11.523 + 0,40 ($11.523) = $ 16.132