Ujian Akmen.xlsx

sales Adj COGS COGS Less Variable Variancce Volume Variance Adjusted COGS Gross Margin Selling & adm Variable Sellinng & adm fixed total selling & admin expenses income (loss) from operating

sales variable expense Adj COGS Variable COGS Less Variable Variancce Adj COGS Gross Contribution Margin Less Selling Adm Variable Contribution Margin FOH Fixed Sellinng & Adm Fixed Total Fixed Expenses income (loss) from operating

rekonsiliasi

4,320,000

-

2,700,000 15,000 15,000

54000

80

54000

35

56000

55000

54000

5

54000

80

54000

35

54000

5

2,670,000 1,650,000 270,000 250,000 520,000 1,130,000

4,320,000

-

1,890,000 15,000 1,875,000 2,445,000 270,000 2,175,000 825,000 250,000

15 1,075,000 1,100,000

56,000 30,000

54,000

15

15 15

55000