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The image contains a question about cost accounting, specifically on how to calculate inventory and cost of goods sold using marginal and absorption costing methods.

Here’s a breakdown of the given information:

- **Units sold**: 150,000 units
- **Units produced**: 200,000 units
- **No beginning finished goods inventory**

Costs involved:
- **Direct labor**: Rp187,500,000
- **Marginal variable overhead**: Rp100,000,000
- **Direct materials**: Rp150,000,000
- **Marginal selling expenses**: Rp100,000,000
- **Fixed administrative expenses**: Rp150,000,000
- **Fixed production overhead**: Rp200,000,000

The question asks for:
1. **Ending inventory** under marginal and absorption costing methods.
2. **Cost of goods sold (COGS)** under both costing methods.

### To Solve:

#### 1. **Ending Inventory Calculation**:
   The ending inventory can be calculated by determining the cost per unit and applying it to the unsold units.

   **Unsold units** = Units produced - Units sold = 200,000 - 150,000 = 50,000 units

   - **Marginal costing** includes only variable costs (direct labor, direct materials, and variable overhead).
   - **Absorption costing** includes both variable and fixed production costs.

#### 2. **COGS Calculation**:
   COGS is calculated by multiplying the cost per unit under each method by the number of units sold (150,000 units).

Would you like me to provide a step-by-step calculation for both methods (marginal and absorption costing)?

Pada tahun 2020, PT. Kulbee Edu menjual 150.000 unit dan memproduksi 200.000 unit. Tidak ada persediaan barang jadi di awal tahun. Hitunglah persediaan akhir dan beban pokok penjualan dengan menggunakan metode pembiayaan marginal dan pembiayaan absorpsi!

Pelajari cara menghitung persediaan akhir dan beban pokok penjualan untuk PT. Kulbee Edu dengan menggunakan metode pembiayaan marginal dan pembiayaan absorpsi. Termasuk rincian unit terjual, unit diproduksi, dan biaya yang relevan untuk tahun 2020.

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