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The image you've uploaded contains a financial report of a company (PT Minahasa) titled "Laporan Laba-Rugi" (Income Statement) for the year ending December 31, 2002. Below is an outline and breakdown of the data presented:

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### PT Minahasa - Income Statement for the Year Ending Dec 31, 2002

- **Sales** (40,000 units @ Rp33,750.00) .......... Rp 1,350,000,000.00
- **Cost of Goods Sold (COGS)**:
  - Beginning Inventory .................................... Rp 0,00
  - Cost of Production (50,000 units @ Rp21,000.00) ................................ Rp 1,050,000,000.00
  - Goods Available for Sale ................................ Rp 1,050,000,000.00
  - Ending Inventory (10,000 units @ Rp21,000.00) ................................ Rp (210,000,000.00)
- **Total COGS** ................................................. Rp 840,000,000.00
- **Gross Profit** .................................................... Rp 510,000,000.00

- **Operating Expenses**:
  - Administrative and Selling Expenses ........... Rp 420,000,000.00
- **Net Profit** ........................................................ Rp 90,000,000.00

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### Additional Information

- **Fixed administrative and selling expenses** are Rp30,000,000.00.
- **Variable costs**:
  - Raw Material ............................................ Rp 10,000.00 per unit
  - Labor ........................................................... Rp 4,000.00 per unit
  - Variable Overhead ...................................... Rp 2,000.00 per unit
- **Fixed Overhead** .............................................. Rp 5,000.00 per unit

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### Instructions for Tasks:
1. **Rearrange the above income statement** into the contribution margin format by using variable costing.
2. **Identify the differences** between the two income statement formats (traditional vs contribution margin).

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Would you like me to proceed with creating the income statement using the contribution margin format and analyzing the differences? 

### Relative Questions:
1. How do fixed costs affect the calculation of the contribution margin?
2. What are the key components of the traditional income statement versus the contribution margin income statement?
3. How do variable and fixed costs impact profitability differently?
4. Why is it important to track both variable and fixed costs in an income statement?
5. What adjustments are needed when switching from absorption to variable costing?

**Tip**: In contribution margin format, only variable costs are deducted from sales to find the contribution margin, and fixed costs are subtracted later to find net profit.

Kerjakanlah instruksi berikut ini:
1. Susunlah kembali laporan laba-rugi di atas dalam format kontribusi dengan menggunakan penentuan harga pokok variabel!
2. Identifikasi perbedaan antara kedua laporan laba-rugi tersebut!

Learn how to restructure an income statement using variable costing and compare it with the traditional absorption costing format. Includes a detailed breakdown of fixed and variable costs and analysis of gross and net profit for PT Minahasa's financial report.

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