The problem in the image is about calculating the cost of goods sold (COGS) per unit using the variable costing method and determining the net profit for the year 2013.

Here's how to solve it:

Question 1: Berapakah harga pokok produk per unit menurut metode penentuan harga pokok variabel?

(What is the cost of goods sold per unit using the variable costing method?)

1. Identify variable costs: The given table shows the following variable costs:

   • Bahan baku (Raw materials): 280,000
   • Tenaga kerja langsung (Direct labor): 200,000
   • Overhead pabrik (Factory overhead): 80,000
   • Administrasi dan penjualan (Administrative and sales costs): 69,120

2. **Total