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### Problem Overview:
- **Selling price per unit**: Rp 14.40  
- **Production during 2013**: 80,000 units  
- **Units sold during 2013**: 72,000 units  
- **Variable and fixed costs**:  
  - **Variable Costs**:  
    - Raw materials: Rp 280,000  
    - Direct labor: Rp 200,000  
    - Factory overhead: Rp 80,000  
    - Administrative and selling expenses: Rp 69,120  
  - **Fixed Costs**:  
    - Factory overhead: Rp 180,000  
    - Administrative and selling expenses: Rp 120,000  

---

### **Questions:**
1. **How much is the cost of goods sold (COGS) per unit using the variable costing method?**  
2. **What is the net profit for 2013 using the variable costing method?**

---

## **Solution:**

### Step 1: Calculate Total Variable Cost per Unit  
The **variable costs** given are:
- Raw materials: Rp 280,000  
- Direct labor: Rp 200,000  
- Factory overhead: Rp 80,000  

Thus, the total **variable production cost** is:
\[
\text{Total Variable Production Cost} = 280,000 + 200,000 + 80,000 = Rp 560,000
\]

For **variable administrative and selling expenses**:
\[
69,120 \, \text{(given)}
\]

So, the **total variable cost** becomes:
\[
\text{Total Variable Cost} = 560,000 + 69,120 = Rp 629,120
\]

Since **80,000 units** were produced, the **variable cost per unit** is:
\[
\text{Variable Cost per Unit} = \frac{629,120}{80,000} = Rp 7.86
\]

---

### Step 2: Calculate Contribution Margin per Unit  
The selling price per unit is **Rp 14.40**, and the variable cost per unit is **Rp 7.86**.

\[
\text{Contribution Margin per Unit} = 14.40 - 7.86 = Rp 6.54
\]

---

### Step 3: Calculate Net Profit Using Variable Costing  
Out of the 80,000 units produced, only **72,000 units were sold**. So:

\[
\text{Total Contribution Margin} = 72,000 \times 6.54 = Rp 470,880
\]

Now, subtract the **fixed costs**:
- Factory overhead: Rp 180,000  
- Administrative and selling expenses: Rp 120,000  

\[
\text{Total Fixed Costs} = 180,000 + 120,000 = Rp 300,000
\]

\[
\text{Net Profit} = 470,880 - 300,000 = Rp 170,880
\]

---

### **Answers:**
1. **Variable Cost per Unit**: Rp 7.86  
2. **Net Profit for 2013 (using variable costing)**: Rp 170,880  

---

Do you have any questions or need further clarification?

---

Here are 5 related questions to deepen your understanding:
1. How would the net profit change if the selling price increased to Rp 15.00 per unit?
2. What would be the break-even sales volume using the variable costing method?
3. How do fixed costs affect profit when sales volume increases?
4. How is absorption costing different from variable costing?
5. What is the impact on profit if 10,000 units remain in inventory at the end of the year?

**Tip:** Remember that in variable costing, fixed overhead is not included in the cost of goods sold, but treated as a period cost.

Perusahaan Aman menghasilkan produk X yang dijual dengan harga Rp 14.40 per unit. Berapakah harga pokok produk per unit menurut metode penentuan harga pokok variabel? Hitunglah laba bersih tahun 2013 jika menggunakan metode penentuan harga pokok variabel.

Learn how to calculate the variable cost per unit and net profit using the variable costing method for Perusahaan Aman’s product X, sold at Rp 14.40 per unit. This exercise involves key concepts such as variable costs, contribution margin, and net profit calculation for the year 2013. Suitable for Grades 10-12.

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