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Let's work through the problem presented in the image step-by-step.

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### 1. Extracted Problem Data:

- **Selling price per unit**: Rp 14.40  
- **Production**: 80,000 units in 2013  
- **Units sold**: 72,000 units  

#### **Cost Data** (in Rupiah):
| **Category**                | **Variable Cost** | **Fixed Cost** |
|-----------------------------|-------------------|----------------|
| Bahan baku (Raw materials)  | 280,000           | -              |
| Tenaga kerja langsung (Direct labor) | 200,000  | -              |
| Overhead pabrik (Factory overhead) | 80,000  | 180,000        |
| Administrasi dan penjualan (Admin & sales) | 69,120 | 120,000 |

---

### **Question 1**:  
**What is the cost of goods per unit using the variable cost method?**

To determine the variable cost per unit, we add up all the **variable costs** and divide by the **total units produced** (80,000 units).

\[
\text{Total Variable Cost} = 280,000 + 200,000 + 80,000 + 69,120 = 629,120
\]

\[
\text{Variable Cost per Unit} = \frac{629,120}{80,000} = 7.864 \, \text{Rp per unit}
\]

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### **Question 2**:  
**What is the net profit for 2013 if the variable cost method is used?**

We can now calculate **Net Profit** using the following formula:

\[
\text{Net Profit} = \text{Sales Revenue} - \text{Total Variable Cost for Sold Units} - \text{Fixed Costs}
\]

#### 1. **Sales Revenue**:
\[
\text{Sales Revenue} = 72,000 \times 14.40 = 1,036,800 \, \text{Rp}
\]

#### 2. **Total Variable Cost for Sold Units**:
\[
\text{Total Variable Cost for Sold Units} = 72,000 \times 7.864 = 566,208 \, \text{Rp}
\]

#### 3. **Total Fixed Costs**:
\[
\text{Total Fixed Costs} = 180,000 + 120,000 = 300,000 \, \text{Rp}
\]

#### 4. **Net Profit Calculation**:
\[
\text{Net Profit} = 1,036,800 - 566,208 - 300,000 = 170,592 \, \text{Rp}
\]

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### **Final Answers**:
1. **Variable Cost per Unit** = Rp 7.864  
2. **Net Profit** for 2013 = Rp 170,592  

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Do you want any further clarifications or a deeper breakdown of the steps?

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**Related Questions**:
1. What is the breakeven point in units if the selling price remains Rp 14.40 per unit?
2. How would the net profit change if only 65,000 units were sold instead?
3. What is the contribution margin per unit?
4. How much profit would the company make if it increased production and sold all 80,000 units?
5. What would happen to profit if fixed costs increased by 10%?

**Tip**: Always differentiate between fixed and variable costs when calculating the profit or unit costs.

Perusahaan Aman menghasilkan produk X yang dijual dengan harga Rp.14,40 per unit. Selama tahun 2013 menghasilkan produk sebanyak 80.000 unit dan terjual sebanyak 72.000 unit. Data berikut ini adalah data biaya produksi, biaya administrasi dan biaya penjualan tahun 2013. 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 for Product X and determine the net profit for 2013. This problem covers key cost accounting concepts, including the variable costing method and profit calculation using fixed and variable costs. Suitable for finance and accounting students.

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