Soalnya kurang lengkap, tapi kalau mengacu ke KSNK 2022 artinya yang kamu maksud yang ini kan yah:

Angelina Tukiyem (AT) trades fruits by renting a shop and hires one cashier and three other employees as salesgirls. The shop is rent at tariff Rp30 million per year. The cashier gets salary Rp4 million and each salesgirl earns wage Rp2 million monthly. In addition, AT also spends one million rupiah every month for paying electricity, subscribing wi-fi

network, and buying internet quota. Fruits are bought and sold in terms of packages. Every package of fruits is bought at Rp80 thousand and sold at Rp100 thousand. The variable cost that is spent every month is as much as . . . .

a. Rp11.00 milion

b. Rp13.50 milion

c. Rp41.00 milion

d. Rp80.000 x number of packaged fruits

e. Rp11.00 milion + (Rp80.000 x number of packaged fruits)

Penjelasan:

Soal ini menunjukkan ada beberapa komponen biaya:

1. Renting a shop

2. Hires employees (1 Cashier + 3 Other Employees)

3. Biaya lain-lain (Electricity, WIFI, Internet Quota)

4. Beli buah-buahan(Rp80.000 per packages dan dijual pada Rp100.000 per packages)

Soal ini bertanya tentang variable cost (Biaya yang mengalami kenaikan saat jumlah barang yang diproduksi/dijual meningkat) yang artinya hanya mencakup komponen biaya 4 saja yaitu beli buah-buahan.

Maka dari itu, jawaban yang tepat adalah D. Rp80.000 x number of packaged fruits