Determine in the beginning period: raw materials, work in process and finished goods") Determine in the ending period: raw materials, work in process and finished goods *' Determine the purchase of raw materials (only direct material) for a month ") a. Determine direct labor hours '9 b. Determine direct labor wage rate per hour *) c. Calculate total direct labor wage. 5. Determine actual manufacturing overhead\" 6. Calculating POHR (the allocation base is a direct labor hours) : a. Determine total manufacturing overhead costs estimated for the month\") b. Determine the total allocation base estimated for the month '9 d. Calculate POHR 7. a. Compute the amount of total manufacturing overhead applied for the month. b. What is the underapplied or overapplied overhead cost for the month ? 8. Using absorption costing system : a. Calculate COGM b. Calculate COGS unadjusted and adjusted c. Determine total sales *) d. Determine selling expenses\" e. Determine administrative expenses\" f. Create an absorption format income statement for the month 9. Using variable costng system. The original data from no. 7 and 8 : a. Assume that variable manufacturing overhead applied : fixed manufacturing overhead applied = 60% : 40%. Calculate variable manufacturing overhead applied and fixed manufacturing overhead applied b. Calculate variable COGM c. Calculate variable COGS unadjusted and adjusted (all underapplied or overapplied overhead cost in no. 7 b as you computed is adjusted to COGS here) d. Assume that variable selling expenses: fixed selling expenses = 30% : 70%. Calculate variable selling expenses and fixed selling expenses e. Assume that variable administrative expenses : fixed administrative expenses = 50%: 50%. Calculate variable administrative expenses and fixed administrative expenses f. Create a contribution format income statement for the month (the total sales as same as no. 8 c.) 10. Calculate CM Ratio 11. Calculate the break even point (BEP) in rupiah or other currency. 12. Calculate the margin of safety (MOS) in rupiah or other currency and in %. 13. a. Calculate degree of operating leverage (DOL). PWN