PT. ASIAP is a manufacturer of men’s T-shirt located in Bandung. In October 2015, the marketing office made a budget regarding their work plan for 2016 in supporting all the company’s activities in pursuing their goal. The marketing department is led by one marketing manager, with the help of 5 marketing staffs, 3 salesperson(s) supervisor, 30 salesperson(s), and 2 general employees.

The data regarding the budget of the marketing office of PT. ASIAP can be seen below :

·        Sales volume is 450,000 sets of T-Shirt,

·        Sales commission is Rp 700 each set for salesperson and Rp 200 each set for every salesperson supervisor, while the marketing manager will receive Rp 100 each set,

·        Advertisement in newspapers cost Rp 2,500,000 each post,

·        Advertisement in magazines cost Rp 4,000,000 each post,

·        It is planned to post 24 times of advertisement in newspapers and 48 times in magazines in one year,

·        Packing costs Rp 5,000 per 10 sets of T-Shirt,

·        Monthly salary for 5 marketing staffs in 2015 is Ro 2,000,000 each person and planned to be raised 15% in 2016.

·        The company planned to recruit 2 new marketing staffs, with monthly salary of Rp 1,500,000 each person,

·        Monthly salary for marketing manager in 2015 is Rp 3,500,000 and planned to be raised 10% for 2016,

·        Monthly salary for 30 salesperson(s) is Rp 600,000 each person in 2015 and planned to be Rp 700,000 each person in 2016,

·        Monthly salary for 3 salesperson supervisors in 2015 is Rp 1,000,000 each person and planned to be raised 20% in 2016,

·        Monthly salary for 2 general employees in 2015 is Rp 700,000 each person and planned to be raised 15% in 2016,

·        Transportation cost is given to salesperson(s) at Rp 300,000 each person monthly,

·        Office building depreciation cost is Rp 18,000,000 each year,

·        Marketing transportation depreciation cost is Rp 25,000,000 each year,

·        Office equipment depreciation cost is Rp 12,000,000

·        Utilities cost is Rp 6,000,000 each month.

Based on the data above, make a marketing cost budget of PT. ASIAP for 2016!