1.1.1.

Plant Overhead Cost

Factory overhead, also called manufacturing overhead or work overhead or American
English factory burden, is the costs incurred during the manufacturing process, not including the
costs of direct labor and direct materials. Factory overhead is normally aggregated into cost pools
and allocated to units produced during the period. The calculation of annual plant overhead cost
of plant is shown in the table below.
Table 2.1 Plant Overhead Cost

Components Quantity Price per Unit Total Price per Unit

Fire Extingusher 10 IDR 1,900,000.00 IDR 19,000,000.00
First Aid Kit 3 IDR 200,000.00 IDR 600,000.00
Refill Fire
2 kg IDR 80,000.00 IDR 160,000.00
Extinguisher Foam
Total IDR 19,760,000

1.1.2. General Expenses

General expense is an expense related to the routine expenses of a plant office to support
the operational activity of the plant. General and administrative expenses pertain to operation
expenses rather than to expenses that can be directly related to the production of any goods or
services, including rent, utilities, insurance, and managerial salaries. On the company's income
statement, these expenses generally appear under operating expenses. The component in general
expenses are administrative cost, marketing and distribution cost, annual research and
development cost, and annual financial interest cost for 10 years of life expectancy.

1.1.2.1.Administrative Cost (Communication Cost)

One of the components in general expenses is administrative cost, or also the
communications cost. This calculation is useful for determining the cost of supporting offices in
communicating with outside parties such as suppliers or our retailers. Detail of the cost of
communication is as follows.
Table 2.2 Communication Cost
Communication Cost
Component Cost/month Cost/year (Rp)
 Internet IDR 800.000 IDR 9.600.000

Telephone IDR 500.000 IDR 6.000.000

Marketing IDR 1.200.000 IDR 14.400.000

Mail IDR 150.000 IDR 1.800.000

Total Cost IDR 2.650.000 IDR 31.800.000

1.1.2.2.Marketing Cost
Marketing cost is the cost that will used to promoting our product. The marketing cost may
include expenses associated with transferring title of goods to a customer, storing goods in
warehouses pending delivery, promoting the goods or services being sold, or the distribution of
the product to points of sale. The detail of marketing cost will be describing in table below.
Table 2.3 Printed Advertisement Cost
Printed Cost per Time
Type Dimension Total Cost
Media Dimension (day)
Display Full
Kompas 810 mmk Rp 207,000 12 Rp 2,484,000
Color
Display Full 3m x 1m x
Billboard Rp 36,500,000 365 Rp 36,500,000
Color 1mk
Total Rp 38,984,000

Table 2.4 Online Media Cost

Types Cost (Rp)
Creating Website Cost Rp 700,000
Annual Cost Rp 1,200,000
Social Media (Fanspage FB,
Rp -
twitter, line, Instagram)
TOTAL Rp 1,900,000

Table 2.5 Campaign Cost

Type Cost (IDR)
Bazaar Stand Rp 3,500,000
 Venue and Decoration Rp 1,000,000
Ambassador Rp 5,000,000
Logistic and Food Rp 1,000,000
Total Rp 10,500,000

1.1.2.3.Product Distribution Cost

Distribution costs (also known as “Distribution Expenses”) are usually defined as the costs
incurred to deliver the product from the production unit to the end user. It is a broad terminology
and it includes several costs. The detail of marketing cost will be describing in table below.
Table 2.6 Product Distribution Cost Part 1
Route Pathway Frequency Number Distance
of Truck (km)

Bekasi-North Jakarta- Land Every week 7 40

Central Jakarta
Bekasi -West Jakarta-South Land Every week 7 41
Jakarta
Bekasi -East Jakarta Land Every week 7 30

Bekasi -Depok-Bogor Land Every week 7 70

Bekasi-Tangerang Land Every Week 7 61

Table 2.7 Product Distribution Cost Part 2

Distribution Cost
Solar
Highways Fee
Route Consumption Total Gas Total Cost Total Cost
per Month per Month per Month per Year
(L)
Bekasi-North
Jakarta-
IDR IDR IDR IDR
10
Central 840,000 1,442,000 2,282,000 27,384,000
Jakarta
Bekasi -West
Jakarta-South IDR IDR IDR IDR
10.25
1,148,000 1,478,050 2,626,050 31,512,600
Jakarta
Bekasi -East
IDR IDR IDR IDR
7.5
Jakarta 308,000 1,081,500 1,389,500 16,674,000
Bekasi -
IDR IDR IDR IDR
17.5
Depok-Bogor 1,680,000 2,523,500 4,203,500 50,442,000
Bekasi-
IDR IDR IDR IDR
15.25
Tangerang 1,596,000 2,199,050 3,795,050 45,540,600

Total IDR
171,553,200