Pembahasan Ujian PAI: A40 – No. 2 – April 2019

Figure 16-2 dan Figure 16-3 :

Figure 16-2. Characteristics of fixed costs and variable costs

Figure 16-3. Characteristics of semi-variable electricity costs

Sehingga pada gambar di soal dapat disebutkan bahwa:
Garis A-F : Variabel costs
Garis B-E : Fixed costs
Garis B-G : Semi variabel costs

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.