Pembahasan Ujian PAI: A40 – No. 24 – Mei 2017

• A Fixed cost is a cost that remains constant for all levels of operating activity or production. Examples of an insurer’s fixed costs are rent on a branch office, fire insurance on the home office facility, and depreciation on computer equipment.
• Is amount of a variable costs fluctuates in direct proportion to changes in the level of operating activity. An example of variable cost is agent commission costs.
• A semi-variable cost, also called mixed cost, contains elements of both fixed and variable costs. Semi-variable costs include electricity, heat, repair, telephone, and building maintenance costs.[1]

Jawaban: d. iii, iv benar

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