| Pos (Rp juta) | Statis (rencana) | Fleksibel (recalc Qa) | Aktual |
|---|---|---|---|
| Revenue | 0 | 0 | 0 |
| Biaya variabel | 0 | 0 | 0 |
| Biaya tetap | 0 | 0 | 0 |
| Operating income | 0 | 0 | 0 |
| Level 1 — Static Budget Variance | 0 |
| Level 2 — Sales Volume Variance (Statis vs Fleksibel) | 0 |
| Level 2 — Flexible Budget Variance (Fleksibel vs Aktual) | 0 |
| Level 3 — Sales Price Variance | 0 |
| Level 3 — Variable Cost Variance | 0 |
| Level 3 — Fixed Cost Variance | 0 |