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  • Lampiran 12

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    ami tri nursasmi
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    This document calculates the break-even point for Mas Pipin's cassava business from November 2012 to April 2013. For fresh cassava, the break-even quantity was 306 kg with sales of Rp 6,112,980.03. For oven-dried cassava, the break-even quantity was 931 kg with sales of Rp 23,263,397.94. The document provides production volumes, fixed and variable costs, and selling prices to calculate the break-even points.

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    This document calculates the break-even point for Mas Pipin's cassava business from November 2012 to April 2013. For fresh cassava, the break-even quantity was 306 kg with sales of Rp 6,112,980.03. For oven-dried cassava, the break-even quantity was 931 kg with sales of Rp 23,263,397.94. The document provides production volumes, fixed and variable costs, and selling prices to calculate the break-even points.

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    © All Rights Reserved
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    2 views2 pages

    Lampiran 12

    Uploaded by

    ami tri nursasmi
    This document calculates the break-even point for Mas Pipin's cassava business from November 2012 to April 2013. For fresh cassava, the break-even quantity was 306 kg with sales of Rp 6,112,980.03. For oven-dried cassava, the break-even quantity was 931 kg with sales of Rp 23,263,397.94. The document provides production volumes, fixed and variable costs, and selling prices to calculate the break-even points.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Lampiran 12.

    Perhitungan Titik Impas Pada Usaha Ubi Cilembu Mas Pipin Periode
    November 2012 April 2013

    A. Ubi Mentah

    Volume produksi = 1.038 kg
    Biaya tetap total = Rp 2.275.879,25
    Biaya variabel total = Rp 13.030.995
    Harga jual per kg = Rp 20.000,-

    Biaya variabel/kg =




    = Rp 13.030.995
    1.038 kg

    = Rp 12.553,95 /kg


    Impas kuantitas =



    =



    = 306 kg

    Impas penjualan =





    =





    = Rp 6.112.980,03












    B. Ubi yang sudah dioven
    Volume produksi = 4.842 kg
    Biaya tetap total = Rp 10.618.620,75
    Biaya variabel total = Rp 65.796.605,00
    Harga jual per kg = Rp 25.000,-

    Biaya variabel/kg =




    =




    = Rp 13.588,70/kg

    Impas kuantitas =



    =



    = 931 kg

    Impas penjualan =





    =





    = Rp 23.263.397,94

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