Fixed Cost

Variable Cost (per unit)

Sales Price (per unit)

IDR
IDR
IDR

2,000,000.00
50,000.00
100,000.00

IDR 18,000,000.00
IDR 16,000,000.00
IDR 14,000,000.00

Unit increments

20

IDR 12,000,000.00
IDR 10,000,000.00
IDR 8,000,000.00

Break Even (units)

Break Even (Rp.)

IDR

IDR 6,000,000.00

40
4,000,000.00

IDR 4,000,000.00
IDR 2,000,000.00
IDR -

Detail :
Units

Fixed
0 IDR
20 IDR
40 IDR
60 IDR
80 IDR
100 IDR
120 IDR
140 IDR
160 IDR

Cost
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00

20

Break-Even Analysis

000,000.00

000,000.00

000,000.00

000,000.00

000,000.00

000,000.00

000,000.00

000,000.00

000,000.00
IDR -

20

40

60
Total Cost

Variable Cost
IDR
IDR
IDR
IDR
IDR
IDR
IDR
IDR

Total Cost
0.00 IDR
2,000,000.00
1,000,000.00 IDR
3,000,000.00
2,000,000.00 IDR
4,000,000.00
3,000,000.00 IDR
5,000,000.00
4,000,000.00 IDR
6,000,000.00
5,000,000.00 IDR
7,000,000.00
6,000,000.00 IDR
8,000,000.00
7,000,000.00 IDR
9,000,000.00
8,000,000.00 IDR
10,000,000.00

80

100

Sales

Sales
IDR
IDR
IDR
IDR
IDR
IDR
IDR
IDR

0.00
2,000,000.00
4,000,000.00
6,000,000.00
8,000,000.00
10,000,000.00
12,000,000.00
14,000,000.00
16,000,000.00

120

140

160

140

160