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BEP didapat dengan menghubungkan tiga variabel biaya yaitu biaya tetap, biaya
total produksi dan harga jual produk. Variabel biaya ditampilkan pada tabel F.1 dan hasil
keuntungan break event point di tunjukkan pada gambar F.1
Variable Cost
bahan baku = Rp 98.137.595.989,2067
paten royalti = Rp 6.551.678.301
utilitas = Rp 32.758.391.506,95
Va = Rp 137.447.665.797,157
Regulated cost
gaji karyawan = Rp 4.010.552.946
plant overhead = Rp 10.919.463.836
general expenses = Rp 39.310.069.808,34
supervisi = Rp 1.865.100.000
maintenance = Rp 4.517.149.107
plant supplier = Rp 677.572.366,07
laboratorium = Rp 1.865.100.000
Ra = Rp 63.165.008.063,41
Fixed cost
depresiasi = Rp 4.517.149.107
property tax = Rp 1.806.859.643
insurance = Rp 903.429.821,4
interest/financing = Rp 2.125.717.227
Fa = Rp 9.353.155.798