Fix Cost

Fix Cost / month Quantity Rp / unit Subtotal

Building Rent Cost 1 Rp 2,000,000 Rp2,000,000
Culteries 10 Rp 1,500,000 Rp15,000,000
Cooking Appliances 1 Rp 1,000,000 Rp1,000,000
Electricity Cost 1 Rp 450,000 Rp450,000
Employees' Salary 4 Rp 1,000,000 Rp4,000,000
Total Fix Cost Rp22,450,000

Variable Cost
Variable Cost Quantity Unit Rp / unit
Flour 7 kg Rp 10,000
Coffee 5 kg Rp 12,000
Fruit 3 kg Rp 10,000
Sugar 8 kg Rp 10,000
Milk 4 lt Rp 15,000
Total Variable Cost

Name : Ayu Shafira Putri Sharietta

NIM : 20150410226

IF VARIABLE COST :

Variable Cost Quantity Unit Rp / Unit

Dessert 20 pcs Rp 13,000
Coffee 35 pcs Rp 15,000
Total Variable Cost

Break Even Point

Rp160,000,000

Rp140,000,000

Rp120,000,000
 Break Even Point
Rp160,000,000

Rp140,000,000

Rp120,000,000
TR
Rp100,000,000 TC
Rp80,000,000 Pr

Rp60,000,000

Rp40,000,000

Rp20,000,000

Rp-
1 2 3 4 5 6 7 8 9 10 11 12
 Selling Price / Unit Rp 15,000.00

Sold Unit / month Revenue FC

1000 15,000,000 Rp22,450,000
2000 30,000,000 Rp22,450,000
3000 45,000,000 Rp22,450,000
4000 60,000,000 Rp22,450,000
5000 75,000,000 Rp22,450,000
6000 90,000,000 Rp22,450,000
7000 105,000,000 Rp22,450,000
7500 112,500,000 Rp22,450,000
Subtotal (100 unit) Subtotal / unit 8500 127,500,000 Rp22,450,000
Rp 70,000.000 Rp 700 9900 148,500,000 Rp22,450,000
Rp 60,000.000 Rp 600 10000 150,000,000 Rp22,450,000
Rp 30,000.000 Rp 300 11000 165,000,000 Rp22,450,000
Rp 80,000.000 Rp 800
Rp 60,000.000 Rp 600
Rp 3,000

Break Even Point

180,000,000
160,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
-
(20,000,000) 1 2 3 4 5 6 7 8 9

Subtotal (100 unit) Subtotal / Unit Month SU/M (Dessert) SU/M (Coffee)
Rp 260,000 Rp 2,600 1 1000 1200
Rp 525,000 Rp 5,250 2 1200 1350
Rp 7,850 3 1350 1450
4 1400 1580
5 1550 1650
6 1680 1800
7 1750 1900
oint 8 1850 2100
9 2000 2250
oint
10 2100 2400
11 2200 2500
12 2400 2700

TR
TC
Profit

8 9 10 11 12
 VC TC Profit
Rp 3,000,000 Rp25,450,000 Rp (10,450,000)
Rp 6,000,000 Rp28,450,000 Rp 1,550,000
Rp 9,000,000 Rp31,450,000 Rp 13,550,000
Rp 12,000,000 Rp34,450,000 Rp 25,550,000
Rp 15,000,000 Rp37,450,000 Rp 37,550,000
Rp 18,000,000 Rp40,450,000 Rp 49,550,000
Rp 21,000,000 Rp43,450,000 Rp 61,550,000
Rp 22,500,000 Rp44,950,000 Rp 67,550,000
Rp 25,500,000 Rp47,950,000 Rp 79,550,000
Rp 29,700,000 Rp52,150,000 Rp 96,350,000
Rp 30,000,000 Rp52,450,000 Rp 97,550,000
Rp 30,000,000 Rp52,450,000 Rp 112,550,000

ak Even Point

Profit
TC
Revenue

6 7 8 9 10 11 12

Revenue Dessert Revenue Coffee TR FC VC Dssrt

Rp 13,000,000 Rp 18,000,000 Rp 31,000,000 Rp22,450,000 Rp 7,850,000
Rp 15,600,000 Rp 20,250,000 Rp 35,850,000 Rp22,450,000 Rp 9,420,000
Rp 17,550,000 Rp 21,750,000 Rp 39,300,000 Rp22,450,000 Rp 10,597,500
Rp 18,200,000 Rp 23,700,000 Rp 41,900,000 Rp22,450,000 Rp 10,990,000
Rp 20,150,000 Rp 24,750,000 Rp 44,900,000 Rp22,450,000 Rp 12,167,500
Rp 21,840,000 Rp 27,000,000 Rp 48,840,000 Rp22,450,000 Rp 13,188,000
Rp 22,750,000 Rp 28,500,000 Rp 51,250,000 Rp22,450,000 Rp 13,737,500
Rp 24,050,000 Rp 31,500,000 Rp 55,550,000 Rp22,450,000 Rp 14,522,500
Rp 26,000,000 Rp 33,750,000 Rp 59,750,000 Rp22,450,000 Rp 15,700,000
Rp 27,300,000 Rp 36,000,000 Rp 63,300,000 Rp22,450,000 Rp 16,485,000
Rp 28,600,000 Rp 37,500,000 Rp 66,100,000 Rp22,450,000 Rp 17,270,000
Rp 31,200,000 Rp 40,500,000 Rp 71,700,000 Rp22,450,000 Rp 18,840,000
 VC Cff TC Profit
Rp 9,420,000 Rp39,720,000 Rp (8,720,000)
Rp 10,597,500 Rp42,467,500 Rp (6,617,500)
Rp 11,382,500 Rp44,430,000 Rp (5,130,000)
Rp 12,403,000 Rp45,843,000 Rp (3,943,000)
Rp 12,952,500 Rp47,570,000 Rp (2,670,000)
Rp 14,130,000 Rp49,768,000 Rp (928,000)
Rp 14,915,000 Rp51,102,500 Rp 147,500
Rp 16,485,000 Rp53,457,500 Rp 2,092,500
Rp 17,662,500 Rp55,812,500 Rp 3,937,500
Rp 18,840,000 Rp57,775,000 Rp 5,525,000
Rp 19,625,000 Rp59,345,000 Rp 6,755,000
Rp 21,195,000 Rp62,485,000 Rp 9,215,000