VARIABLE COSTING

1 Penjualan ( 5.000 unit x $ 20 ) $100,000

2 Total biaya variable :
- Harga Pokok Penjualan Variable $35,000
- Biaya Penjualan dan adm Variable $15,000 +
Total biaya variable $50,000 -
3 Margin Kontribusi $50,000
4 Biaya - biaya tetap :
- BOP tetap $30,000
- Biaya penjualan dan adm tetap $10,000 +
Total biaya tetap $40,000 -
5 Laba bersih $10,000

CASE 1

TOTAL PER UNIT

SALES (
LESS : VARIABLE EXPENSES
CONTRIBUTION MARGIN
LESS : FIXED EXPENSES
NET INCOME