Perhitungan Break Even Point

Fixed Cost (per bulan) Jumlah Rp/Unit Subtotal

Sewa Tempat 1 3,000,000 Rp 3,000,000
Gaji Pegawai 3 1,500,000 Rp 4,500,000
Listrik 1 300,000 Rp 300,000
Air 1 100,000 Rp 100,000
Wi-Fi 1 300,000 Rp 300,000
Sewa Band Akustik 1 1,000,000 Rp 1,000,000
Biji/Bubuk Kopi 12 250,000 Rp 3,000,000
Total Fixed Cost 12,200,000

Variable Cost Jumlah Unit Harga / Unit

Biji/Bubuk kopi 3 kg Rp 250,000
Gula 3 kg Rp 12,000
Susu 5 botol Rp 13,000
Air 2 galon Rp 17,000
Total Variable Cost
 Harga Jual/unit 20,000

Unit Terjual/bulan Revenue

1200 Rp 24,000,000
1250 Rp 25,000,000
1300 Rp 26,000,000
1390 Rp 27,800,000
1420 Rp 28,400,000
1480 Rp 29,600,000
1500 Rp 30,000,000
1510 Rp 30,200,000
1560 Rp 31,200,000
1590 Rp 31,800,000
Subtotal/unit (80) unit) Subtotal/Unit 1600 Rp 32,000,000
Rp 750,000 Rp 9,375 1700 Rp 34,000,000
Rp 36,000 Rp 450
Rp 65,000 Rp 812 40000000
Rp 34,000 Rp 425
35000000
Rp 11,062
30000000

25000000

20000000

15000000

10000000

5000000

0
1 2 3 4 5 6
-5000000
 FC VC TC Profit
Rp 12,200,000 Rp 13,274,400 Rp 25,474,400 -Rp1,474,400
Rp 12,200,000 Rp 13,827,500 Rp 26,027,500 -Rp1,027,500
Rp 12,200,000 Rp 14,380,600 Rp 26,580,600 -Rp580,600
Rp 12,200,000 Rp 15,376,180 Rp 27,576,180 Rp 223,820
Rp 12,200,000 Rp 15,708,040 Rp 27,908,040 Rp 491,960
Rp 12,200,000 Rp 16,371,760 Rp 28,571,760 Rp 1,028,240
Rp 12,200,000 Rp 16,593,000 Rp 28,793,000 Rp 1,207,000
Rp 12,200,000 Rp 16,703,620 Rp 28,903,620 Rp 1,296,380
Rp 12,200,000 Rp 17,256,720 Rp 29,456,720 Rp 1,743,280
Rp 12,200,000 Rp 17,588,580 Rp 29,788,580 Rp 2,011,420
Rp 12,200,000 Rp 17,699,200 Rp 29,899,200 Rp 2,100,800
Rp 12,200,000 Rp 18,805,400 Rp 31,005,400 Rp 2,994,600

Unit Terjual/bulan
Revenue
FC
VC
TC
Profit

4 5 6 7 8 9 10 11 12