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output=kapasitas efektif x efisiensi
= 300.000 x 0,85
= 255.000 roti

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BEP (mata uang) = FC : 1-VC/S
BEP $ = 10.000 : 1-(3,5+4,5) / 12,5
BEP $ = 10.000 : 1- 8/12,5
= 10.000 : 1 - 0,64
= 10.000 : 0,36
= 27.777

BEP (unit) = FC : P-VC


BEP unit = 10.000 : 12,5-8
= 2.222

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Y=1,75+0,25X
=1,75+0,25.6
=1,75+1,5
=$3,25

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