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Diketahui

Harga jual perunit Rp 100,000


Biaya variabel perunit Rp 50,000
fixcost Rp 30,000,000
jika penjualan dimulai dari 0 unit sampai dengan 1000 unit dengan interval 50 unit, dimanakah BEP terjadi caranya

Unit Total Pendapatan Total Biaya Tetap Total Biaya Variabel


0 Rp - Rp 30,000,000 Rp -
50 Rp 5,000,000 Rp 30,000,000 Rp 2,500,000
100 Rp 10,000,000 Rp 30,000,000 Rp 5,000,000
150 Rp 15,000,000 Rp 30,000,000 Rp 7,500,000
200 Rp 20,000,000 Rp 30,000,000 Rp 10,000,000
250 Rp 25,000,000 Rp 30,000,000 Rp 12,500,000
300 Rp 30,000,000 Rp 30,000,000 Rp 15,000,000
350 Rp 35,000,000 Rp 30,000,000 Rp 17,500,000
400 Rp 40,000,000 Rp 30,000,000 Rp 20,000,000
450 Rp 45,000,000 Rp 30,000,000 Rp 22,500,000
500 Rp 50,000,000 Rp 30,000,000 Rp 25,000,000
550 Rp 55,000,000 Rp 30,000,000 Rp 27,500,000
600 Rp 60,000,000 Rp 30,000,000 Rp 30,000,000
650 Rp 65,000,000 Rp 30,000,000 Rp 32,500,000
700 Rp 70,000,000 Rp 30,000,000 Rp 35,000,000
750 Rp 75,000,000 Rp 30,000,000 Rp 37,500,000
800 Rp 80,000,000 Rp 30,000,000 Rp 40,000,000
850 Rp 85,000,000 Rp 30,000,000 Rp 42,500,000
900 Rp 90,000,000 Rp 30,000,000 Rp 45,000,000
950 Rp 95,000,000 Rp 30,000,000 Rp 47,500,000
1000 Rp 100,000,000 Rp 30,000,000 Rp 50,000,000

Rp120,000,000

Rp100,000,000

Rp80,000,000

Rp60,000,000 Total Pendapatan


total biaya

Rp40,000,000

Rp20,000,000

Rp-
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Rp20,000,000

Rp-
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
imanakah BEP terjadi caranya

total biaya laba/rugi keterangan


Rp 30,000,000 Rp (30,000,000) Rugi
Rp 32,500,000 Rp (27,500,000) Rugi
Rp 35,000,000 Rp (25,000,000) Rugi
Rp 37,500,000 Rp (22,500,000) Rugi
Rp 40,000,000 Rp (20,000,000) Rugi
Rp 42,500,000 Rp (17,500,000) Rugi
Rp 45,000,000 Rp (15,000,000) Rugi
Rp 47,500,000 Rp (12,500,000) Rugi
Rp 50,000,000 Rp (10,000,000) Rugi
Rp 52,500,000 Rp (7,500,000) Rugi
Rp 55,000,000 Rp (5,000,000) Rugi
Rp 57,500,000 Rp (2,500,000) Rugi
Rp 60,000,000 Rp - BEP
Rp 62,500,000 Rp 2,500,000 Laba
Rp 65,000,000 Rp 5,000,000 Laba
Rp 67,500,000 Rp 7,500,000 Laba
Rp 70,000,000 Rp 10,000,000 Laba
Rp 72,500,000 Rp 12,500,000 Laba
Rp 75,000,000 Rp 15,000,000 Laba
Rp 77,500,000 Rp 17,500,000 Laba
Rp 80,000,000 Rp 20,000,000 Laba

Total Pendapatan
total biaya

20 21
20 21

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