Riana Irawati/25190500/Manajemen/B

BEP
Lap L/R variabel costing Lipstik Per unit
Penjualan 150,000,000 HJ/unit 25,000
Total B. variabel (20,000) B.var/unit -20,000
Contribution margin 149,980,000 CM/unit 5,000
Total B. tetap (7,457,148)

1) BEP (unit) Lipstik = 7,457,148 =

5,000

BEP (Rp) Lipstik = BEP (unit) x HJ/unit

Margin of safety Lipstik = 150,000,000 - 62,142,900 =

BEP (unit) Eye Liner = 11,185,722 =

3,500

BEP (Rp) Eye Liner = BEP (unit) x HJ/unit

Margin of safety Eye Liner = 120,000,000 - 47,938,809 =

2) BEP multi produk

Unit Ratio HJ/unit BV/unit
Lipstik 6,000 3 25,000 20,000
Eye Liner 8,000 4 15,000 11,500

BEP (unit set) = Total B. Tetap =

CM total

Total b. tetap = total B. tetap langsung + B.tetap umum

BEP (unit set) Ratio BEP (unit)

Lipstik 642.86 3 1,928.57 =
Eye Liner 642.86 4 2,571.43 =

3) BEP multi produk

Unit Ratio HJ/unit BV/unit
 Lipstik 6,000 3 26,000 20,000
Eye Liner 8,000 4 15,000 13,000

b. Tetap naik 20%

BEP (unit set) = Total B. Tetap =
CM total

Total b. tetap = total B. tetap langsung + B.tetap umum

BEP (unit set) Ratio BEP (unit)

Lipstik 860.44 3 2,581.32 =
Eye Liner 860.44 4 3,441.76 =

4) BEP multi produk

Unit Ratio HJ/unit BV/unit
Lipstik 6,000 3 25,000 21,000
Eye Liner 8,000 4 15,000 12,075

b. Tetap naik 20%

BEP (unit set) = Total B. Tetap =
CM total

Total b. tetap = total B. tetap langsung + B.tetap umum

BEP (unit set) Ratio BEP (unit)

Lipstik 856.94 3 2,570.83 =
Eye Liner 856.9 4 3,427.77 =
Lap L/R variabel costing Eye Liner Per unit
Penjualan 120,000,000 HJ/unit 15,000
Total B. variabel -11,500 B.var/unit -11,500
Contribution margin 119,988,500 CM/unit 3,500
Total B. tetap -11,185,722

1,491.4 = 1492 unit

1,492 x 25000 = 37,300,000

112,700,000

3195.9 = 3196 unit

3,196 x 15000 = 47,938,809

72,061,191

CM/unit CM total
5,000 15,000
3,500 14,000
29,000

18,642,870 = 642.86
29,000

HJ/unit BEP (Rp)

1,929 25,000 48,225,000
2,572 15,000 38,580,000
86,805,000

CM/unit CM total
 6,000 18,000
2,000 8,000
26,000

22,371,444 = 860.44
26,000

HJ/unit BEP (Rp)

2,582 25,000 64,550,000
3,442 15,000 51,630,000
116,180,000

CM/unit CM total
4,000 12,000
2,925 11,700
23,700

20,309,537 = 856.94
23,700

HJ/unit BEP (Rp)

2,571 25,000 64,275,000
3,428 15,000 51,420,000
115,695,000