TTT TT MII MYVIMO OY YES Sb Atuntort Matojeren (26 9) 1 Hamma Kharrunnicah 1704520017 O38 Ane Seal fambahan Bory By BIOs 1. a. Baya Produccr Penh / Full Coting dengan Markup 50% Pechsorgan oega ya than ako Langcung \- 000 Tenaga Kerja langeune, 08 Overhead faerie Varta be) 800 Overhead Pabrik Tetap \.400 4 Baya Prodvie fee Unit 4.000 Marie % 60% 2.000 4 Hacg joa target 6.000 b, Baya Pewh (Full coe dengan Mark¥p go, 43 % Feehtorgan orga Joa) + Baran bak langiony 000 Tenaga —Keyg Longing Boo Owerinead Perk VYariabel foo Overhead Paboruc tebap {400 Penjoa an 4 acm —Varabel avo Penvatan AL adm etap 200, Total Braye Fall cork 4.600 Mark Up 40,43 % L400 4 Harga Joa) 6-600 <- Baya Prodvrti Yariaber / Varake Coming dengan Peemtongen haya Jn Ratan toate langiong 1-009 Teraga Kerja langivng B00 Overhead abi Variabe| foo, Total bteya Producs) Yariabel 2-600 Mark Up 130, T1% 2.400 , Harga joat 6-000 Martup. (20.77%d+ Baya Variabel dengan (Mark Up 100% Peciturgan — Horga Jual : Baran Baw targcong \. 000 Tenaga Kerja larging, Goo Over head —\rariabel 900 Renyuatan 4 acm Yanabe) 4100 + Tota’ biaya Produkt! Variaber 3.000 Mark Up (00% 3.000 4 Horga wa) 6-000 2. a. Fon carting Parente Markup » ROI yang higunakan x Imvestact + otal bya nen fr ele penpatan lm omit * blaya prucans femh Per omit + 20%, _x 0.000.000) * (@oo 10-000 + 20.00: c00. (6.000% 4.006 + 20-000. v0 Qv-006.000 70%, b. Full cose Peren tate Mark Up + Retron diwginkan otar artive 49 duinvettatr kan Volume ponjratan alm Une >» haya fenvh per Unie 280% x 50-000 000 10.006 swa-600 14-000-C00 4 6.600.066 * 40.39% - nem mm ORKKKAAKAAAATAUU FHAANAADAAAADAA AIA IVY YEE EE eT & Mark Up Variabel costing, Persentase — tarte bp + Rebun yg dignakan otae arta 49 duiovestarikan + B.tetap + B. non n_variobe! Yot penatan aim une x Daye prudurat per Unit + (28% « wooo) 4 (14 -B6aG09 + 20.000 t — (400 » 10.000) _ (0000 > 2.600 A. Vanaleel Core Reventaje Mark Up Ren yar durgmsan ain: ative 4 biaya telap Mot: Penton dim Unit x fa) buaya per Unit + 08% 4 coenp.096 ) + (14-000.000 + 3.006.060 lo-000 * 3-000 + _30-000.000 '§9-000 -000 loot.Lae Bury GoRisson) Jomats = soe Pendetatan Baya fengrapan Layo 4 tro.000 412% Braya Penvatan Umum 4 adm Total Mar Up yang dt perlikan Total Biaya Predue CP 2r * '4.0¢0 ume) 4 90-000 50-006 {140-060 4 409.00 1s Peegentare Markup pA biaya preavk per Usk yang terjeat 5 \ di Totat bray Prodve 4 140-066 lWw0% ft 180.000 40%, a 2. Horga ual per Unt kan Baya ger Unt + Cperitace Mart tp * Bays gas + (40% % 4&0) cra b La -8 Jagat: Renpatan (300.000 omit x ¢ 1 per Unit) Deana) emturgan yang di nginkan (12%. x 4 C0000) Biaya target untuk $00.00 Unit Rraya target untvic 4 Unt predvle Ut 3-900.606 / 300-000 unit) Soa) Bore _Qu RIDA Jamal: a Penderatain Fol Cohng Behan bao laraiung Teraga tera (ongtng Overhead fbr Varabe! overhead fabric tehap Baya pri: per Unt (Mane up C7, Horep ua) parget i Doust A Hp beoww0 bp do00vs Rp S000 Pr aqow Rpl24eoe0 Re Mot , Rp2.10200 K1007%, Produte per Unit) $ 4.$00-006 ow B RP fh0-000 Kp 400-000 kp 640-000 Rp bo0-000 Tap 200.000, ep t680-200 Pp 2.890.000 ~ ee SKRAHAAARAAAAASSOCBHAADDNV ANID MIAN IIIIDpPpP PS a) Rencietatan Varabel Cor * Dut A Baran are langing kp boo Tenaga eH) (angen) 3u0-000 Ovarhese abet Vanabe) 20,006 Renyeatan 4° adm Variater (10-000) Tota\ btaya Prodursr Variebey Rip (190-000 Mark Up 757, 6260 , Horas eat farget Rp 2-d1P-f00 Be Ditambah dengan mack Up nya 86% ~ Rederatan Ful Gxting Dance A Total raya per Unit Rp 1.240000 Mark Up 357 434.000 Horga. eal Rp 2. 010.006 < laporan later tgi Pwr A (Pemdetatan Full cating ) PT Gacy Resp Dri A lagoran labs tay Penyoatan (Rp 2.119200 [000 unit), Duorongs biaya barang tegpal (Ep 1. s4o.cx8 + coo unt) laba Kotor Dirvtarge braya penvatan £ adm Ckp 180.000 « Leco Umt) lana bersih operational ROL + Perdogatan prac Berth x tao Met Operati rata - rata -fe_100000- 000. Pp 3.20 000. 000 23, 877, Poss B Ky» 560.000 400.00 640.00 (90000, Fp (70086 Rp 1 85-004 Rp 2 F006 Diss B Rp 2.200.000 120.000 2. 910.000 Fe 2 1.00 htt Rp 9 30.000 Rp 10.0% Rp 780. C00Dov & — (pendernran fotl Cxting) PI erat Raya dts B agora faba RUof Fenjsdan (ep 2.%¢0800 *(00 UM) Ohtorangs lay berang, feral (Rp 2-400:000 xceo unt) Napa botor Prvrang. bay peystan 4 adm (Fp 90.008 «2 Laba bertih Operaitonta) ROE. _pinaapatan operas Remy ¢ toot feet Operas rama -cate Rp 73S. 060.000 Bp G26. 6. 006 49,002 Diver @ — (penctetatan Varaber cost) PT Bekast Raya Deuce Laparan lata Rugt Renpaln (Bp 2612-006 ~19¢0 Unt) llerja potor penpalan (Rp 1.1€0.000 Laooomt) loa rotor pesalan Baya tetap Braya Overhead trap (Ap saoces x lees ent) Laba berth Operas Roi + _pendapatan Operasr beesi x tooth ict Operadd rata - pata kp 632.006 000 Rp 861.00,000 TB let Rp 1-925. C06 0c Bp 1.100.600. 066 Rp 8c. 000000 Rp 90. 000.000 Fp 1a1.et0-000 Rp 2-02-60 08 Bp lo ceo.006 Rp B62ct0-c00 Ry 240- 000-000 Rp Chew. 0 —_ mm we HP HHOHHHMADAAANTAANAATADAAAAAAAATPosts Gedo inckace aut) PT Beraet Raya, Duss B lapscan aba Rigi Ponyoatan (Re 3.nF.200 «£00 umt) Re. 57.600 .006 Horas Pakok Pemyalan ( kp 1:780.008 tap unit) Rp 94-000 000 taba Kotor Penjalan Rp 667. ft.006 eae: Braye Overhead tetap (Rp beo.006 » reo unit), Re %00-000.006 aoa bertih opercs Rp 367.€06.c06 Ror: Pendavatan Opera bertih Mick Operas rata. vara Bo 467. 502.000 Rp ber, tos £5.06 %