UKP (uang kuliah pokok) = 3,500,000 / semester

SKS = 250,000 / mata kuliah

VARIABEL
mata kuliah SKS/matkul Total SKS >>> biaya / matkul
Alan 19 250,000 4,750,000 250,000
Victor 21 250,000 5,250,000 250,000

FIXED
mata kuliah UKP >>> biaya/ matkul
Alan 19 3,500,000 184,211
Victor 21 3,500,000 166,667
*4,750,000 : 19 *KESIMPULAN :
*5,250,000 : 21 biaya variabel TOTAL Berubah-rubah
per unit (per matkul) SAMA

*3,500,000 : 19 *KESIMPULAN :
*3,500,000 : 21 biaya tetap TOTAL tidak berubah (SAMA, tetap)
per unit (per matkul) BERUBAH-rubah