Dik:

FC
VC
Q
P
𝐵𝐸𝑃 (𝑅𝑝)=𝐹𝐶/(1−𝑇𝑉𝐶/𝑇𝑅)

𝐵𝐸𝑃 (𝑄)=𝐹𝐶/(𝑃−𝑉𝐶)
 𝑎. 𝐵𝐸𝑃
50,000 (𝑄)=50.000/(7.000−2.000)
=10 𝑢𝑛𝑖𝑡
2,000
20,000
7,000 𝑏.𝑇𝑅−𝑇𝑉𝐶=𝐿𝑎𝑏𝑎 Rp
(𝑃×𝑄)−[(𝑉𝐶×𝑄)+50.000]=𝐿𝑎𝑏𝑎
(7.000×𝑄)−[(2.000×𝑄)+50.000]=30.000 140jt
𝐸𝑃 (𝑅𝑝)=𝐹𝐶/(1−𝑇𝑉𝐶/𝑇𝑅)
7.000𝑄−2.000𝑄−50.000=30.000
5.000𝑄=30.000+50.000
𝑄=80.000/5.000
𝑄=16 𝑢𝑛𝑖𝑡
𝐵𝐸𝑃 (𝑄)=𝐹𝐶/(𝑃−𝑉𝐶)
70k
60k
𝑐. 𝐾𝑎𝑝𝑎𝑠𝑖𝑡𝑎𝑠 75% 50k
Q=75%×20.000=15.000
𝐹𝐶 𝑝𝑒𝑟
𝐿𝑒𝑚𝑎𝑟𝑖=50.000/15.000
=𝑅𝑝 3,33
10
 Q
20k
Produk P V V/P 1-(V-P) Penjualan
X Rp 25,000 Rp 20,000 0.8 0.2 20,000
Y Rp 62,500 Rp 50,000 0.8 0.2 8,000
 Pendapatan % Wi FX Rp 100,000,000 Manual
Rp 500,000,000 50% 0.1 FY Rp 200,000,000 BEP (Rp) X
Rp 500,000,000 50% 0.1 Total Rp 300,000,000 BEP (Q) X
Rp 1,000,000,000 100% 0.2 BEP (Rp) Y
BEP (Q) Y

MP
BEP (Rp) PT B
BEP (Rp) X
BEP (Q) X
BEP (Rp) Y
BEP (Q) Y
Manual
Rp 500,000,000
20,000
Rp 1,000,000,000
16,000

MP
Rp 1,500,000,000
Rp 750,000,000
30,000
Rp 750,000,000
12,000
 Produk P V V/P 1-(V-P) Penjualan
Iga Rp 32,000 Rp 18,000 0.5625 0.4375 500
Ikan Rp 24,000 Rp 12,000 0.5 0.5 400
Ayam Rp 21,000 Rp 10,000 0.4762 0.52381 450
Minuman Rp 15,000 Rp 6,000 0.4 0.6 1200
 Pendapatan % Wi Jenis FC
Rp 16,000,000 30.16% 0.1320 Gaji Rp 15,000,000
Rp 9,600,000 18.10% 0.0905 Sewa & Keamanan Rp 5,000,000
Rp 9,450,000 17.81% 0.0933 Listrik Rp 1,500,000
Rp 18,000,000 33.93% 0.2036 Promosi Rp 500,000
Rp 53,050,000 100.00% 0.5193 TFC Rp 22,000,000

MP Perbulan Perhari
BEP (Rp) Restoran Rp 42,362,976 Rp 1,412,099
BEP (Rp) Iga Rp 12,776,770 Rp 425,892
BEP (Q) Iga 399.27 13.31
BEP (Rp) Ikan Rp 7,666,062 Rp 255,535
BEP (Q) Ikan 319.42 10.65
BEP (Rp) Ayam Rp 7,546,279 Rp 251,543
BEP (Q) Ayam 359.35 11.98
BEP (Rp) Minuman Rp 14,373,866 Rp 479,129
BEP (Q) Minuman 958.26 31.94