Nama : Devi Kurniawati

NIM : 043576604
Diskusi : 6

Diketahui :
Sebuah UMKM memproduksi tempe dengan total biaya tetap (FC) Rp 2,000.00 dengan biaya variable total sebagai berikut :
Kuantitas Total biaya (TC)
1 Rp 2,500
2 Rp 4,250
3 Rp 6,500
4 Rp 8,000
5 Rp 9,500
Ditanyakan :
A. Biaya Variabel (VC)
B. Biaya tetap rata – rata (AFC)
C. Biaya variable rata – rata (AVC)
D. Biaya total rata – rata (ATC)
E. Biaya marjinal (MC)
Jawab :
Formula microsoft excel perhitungan untuk :
A. Biaya variable (VC) = Biaya Total (TC) – Biaya Tetap (FC)
B. Biaya tetap rata – rata (AFC) = Biaya tetap (FC) : Kuantitas output (Q)
C. Biaya variable rata – rata (AVC) = Biaya variable (VC) : Kuantitas output (Q)
D. Biaya total rata – rata (ATC) = Biaya Total (TC) : Kuantitas output (Q)
E. Biaya marginal (MC) = Perubahan Biaya Total (ΔTC n-n1) : Perubahan kuantitas (ΔQ n-n1)

A. Biayan Variabel : TC-FC

Kuantitas 1 = Rp 2,500.00 - Rp 2,000.00 = Rp 500.00
Kuantitas 2 = Rp 4,250.00 - Rp 2.000.00 = Rp 2250.00
Kuantitas 3 = Rp 6,500.00 - Rp 2.000.00 = Rp 4500.00
Kuantitas 4 = Rp 8,000.00 - Rp 2.000.00 = Rp 6000.00
Kuantitas 5 = Rp 9,500.00 - Rp 2.000.00 = Rp 7500.00
B. Biaya tetap rata – rata (AFC) = Biaya tetap (FC) : Kuantitas output (Q)
Kuantitas 1 = Rp 2.000.00 : 1 = Rp2,000.00
Kuantitas 2 = Rp 2.000.00 : 2 = Rp1,000.00
Kuantitas 3 = Rp 2.000.00 : 3 = Rp666.67
Kuantitas 4 = Rp 2.000.00 : 4 = Rp500.00
Kuantitas 5 = Rp 2.000.00 : 5 = Rp400.00

C. Biaya variable rata – rata (AVC) = Biaya variable (VC) : Kuantitas output (Q)
Kuantitas 1 = Rp 500.00 : 1 = Rp500.00
Kuantitas 2 = Rp 2250.00 : 2 = Rp1,125.00
Kuantitas 3 = Rp 4500.00 : 3 = Rp1,500.00
Kuantitas 4 = Rp 6000.00 : 4 = Rp1,500.00
Kuantitas 5 = Rp 7500.00 : 5 = Rp1,500.00

D. Biaya total rata – rata (ATC) = Biaya Total (TC) : Kuantitas output (Q)

Kuantitas 1 = Rp 2.500 : 1 = Rp2500.00

Kuantitas 2 = Rp 4,250.00 : 2 = Rp2,125.00
Kuantitas 3 = Rp 6.500.00 : 3 = Rp2,166.67
Kuantitas 4 = Rp 8,000.00 : 4 = Rp2,000.00
Kuantitas 5 = Rp 9,500.00 : 5 = Rp1,900.00

E. Biaya Marginal (MC) = Perubahan Biaya Total (ΔTC n-n1) : Perubahan kuantitas (ΔQ n-n1)

Kuantitas 1 = -
Kuantitas 2 = (Rp 4,250 - Rp 2,500) : (2-1) = Rp1,750.00
Kuantitas 3 = (Rp 6,500 - Rp 4,250) : (3-2) = Rp2,250.00
Kuantitas 4 = (Rp 8,000 - Rp 6,500) : (4-3) = Rp1,500.00
Kuantitas 5 = (Rp 9,500 - Rp 8,000) : (5-4) = Rp1,500.00
 Biaya Tetap Biaya Variabel
Biaya Tetap Biaya Variabel Biaya Total Rata – Biaya Marjinal
Q (Kuantitas) Biaya Total (TC) Rata – rata Rata – rata
(FC) rata (ATC) (MC)
(VC) (AFC) (AVC)
1 Rp2,000.00 Rp2,500.00 Rp500.00 Rp2,000.00 Rp500.00 Rp2,500.00 - 
2 Rp2,000.00 Rp4,250.00 Rp2,250.00 Rp1,000.00 Rp1,125.00 Rp2,125.00 Rp1,750.00
3 Rp2,000.00 Rp6,500.00 Rp4,500.00 Rp666.67 Rp1,500.00 Rp2,166.67 Rp2,250.00
4 Rp2,000.00 Rp8,000.00 Rp6,000.00 Rp500.00 Rp1,500.00 Rp2,000.00 Rp1,500.00
5 Rp2,000.00 Rp9,500.00 Rp7,500.00 Rp400.00 Rp1,500.00 Rp1,900.00 Rp1,500.00

Nilai FC, TC, VC, AFC, AVC, ATC dan MC

UMKM Tempe
10000
9000
8000
7000
6000
5000
4000
3000
2000
1000
0
1 2 3 4 5

Biaya Tetap (FC) Biaya Total (TC)

Biaya Variabel (VC) Biaya Tetap Rata – rata (AFC)
Biaya Variabel Rata – rata (AVC) Biaya Total Rata – rata (ATC)
Biaya Marjinal (MC)

Sumber :
Said, E. Gumbira. (2021). Ekonomi Pangan. Universitas Jakarta : Tangerang Selatan.