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biaya fixed cost total FC Rp 10,000,000.

00
biaya variabel cost VC Rp 15,000.00
harga jual per unit P Rp 35,000.00

BEP (Unit) Rp 500.00


BEP (rupiah) Rp 17,500,000.00

0 160000000

140000000

120000000
.
100000000 Unit Terjual
FC
80000000
VC
TC
60000000
Sales
40000000 Profit

20000000

0
1 2 3 4 5 6 7 8 9 10 11 12 13 14
-20000000
rumus :
BEP (unit) = TC/(P-VC)
BEP (RUPIAH) = BEP (Unit) *P

Data grafik
Unit Terjual FC VC TC Sales
0 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp -
300 Rp 10,000,000.00 Rp 4,500,000.00 Rp 14,500,000.00 Rp 10,500,000.00
700 Rp 10,000,000.00 Rp 10,500,000.00 Rp 20,500,000.00 Rp 24,500,000.00
900 Rp 10,000,000.00 Rp 13,500,000.00 Rp 23,500,000.00 Rp 31,500,000.00
1200 Rp 10,000,000.00 Rp 18,000,000.00 Rp 28,000,000.00 Rp 42,000,000.00
1500 Rp 10,000,000.00 Rp 22,500,000.00 Rp 32,500,000.00 Rp 52,500,000.00
1800 Rp 10,000,000.00 Rp 27,000,000.00 Rp 37,000,000.00 Rp 63,000,000.00
2100 Rp 10,000,000.00 Rp 31,500,000.00 Rp 41,500,000.00 Rp 73,500,000.00
2400 Rp 10,000,000.00 Rp 36,000,000.00 Rp 46,000,000.00 Rp 84,000,000.00
2700 Rp 10,000,000.00 Rp 40,500,000.00 Rp 50,500,000.00 Rp 94,500,000.00
3000 Rp 10,000,000.00 Rp 45,000,000.00 Rp 55,000,000.00 Rp 105,000,000.00
3300 Rp 10,000,000.00 Rp 49,500,000.00 Rp 59,500,000.00 Rp 115,500,000.00
3600 Rp 10,000,000.00 Rp 54,000,000.00 Rp 64,000,000.00 Rp 126,000,000.00
3900 Rp 10,000,000.00 Rp 58,500,000.00 Rp 68,500,000.00 Rp 136,500,000.00
4200 Rp 10,000,000.00 Rp 63,000,000.00 Rp 73,000,000.00 Rp 147,000,000.00
Profit `
-Rp 10,000,000.00
-Rp 4,000,000.00
Rp 4,000,000.00
Rp 8,000,000.00
Rp 14,000,000.00
Rp 20,000,000.00
Rp 26,000,000.00
Rp 32,000,000.00
Rp 38,000,000.00
Rp 44,000,000.00
Rp 50,000,000.00
Rp 56,000,000.00
Rp 62,000,000.00
Rp 68,000,000.00
Rp 74,000,000.00
Laporan Penjualan 12 Bulan
C
Pencatat
Jun-13 01 July 2013 01 August 2013 01 September 2013
Terjual Kategori 1 23 20 12 5
Harga jual Rp 25,000 Rp 30,000 Rp 20,000 Rp 25,000
Kat 1 TOTAL Rp 575,000 Rp 600,000 Rp 240,000 Rp 125,000

Terjual Kategori 2 25 30 20 12
Harga jual Rp 30,000 Rp 30,000 Rp 20,000 Rp 10,000
Kat 2 TOTAL Rp 750,000 Rp 900,000 Rp 400,000 Rp 120,000

Terjual Kategori 3 6 5 6 30
Harga jual Rp 30,000 Rp 20,000 Rp 30,000 Rp 20,000
Kat 3 TOTAL Rp 180,000 Rp 100,000 Rp 180,000 Rp 600,000

Katego
Katego
Katego
CV Makmur Abadi
Pencatatan Penjualan Per Tahun
### ### ### ### ###
6 12 15 25 30
Rp 30,000 Rp 20,000 Rp 10,000 Rp 30,000 Rp 20,000
Rp 180,000 Rp 240,000 Rp 150,000 Rp 750,000 Rp 600,000

5 6 12 15 25
Rp 30,000 Rp 10,000 Rp 30,000 Rp 30,000 Rp 20,000
Rp 150,000 Rp 60,000 Rp 360,000 Rp 450,000 Rp 500,000

15 45 3 15 45
Rp 25,000 Rp 30,000 Rp 10,000 Rp 30,000 Rp 20,000
Rp 375,000 Rp 1,350,000 Rp 30,000 Rp 450,000 Rp 900,000

Kategori 1 Kategori 1
Kategori 2 Kategori 2
Kategori 3 Kategori 3
Tahun Fiskal Jun-13 Total Tahunan
### ### ### ### Kategori 1
15 45 25 10 243
Rp 10,000 Rp 30,000 Rp 20,000 Rp 10,000
Rp 150,000 Rp 1,350,000 Rp 500,000 Rp 100,000 5560000
Kategori 2
6 12 15 45 228
Rp 10,000 Rp 30,000 Rp 20,000 Rp 10,000
Rp 60,000 Rp 360,000 Rp 300,000 Rp 450,000 4860000
Kategori 3
25 12 12 15 234
Rp 25,000 Rp 30,000 Rp 10,000 Rp 30,000
Rp 625,000 Rp 360,000 Rp 120,000 Rp 450,000 5720000

Kategori 1
Kategori 2
Kategori 3

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