BIAYA TETAP (FIX COST)

Nama Barang Satuan Harga Jumlah

Mesin Obras 1 unit Rp2,500,000 Rp2,500,000
Mesin Jahit 1 unit Rp2,000,000 Rp2,000,000
Peralatan Jahit (Gunting dan Meteran) 1 set Rp500,000 Rp500,000
Rak Penyimpanan Gamis 2 pcs Rp350,000 Rp700,000
Gaji Pegawai Jahit 240 pcs Rp35,000 Rp8,400,000
Gaji Pegawai lain 2 orang Rp2,000,000 Rp4,000,000
Sewa Tempat 1 unit per bulan Rp3,750,000 Rp3,750,000
Biaya Pemeliharaan - - Rp1,800,000
Biaya Listrik dan Air - - Rp750,000
Total Rp24,400,000

BIAYA VARIABEL (VARIABEL COST)

Nama Barang Satuan Harga Jumlah

Benang 100 pcs Rp3,000 Rp300,000
Kain 8 roll Rp1,200,000 Rp9,600,000
Karet elastis 80 meter Rp5,000 Rp400,000
Resleting Jepang 240 pcs Rp6,000 Rp1,440,000
Plastik 4 pack Rp60,000 Rp240,000
Box 240 pcs Rp2,000 Rp480,000
Stiker 240pcs Rp1,000 Rp240,000
Pelumas mesin 1 pcs Rp7,000 Rp7,000
Dan lain-lain - - Rp100,000
Total Rp12,807,000

Analisis Perhitungan BEP

Total Persatuan
BEP dalam unit = Penjualan (240 unit) Rp55,200,000 Rp230,000 BEP dalam Unit = Fc Rp24,400,000 = Rp24,400,000
Dikurangi Vc Rp12,807,000 Rp53,363 P-Vc Rp230,000 - Rp53,363 Rp176,637
Contribution Marginn Rp42,393,000 Rp176,637 = 138 unit
Dikurangi Fc Rp24,400,000
Penghasilan Rp17,993,000

BEP dalam rupiah = FC = Rp24,400,000 = Rp24,400,000 = Rp24,400,000 = Rp31,770,833,3

1-VC/P 1-Rp53,363/Rp230,000 1- 0,232 0,768

Jika dikonversi ke unit = Rp31,770.833,3 / Rp230,000

= 138 unit

Rumus dari google Harga jual/unit X BEP unit = Rp230,000 X 138 unit = Rp31,740,000