HARGA BUMBU MAKANAN 1 PORSI = Rp. 16.801 Harga Bahan makanan 1 porsi + harga bumbu makanan 1 porsi = Rp. 42.938 + Rp. 16.801 = Rp. 59.739 Harga bahan pokok/material (40%) = Rp. 59.739 Harga Labor Cost (19%) = 19% x Rp. 149.347 = Rp. 28.375,93 Harga Overhead (21%) = 21% x Rp. 149.347 = Rp. 31.362,87 Net Profit (20%) = 20% x Rp. 149.347,5 = Rp. 29.869,4 Sale (100%) = Material + Labor Cost + Overhead + Net Profit = Rp. 59.739 + Rp. 29.376,93 + Rp.31.362,87+Rp.29.869,4 = Rp. 149.347 Jadi harga jual satu porsi makanan pada hari ke-3 adalah Rp. 149.347