proyek pertama variabel cost $10

fixed cost $100,000 total sales revenue

proyek kedua variabel cost $6 biaya variabel

fixed cost $200,000
contribution margin
total sales $22,000 prosentase
harga jual $30

BEP

BEP
 pertama kedua
total sales revenue $660,000 $660,000

biaya variabel $220,000 $132,000

contribution margin $440,000 $528,000

prosentase 0.667 0.800

0 *=sales revenue - variable expense - fixed expenses 0 *=sales revenue - variable expe
0 *=($30 x units)-($10*units) - 100.000 0 *=($30 x units)-($6*units) - 200
*=($20x units) -100.000 *=($24x units) -200000
units 5,000 units 8,333

150,000 150,000 bep 250,000 $250,000

*=sales revenue - variable expense - fixed expenses
*=($30 x units)-($6*units) - 200.000
*=($24x units) -200000 Break-even:
0 = Sales revenue – Variable expens
expenses
0 = ($400 x Units) – ($325 x Units) -
($75 x Units) = $45,000
Units = 600
Variable expenses – Fixed

($325 x Units) - $45,000

000
 Proyek Pertama Proyek Kedua
Variable Cost $10 $6
Fixed Cost $100,000 $200,000
Harga Jual $30 $30
Qty Sales (Proyeksi) $22,000 $22,000
Total Sales $660,000 $660,000
BEP (Unit) 5,000 8,333
BEP ($) $150,000 $250,000

Proyek Pertama Proyek Kedua

Variable Cost $10 $6
Fixed Cost $100,000 $200,000

Harga Jual $30 $30

Qty Sales (Proyeksi) 30,000 30,000

Total Sales $900,000 $900,000

BEP (Unit) 5,000 8,333
BEP ($) $150,000 $250,000
 Proyek Pertama Proyek Kedua
Sales (Unit) 30,000 30,000
Price ($) $30 $30
Total Sales $900,000 $900,000
Less: Variable expenses $300,000 $180,000
Contribution margin $600,000 $720,000
Less: Fixed expenses 100,000 $200,000
Operating income $500,000 $520,000

Proyek Pertama Proyek Kedua

Sales (Unit) 22,000 22,000
Price ($) $30 $30
Total Sales $660,000 $660,000
Less: Variable expenses $220,000 $132,000
Contribution margin $440,000 $528,000
Less: Fixed expenses 100,000 $200,000
Operating income $340,000 $328,000