1 UD Makmur Selalu pada tahun 2012 memiliki data-data biaya dan rencana produksi seperti be

1) Biaya Tetap sebulan adalah sebesar Rp.150juta

2) Biaya Variable per Unit
Biaya Bahan Baku  = Rp.35,000
Biaya Tenaga Kerja Langsung   = Rp.15,000
Biaya Listrik dan Air    = Rp.10,000
Biaya Lain  = Rp.15,000
3) Harga Jual per Unit Rp.100,000.
Berapa BEP dalam unit dan dalam rupiah?

Jawab
Total Variable Cost = Rp35,000

Margin kontribusi per unit = Rp100,000

Unit terjual pada titik impas = Rp150,000,000

Rasio margin kontribusi = 25,000

Penjualan pada titik impas = Rp150,000,000

Jawab
Case Revenues Variable Fixed
costs Costs
 a. $1,600 $500 $300
b. $2,000 $1,500 $300
c. $1,000 $700 $300
d $1,500 $900 $300

Jawab
3.1 Fixed cost $23,500
Ticket price (round trip) $1,500

Variable costs 43
Commission 6% = 6% x 1,500
Total variable cost = 43 + 90

Margin Contribution per unit = 1500 - 133

Margin Contribution ratio = 1367 : 1500

a Break Even Point = 23,500

b. Target operating income = 23,500

3.2 Fixed cost $23,500

Ticket price (round trip) $1,500

Variable costs $40 =

 Commission 6% =
Total variable cost

Margin Contribution per unit = 1500 - 130

Margin Contribution ratio = 1370 : 1500

a Break Even Point = 23,500

b Target operating income = 23,500

3.3 Fixed cost $23,500

Ticket price (round trip) $1,500
Target Operating Income $17,000

Variable costs $40

Commission $60 =
Total variable cost = 40 + 60

Margin Contribution per unit = 1500 - 100

Margin Contribution ratio = 1400 : 1500

a Break Even Point = 23,500

b Target operating income = 23,500

4
ya dan rencana produksi seperti berikut ini :

+ Rp15,000 + Rp10,000 +

- Rp75,000 = Rp25,000

+ Target laba operasi 0 = 6000

25,000

: 100,000 = 25%

+ Target laba operasi 0 = Rp600,000,000

25%

Total Operating Margin contributions

Costs Income Kontribusi Margin %
 $800 $1,200 $1,100 68.8%
$1,800 $200 $500 25.0%
$1,000 $0 $300 30.0%
$1,200 $300 $600 40.0%

= $90
= $133

= $1,367

= 91%

+ 0 = 23,500 =
91.0% 91.0%

+ 17,000 = 40,500 =
91.0% 91.0%

6% x 1,500 = $90
 40 + 90 = $130

= $1,370

91.33%

+ 0 = 23,500 =
91.33% 91.33%

+ 17,000 = 40,500 =
91.33% 91.33%

= $100

= $1,400

93.33%

+ - = 23,500 =
93.33% 93.33%

+ 17,000 = 40,500 =
93.33% 93.33%
 Rp15,000 = Rp75,000

unit
25,824

44,505
25,731

44,345

25,179

43,394