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Cost Model
Volume Penjualan 10,000 10,000
Harga/Unit IDR 10 IDR 10
Biaya Variable/Unit IDR 4 IDR 6
Biaya Tetap IDR 40,000 IDR 20,000

Revenue IDR 100,000 100% IDR 100,000 100%

Biaya Variable IDR 40,000 40% IDR 30,000 30%
Contribution Margin IDR 60,000 60% IDR 70,000 70%

Biaya Tetap IDR 30,000 30% IDR 40,000 40%

Keuntungan IDR 30,000 30% IDR 30,000 30%

Breakeven Analysis
=Fixed Cost/CM*Sales ( IDR 50,000 IDR 57,143
=Fixed Cost/CM*Sales (u 5,000 5,714

Margin of Safety
=Sales-Breakeven/Sales 50% 43%

Profit by Sales Volume 30,000 30,000

0 IDR (70,000) 0 IDR (70,000)
5,000 IDR (20,000) 5,000 IDR (20,000)
10,000 IDR 30,000 10,000 IDR 30,000
15,000 IDR 80,000 15,000 IDR 80,000
20,000 IDR 130,000 20,000 IDR 130,000