ADITYA FITRI ADNAND

20621028
5B - D3 AKUNTANSI

Keterangan Produk A Produk B Total

Penjualan
Unit 10,000 4,000
Harga jual satuan 30 75 105
Total 300,000 300,000 600,000

Biaya Variabel 180,000 120,000 300,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 240,000 240,000 480,000

Laba 60,000 60,000 120,000

BEP (Rp.) 180,000

1 300,000
600,000

BEP (Rp.) total 360,000

Sales mix A B
300,000 300,000
1 1 2

Penjualan Bep A 180,000 6,000 Unit

360,000
Penjualan Bep B 180,000 2,400 Unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 15,000 4,000
Harga jual satuan 30 75 105
Total 450,000 300,000 750,000

Biaya Variabel 234,000 156,000 390,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 294,000 276,000 570,000

Laba 156,000 24,000 180,000

BEP (Rp.) 180,000

1 390,000
750,000

BEP (Rp.) total 375,000

Sales mix A B
450,000 300,000
2 1 3

Penjualan Bep A 225,000 7,500 Unit

375,000
Penjualan Bep B 150,000 2,000 Unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 10,000 6,000
Harga jual satuan 30 75 105
Total 300,000 450,000 750,000

Biaya Variabel 342,000 228,000 570,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 402,000 348,000 750,000

Laba - 102,000 102,000 -

BEP (Rp.) 180,000

1 570,000
750,000

BEP (Rp.) total 750,000

Sales mix A B
300,000 450,000
1.5 1 2.5

Penjualan bep A 450,000 15,000 unit

750,000
Penjualan bep B 300,000 4,000 unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 15,000 6,000
Harga jual satuan 30 75 105
Total 450,000 450,000 900,000

Biaya Variabel 324,000 216,000 540,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 384,000 336,000 720,000

Laba 66,000 114,000 180,000

BEP (Rp.) 180,000

1 540,000
900,000

BEP (Rp.) total 450,000

Sales mix A B
450,000 450,000
1 1 2

Penjualan bep A 225,000 7,500 unit

450,000
Penjualan bep B 225,000 3,000 unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 14,000 4,000
Harga jual satuan 30 75 105
Total 420,000 300,000 720,000

Biaya Variabel 216,000 144,000 360,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 276,000 264,000 540,000

Laba 144,000 36,000 180,000

BEP (Rp.) 180,000

1 360,000
720,000

BEP (Rp.) total 360,000

Sales mix A B
420,000 300,000
1 1 2

Penjualan bep A 210,000 7,000 unit

360,000
Penjualan bep B 150,000 2,000 unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 10,000 5,600
Harga jual satuan 30 75 105
Total 300,000 420,000 720,000

Biaya Variabel 216,000 144,000 360,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 276,000 264,000 540,000

Laba 24,000 156,000 180,000

BEP (Rp.) 180,000

1 360,000
720,000

BEP (Rp.) total 360,000

Sales mix A B
300,000 420,000
1 1 2

Penjualan bep A 150,000 5,000

360,000
Penjualan bep B 210,000 2,800
unit
unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 14,000 5,600
Harga jual satuan 30 75 105
Total 420,000 420,000 840,000

Biaya Variabel 288,000 192,000 480,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 348,000 312,000 660,000

Laba 72,000 108,000 180,000

BEP (Rp.) 180,000

1 480,000
840,000

BEP (Rp.) total 420,000

Sales mix A B
420,000 420,000
1 1 2

Penjualan bep A 210,000 7,000 unit

420,000
Penjualan bep B 210,000 2,800 unit
 Keterangan Produk A Produk B Total
Penjualan
Unit 10,000 4,000
Harga jual satuan 30 75 105
Total 300,000 300,000 600,000

Biaya Variabel 96,000 144,000 240,000

Biaya Tetap 60,000 120,000 180,000

Biaya Total 156,000 264,000 420,000

Laba 144,000 36,000 180,000

BEP (Rp.) 180,000

1 240,000
600,000

BEP (Rp.) total 300,000

Sales mix A B
300,000 300,000
1 1 2

Penjualan bep A 150,000 5,000

300,000
Penjualan bep B 150,000 2,000
unit
unit
 Kondisi Tetap A Naik 50% B Naik 50%
Penjualan
Unit jual 10,000 4,000 15,000 4,000 10,000
Harga jual 30 75 30 75 30
Total penjualan 300,000 300,000 450,000 300,000 300,000
Biaya
Biaya Tetap 60,000 120,000 60,000 120,000 60,000
Biaya Variabel 180,000 120,000 234,000 156,000 342,000
Total Biaya Variabel 60,000 120,000 60,000 120,000 342,000
Total Biaya 240,000 240,000 294,000 276,000 402,000
Laba 60,000 60,000 156,000 24,000 -102,000
BEP (Unit) Satuan 6,000 2,400 7,500 2,000 15,000
BEP (Rupiah) Rp. 180,000 180,000 225,000 150,000 450,000
Pengaruh THD BEP (Rp)
Pengaruh THD BEP (%)
B Naik 50% AB Naik 50% A Naik 40% B Naik 40% AB Naik 40%

6,000 15,000 6,000 14,000 4,000 10,000 5,600 14,000

75 30 75 30 75 30 75 30
450,000 450,000 450,000 420,000 300,000 300,000 420,000 420,000

120,000 60,000 120,000 60,000 120,000 60,000 120,000 60,000

228,000 324,000 216,000 216,000 144,000 216,000 144,000 288,000
228,000 60,000 120,000 216,000 144,000 60,000 120,000 288,000
348,000 384,000 336,000 276,000 264,000 276,000 264,000 348,000
102,000 66,000 114,000 144,000 36,000 24,000 156,000 72,000
4,000 7,500 3,000 7,000 2,000 5,000 2,800 7,000
300,000 225,000 225,000 210,000 150,000 150,000 210,000 210,000
AB Naik 40% BV Naik

5,600 10,000 4,000

75 30 75
420,000 300,000 300,000

120,000 60,000 120,000

192,000 96,000 144,000
192,000 96,000 144,000
312,000 156,000 264,000
108,000 144,000 36,000
2,800 5,000 2,000
210,000 150,000 150,000