PRODUK Q P/unit VC/unit

a 120 12,000 8,500

b 480 10,000 7,000
c 250 15,000 10,000

FC 31,000,000
VCR= TVC/TR 0.69
sales mix : TR a : TR b : TR c =
product mix : Q a : Q b : Q c = 120 : 480 : 250 atau 12 : 48 : 25
BEP Total = FC/ (1-VCR)
= 31.000.000/(1-0,69)
= 100 JUTA

BEP a (IDR) = 14,414,414

BEP a (Q) = 1,201

BEP b (IDR) = 48,048,048

BEP b (IDR) = 4,805

BEP c (IDR) = 37,537,538

BEP c (IDR) = 2,503
 TR TVC
1,440,000 1,020,000
4,800,000 3,360,000
3,750,000 2,500,000
9,990,000 6,880,000

0.14 0.48 0.38

480 : 250 atau 12 : 48 : 25
K1 PRODUK Q P/unit VC/unit
LG 20 9,700 8,700
Sharp 15 8,400 7,600
Polytron 40 8,000 7,200
75
FC 900,000
VCR= TVC/TR 0.9000
sales mix : TR a : TR b : TR c =
product mix : Q a : Q b : Q c = 20 : 15 : 40 atau 4 : 3 : 8
BEP Total = FC/ (1-VCR)
= 900.000/(1-0,90) 9,000,000.00
= 9,000,000
 TR TVC
194,000 174,000
126,000 114,000
320,000 288,000
640,000 576,000

0.30 0.20 0.50

4:3:8
K2 PRODUK Q P/unit
Sony 25 10,200
Panasonic 20 7,500
Samsung 30 8,500
75
FC 900,000
VCR= TVC/TR
sales mix : TR a : TR b : TR c =
product mix : Q a : Q b : Q c = 25 : 20 : 30 atau 5 : 4 : 6
BEP Total = FC/ (1-VCR)
= 900.000/(1-0,8939)
= 8,485,714

Jika ingin profit 5 %, berapa penjualan minimalnya

SALES MINIMAL
 VC/unit TR TVC
9,200 255,000 230,000
6,900 150,000 138,000
7,400 255,000 222,000
660,000 590,000

0.8939
0.3864 0.2273 0.3864
0 : 30 atau 5 : 4 : 6

0.1061

jualan minimalnya
K3 PRODUK Q P/unit
Polytron 40 8,000
Grundig 10 10,000
Sony 25 10,200
75
FC 900,000
VCR= TVC/TR
sales mix : TR a : TR b : TR c =
product mix : Q a : Q b : Q c = 40 : 10 : 25 atau 8 : 2 : 5
BEP Total = FC/ (1-VCR)
= 900.000/(1-0,9007)
= 9,067,164
 VC/unit TR TVC
7,200 320,000 288,000
9,000 100,000 90,000
9,200 255,000 230,000
675,000 608,000

0.9007
0.47 0.15 0.38
0 : 25 atau 8 : 2 : 5

0.0993