The document provides a cost breakdown for ingredients for three dishes - spaghetti, chicken, and spinach creamy sauce. It lists the ingredients, quantities, and individual costs for each dish, totaling to Rp36,030. It then calculates the fixed costs, overhead costs, profit allocation, and labor costs based on a 50/50 cost-profit split. The total cost of goods is Rp72,060. With 3 portions, the sale price per portion would be Rp24,100. The break-even point is calculated as Rp57,648 with sales of 3 portions.
The document provides a cost breakdown for ingredients for three dishes - spaghetti, chicken, and spinach creamy sauce. It lists the ingredients, quantities, and individual costs for each dish, totaling to Rp36,030. It then calculates the fixed costs, overhead costs, profit allocation, and labor costs based on a 50/50 cost-profit split. The total cost of goods is Rp72,060. With 3 portions, the sale price per portion would be Rp24,100. The break-even point is calculated as Rp57,648 with sales of 3 portions.
The document provides a cost breakdown for ingredients for three dishes - spaghetti, chicken, and spinach creamy sauce. It lists the ingredients, quantities, and individual costs for each dish, totaling to Rp36,030. It then calculates the fixed costs, overhead costs, profit allocation, and labor costs based on a 50/50 cost-profit split. The total cost of goods is Rp72,060. With 3 portions, the sale price per portion would be Rp24,100. The break-even point is calculated as Rp57,648 with sales of 3 portions.
Tepung protein tinggi 100 gr -> 0,1 x 13.000 = 1.300
Telur 1 btr 50 gr -> 0,05 x 32.000 = 1.600 Air 5 ml -> 0,005 x 5.000 = 25 Garam 3 gr -> 0,003 x 14.000 = 42 Olive oil 5 ml -> 0,005 x 50.000 = 250 Air 1.000 ml -> 1 x 5.000 = 5.000 Minyak 5 ml -> 0,005 x 14.000 = 70 Total : Rp. 8.287,00
~ Chicken
Ayam fillet 150 gr -> 0,15 x 25.000 = 3.750
Olive oil 8 gr -> 0,008 x 50.000 = 400 Mustard 33 gr -> 0,033 x 60.000 = 1.980 Honey 63 gr -> 0,063 x 30.000 = 1.890 Garlic 30 gr -> 0,03 x 32.000 = 960 Total : Rp. 8.980,00
~ Spinach Creamy Sauce
Bayam 400 gr -> 0,4 x 14.000 = 5.600
Garlic 8 gr -> 0,008 x 32.000 = 256 Onion 75 gr -> 0,075 x 20.000 = 1.500 Cooking cream 175 gr -> 0,175 x 50.000 = 8.750 Full cream 100 gr -> 0,1 x 18.000 = 1.800 Butter 17 gr -> 0,017 x 25.000 = 425 Salt 3 gr -> 0,003 x 14.000 = 42 Pepper 3 gr -> 0,003 x 70.000 = 210 Pala bubuk 2 gr -> 0,002 x 90.000 = 180 Total : Rp. 18.763,00
TOTAL = 8.287 + 8.980 + 18.763 = 36.030
FC = 50/50 x 36.030 = 36.030
OH = 10/50 x 36.030 = 7.206 PA = 10/50 x 36.030 = 7.206 LB = 10/50 x 36.030 = 7.206 NP = 20/50 x 36.030 = 14.412
TOTAL = Rp. 72.060,00
harga jual per porsi = 72.060 : 3 porsi = 24. 020 (24.100)