Scribd Logo
Upload

Welcome to Scribd!

  • Presentation 1

    Uploaded by

    Ambarita Putri
    442 views11 pages
    The document outlines the costs for producing four different beverage products: kunyit asam, jahe wangi, temulawak, and teh rosella. It calculates: 1) The total break-even point (BEP) of 59.32 units when considering the fixed costs and variable costs for all four products. 2) The individual break-even units for each product: kunyit asam is 250 units, jahe wangi is 233 units, temulawak is 280 units, and teh rosella is 200 units. 3) The break-even revenue of Rp. 2,647,058.82 when adding a target profit of R

    Original Description:

    Pkk

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document outlines the costs for producing four different beverage products: kunyit asam, jahe wangi, temulawak, and teh rosella. It calculates: 1) The total break-even point (BEP) of 59.32 units when considering the fixed costs and variable costs for all four products. 2) The individual break-even units for each product: kunyit asam is 250 units, jahe wangi is 233 units, temulawak is 280 units, and teh rosella is 200 units. 3) The break-even revenue of Rp. 2,647,058.82 when adding a target profit of R

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    442 views11 pages

    Presentation 1

    Uploaded by

    Ambarita Putri
    The document outlines the costs for producing four different beverage products: kunyit asam, jahe wangi, temulawak, and teh rosella. It calculates: 1) The total break-even point (BEP) of 59.32 units when considering the fixed costs and variable costs for all four products. 2) The individual break-even units for each product: kunyit asam is 250 units, jahe wangi is 233 units, temulawak is 280 units, and teh rosella is 200 units. 3) The break-even revenue of Rp. 2,647,058.82 when adding a target profit of R

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 11

    2.

    Kalian mendapat pesanan beras kencur untuk 100


    gelas.Kalkulasi biaya yang dikeluarkan untuk membuat 100
    gelas sbb:
     Bahan baku utama Rp.960.000
     Bahan baku penolong Rp.250.000
     Bahan bakar Rp.100.000
     Transport Rp.125.000
     Penyusutan alat Rp. 50.000
     Sewa gedung Rp.150.000
     Bunga modal Rp.100.000
     Upah kerja Rp.300.000
     Biaya pemeliharaan Rp.100.000
    A.Berapa jumlah biaya tetap?
    Biaya tetap = penyusutan alat + sewa gedung + bunga modal
    + upah kerja + biaya pemeliharaan
    =50.000+150.000+100.000+300.000+100.000
    =Rp.700.000

    B.Berapa jumlah biaya variabel?

    Biaya tetap = bahan baku utama + bahan baku penolong +


    bahan bakar
    = 960.000 = 250.000+100.000 = Rp.1.310.000
    C.Berapa biaya pokok produksinya?
     B.Prima = bhn langsung +tenaga kerja langsung
    = 960.000 + 300.000 = Rp.1.260.000
     B.Konversi = bhn tdk langsung + ten. Krj tdk lngsg + overhead
    = 250.000 + 100.000 + 50.000 + 100.000
    =Rp.500.000
    B.Produksi = b.prima + b.konversi
    = 1.260.000 + 500.000
    =Rp. 1.760.000
    B.Komersial = b.administrasi + pemasaran
    = 150.000 + 100.000 + 125.000
    = Rp.375.000
    Harga Pokok Produksi = b.produksi + b.komersial
    = 1.760.000 + 375.000 = Rp.2.135.000
    D.Berapa harga jual per gelas jika
    diinginkan laba sebesar 25%?
    Harga jual/unit = ( Harga pokok produksi + laba ) : 100
    = ( 2.135.000 + 25 % ) : 100
    = ( 2.135.000 +533.750 ) : 100
    =2.668.750 : 100
    = Rp.26.687
    DIKET

    FC : 350.000
    •Kunyit
    kapasitas produksi : 100
    HJ per gelas : 3500
    VC : 60%
    S : 3500 x 100 = 350.000
    VC per satuan : 60% x 3500 = 2100

    •Jahe Wangi
    kapasitas produksi : 150
    HJ per gelas : 2500
    VC : 40%
    S : 2500 x 150 = 375.000
    VC per satuan : 40% x 2500 = 1000
    •Temulawak
    kapasitas produksi : 60
    HJ per gelas : 2500
    VC : 50%
    S : 2500 x 60
    VC per satuan : 50% x 2500 = 1500

    •Teh rosella
    kapasitas produksi : 75
    HJ per gelas : 3500
    VC : 50%
    S :3500 x 75 = 262.500
    VC per satuan : 50% x 3500 = 1750
    DITANYA

    A. BEP total
    B. BEP (Q)
    masing
    masing
    C. BEP + laba
    JAWABAN
    A.) BEP (Q) = FC+FC2+FC3+FC4/ (P1+P2+P3+P4)-
    (VC1+VC2+VC3+VC4)
    = 350.000/ (3500+2500+2500+3500)-
    (2100+1000+1250+1750)
    =350.000/ 12000-6100
    =350.000/ 5900
    =59,32 unit
    BEP(R):
    FC1  FC 2  FC3  FC 4
    1  ( VC1   VC 2   VC3   VC 4 / S1  S 2  S 3  S 4)
    350.000
    1  (210.000  150.000  75.000  131.250) /(350.000  375.000  150.000  262.500)

    350.000
    1  (566.250 / 1.137.500)

    350.000  686.274,50
    1  0,49
    B. BEP (Q)

    • Kunyit asam = FC/ (P-VC)  Temulawak = FC/ (P-VC)


    =350.000/ 2500-
    =350.000/ 3500- 1250
    2100 =350.000/ 1250
    =350.000/ 1400 =280 unit
    =250 unit

    • Jahe wangi = FC/ (P-VC) • Teh rosella = FC/ (P-VC)


    =350.000/2500- =350.000/ 3500-
    1000 1750
    =350.000/ 1500 =350.000/ 1750
    =233 unit =200 unit
    C. BEP (R)

    =FC + Target laba / 1- (∑VC/S)


    =(350.000+1.000.000) / 1-(566.250/1.137.500)
    =1.350.000 / 1-0,49
    =1.350.000 / 0,51
    = Rp. 2.647.058,82

    You might also like