A

D=BxC

F=D-E

Produk

Unit
Diproduksi

Nilai Pasar
Final

Nilai Pasar
Final Total

Kos
Tambahan

Nilai Pasar
Hipotesis

80,000,000
75,000,000
46,000,000
120,000,000

8,000,000
10,000,000
10,000,000
28,000,000
56,000,000

72,000,000
65,000,000
36,000,000
92,000,000
265,000,000

A
B
C
D

20,000
15,000
10,000
15,000

4,000
5,000
4,600
8,000

Produk
A
B
C
D

Nilai Pasar
Hipotesis Total
72,000,000
65,000,000
36,000,000
92,000,000
265,000,000

Rasio

Kos Bersama

0.271698
0.245283
0.135849
0.34717

150,000,000
150,000,000
150,000,000
150,000,000

Alokasi Kos
Bersama
40,754,717
36,792,453
20,377,358
52,075,472
150,000,000

Produk
A
B
C
D
Total

Alokasi Kos
Bersama
40,754,717
36,792,453
20,377,358
52,075,472
150,000,000

Kos
Tambahan
Total
8,000,000
10,000,000
10,000,000
28,000,000
56,000,000

Kos Produksi
48,754,717
46,792,453
30,377,358
80,075,472
206,000,000