Perhitungan Didepan Kelas Hikhik
Perhitungan Didepan Kelas Hikhik
Harga
Volume
Penjualan
Biaya
Biaya Variabel /unit
Biaya bahan baku
Biaya tenaga kerja langsung
Factory overhead
Total variabel cost
6
4
4
14
Biaya Tetap
Total Biaya
Lab/Rugi
6
4
4
14
Biaya Tetap
Total Biaya
Lab/Rugi
22
10,000
220,000
23
10,000
230,000
25
10,000
250,000
26
10,000
260,000
140,000
140,000
140,000
140,000
80,000
220,000
80,000
220,000
80,000
220,000
80,000
220,000
10,000
30,000
40,000
28
9,000
252,000
28
7,000
196,000
28
5,000
140,000
28
2,000
56,000
126,000
98,000
70,000
28,000
80,000
206,000
80,000
178,000
80,000
150,000
80,000
108,000
46,000
18,000
(10,000)
(52,000)
Laba/Rugi Div C
Harga Jual
Volume
Total Penjualan
Total Biaya/ unit
Transfer in
Tambahan Biaya Variabel/Unit
Biaya Variable/Unit
Total Biaya Variable
Biaya Tetap
Total Biaya
Laba Div
27
10,000
270,000
28
9,000
252,000
18.6
5
24
18.6
5
24
236,000
10,000
246,000
212,400
10,000
222,400
24,000
29,600
5
a Jenis produk
volume
Laba kontribusi per unit
Laba kontribusi
Biaya tetap
Laba
100
10
200
19
300
27
400
34
500
40
28
18.6
5
4.4
44.0
(56.0)
28
18.6
5
4.4
83.6
(116.4)
28
18.6
5
4.4
118.8
(181.2)
28
18.6
5
4.4
149.6
(250.4)
28
18.6
5
4.4
176.0
(324.0)
100
10
200
19
300
27
400
34
500
40
28
14.0
14
140.0
40.0
28
14.0
14
266.0
66.0
28
14.0
14
378.0
78.0
28
14.0
14
476.0
76.0
28
14.0
14
560.0
60.0
A
10,000
7
70,000
50,000
20,000
B
10,000
4
40,000
10,000
30,000
C
30,000
10
300,000
75,000
225,000
Z
30
13
17
total
50,000
410,000
135,000
275,000
harga Jual
Biaya variabel
kontribusi laba per unit
Komposisi produk yang dihasilkan
Divisi
28
15
13
30
15
15
30
23
7
27
10,000
270,000 *
140,000
80,000
220,000
50,000
28
-
80,000
80,000
(80,000)