No Komponen Satuan Harga Satuan

1. Pengurusan STR ke KKI 1 tahun Rp 60,000

2. Perijinan ke PDGI dan Dinas Kesehatan 1 tahun Rp 50,000
3. Sewa Ruko 1 tahun Rp 17,500,000
4. Renovasi 1 tahun Rp 3,300,000
5. Alat Medis
5.1 Dental Unit 1 Rp 80,000,000
5.2 Alat Exo 1 set Rp 5,000,000
5.3 Alat Konservasi 1 set Rp 10,000,000
5.4 Alat Periodontal 1 set Rp 8,000,000
5.5 Alat Orthodontic 1 set Rp 15,000,000
5.6 Sterilisator 1 Rp 4,000,000
6 Alat Non Medis
6.1 AC 1 Rp 4,000,000
6.2 Furniture untuk ruang tunggu 1 Rp 2,500,000
6.3 Televisi 1 Rp 2,000,000
6.4 Dispenser 1 Rp 1,000,000
6.5 Almari Penyimpanan alat dan bahan 1 Rp 1,500,000
7. Gaji Perawat 1 tahun Rp 18,000,000
Total fixed cost Rp 171,910,000
8. Penyusutan 10% Rp 17,191,000
Unit fixed cost Rp 75,640

Nomor 3
a Perawatan Konservasi Rp 51,573.00
b Perawatan Preventif Rp 85,955.00
c Perawatan Prostodonsi Rp 171,910.00
d Perawatan Exodonsi Rp 68,764.00
e Perawatan Scalling Rp 68,764.00

SOAL 2
a Variabel Cost Diagnosis
Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
CE Rp 2,000.00
Fixed Cost Rp 180.00
Variabel Cost Rp 3,400.00
Laba 5% Rp 179.00
Unit Cost Rp 3,759.00

b Variabel Cost Fissure Sealant (Alat/Bahan) Harga

Handscone Rp 1,000.00
Masker Rp 400.00
 Kapas Rp 140.00
Alkohol Rp 350.00
Bengkok Rp 80.00
Gelas Kumur plastik Rp 120.00
Cotton roll Rp 350.00
Inst. Diagnosa Rp 100.00
Celemek Rp 50.00
Flowable Composite Rp 6,917.00
Etsa Rp 2,667.00
Bonding + Primer Rp 17,500.00
Kuas Bonding Rp 1,400.00
Light Cure Rp 8,000.00
Bur Standar Rp 2,500.00
Fixed Cost Rp 9,630.00
Variabel Cost Rp 31,944.00
Laba 5% Rp 2,078.70
Unit cost Rp 43,652.70

c Tumpatan Resin Komposit

Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Alcohol Rp 350.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Gelas Kumur Plastik Rp 120.00
Cotton roll Rp 350.00
Celemek Rp 50.00
Suction tip Rp 350.00
Etsa Rp 2,667.00
Bonding Primer Rp 17,500.00
Resin Komposit Rp 38,250.00
Bur Standar Rp 2,500.00
Bur Lain lain Rp 2,500.00
Articulating paper Rp 400.00
Light cured Rp 8,000.00
Plastist Instrument Rp 210.00
Fixed Cost Rp 8,440.00
Variabel Cost Rp 66,387.00
Laba 5% Rp 3,741.35
Unit Cost Rp 78,568.35

d Scalling
Alat/Bahan Harga
Handscone Rp 1,000.00
masker Rp 400.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
 Povidon Iodine Rp 200.00
Suction tip Rp 350.00
Celemek Rp 50.00
USS mata bur Rp 1,500.00
Fixed Cost Rp 230.00
Variabel Cost Rp 3,450.00
Laba 5% Rp 184.00
Unit Cost Rp 3,634.00

e Tumpatan GIC
Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Inst. Diagnosa Rp 100.00
Bengkok Rp 80.00
Suction tip Rp 350.00
Celemek Rp 50.00
Bur standar Rp 2,500.00
GIC Rp 13,500.00
Conditioner Rp 5,000.00
Kuas conditioner Rp 400.00
Fixed Cost Rp 230.00
Variabel Cost Rp 23,150.00
Laba 5% Rp 1,169.00
Unit Cost Rp 24,549.00

f Odontektomi
Alat/Bahan Harga
Handscone Rp 1,000.00
Kapas Rp 140.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Masker Rp 400.00
Gelas Kumur Plastik Rp 120.00
Cotton roll Rp 350.00
Celemek Rp 50.00
Suction tip Rp 350.00
Scalpel Rp 7,000.00
Rasparatorium Rp 125.00
Bur Tulang Rp 2,000.00
Bone File Rp 200.00
Benang Jahit Rp 5,000.00
Jarum Rp 1,000.00
Larutan Saline Rp 2,000.00
Needle Holder Rp 125.00
 Citoject & Jarum Rp 3,000.00
pehacain Rp 3,200.00
spuit injeksi Rp 1,250.00
tang exo dewasa Rp 10,000.00
bein Rp 350.00
cryer Rp 500.00
Povidon iodin Rp 200.00
Fixed Cost Rp 14,405.00
Variabel Cost Rp 22,595.00
Laba 5% Rp 1,850.00
Unit Cost Rp 38,850.00

g Preparasi PSA
Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Kapas Rp 140.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Cotton roll Rp 350.00
Gelas Kumur Plastik Rp 120.00
Bur Preparasi Rp 4,000.00
Celemek Rp 50.00
K-File Rp 3,500.00
H-File Rp 1,050.00
Barberbroach Rp 2,100.00
Spuit Endo Rp 2,000.00
Chlor Hexidinie Rp 1,500.00
Paper point Rp 688.00
Ca(OH)2 + Aquades Rp 500.00
Fixed Cost Rp 230.00
Variabel Cost Rp 17,348.00
Laba 5% Rp 878.90
Unit Cost Rp 18,456.90

h Obturasi PSA
Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Kapas Rp 140.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Cotton roll Rp 350.00
Gelas Kumur Plastik Rp 120.00
Lentulo Rp 3,800.00
Celemek Rp 50.00
Eugenol Rp 1,200.00
Ca(OH)2 + Aquades Rp 500.00
 Paper Point Rp 688.00
GIC Rp 13,500.00
Glass Plate Rp 100.00
Fixed Cost Rp 330.00
Variabel Cost Rp 21,698.00
Laba 5% Rp 1,101.40
Unit Cost Rp 23,129.40

I PENCABUTAN OPEN METHODE

Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Kapas Rp 140.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Cotton roll Rp 350.00
Gelas Kumur Plastik Rp 120.00
Sabun cuci Rp 350.00
Cotton roll Rp 350.00
Celemek Rp 50.00
Suction tip Rp 350.00
Scalpel Rp 7,000.00
Rasparatorium Rp 125.00
Bur Tulang Rp 2,000.00
Bone File Rp 200.00
Benang Jahit Rp 5,000.00
Jarum Rp 1,000.00
Larutan Saline Rp 2,000.00
Needle Holder Rp 125.00
Citoject & Jarum Rp 3,000.00
pehacain Rp 3,200.00
spuit injeksi Rp 1,250.00
tang exo dewasa Rp 10,000.00
bein Rp 350.00
cryer Rp 500.00
Povidon iodin Rp 200.00
Fixed Cost Rp 14,405.00
Variabel Cost Rp 24,835.00
Laba 5% Rp 1,962.00
Unit Cost Rp 41,202.00

J Restorasi Mahkota Jaket Porcelain Fused to Metal

Alat/Bahan Harga
Handscone Rp 1,000.00
Masker Rp 400.00
Inst.Diagnosa Rp 100.00
Bengkok Rp 80.00
Cotton Roll Rp 350.00
 Malam Merah Rp 4,000.00
Sendok cetak Rp 1,600.00
Lampu Spirtus Rp 425.00
Spirtus Rp 500.00
Biaya lab gigi Rp 160,000.00
Sementasi (GIC) Rp 8,000.00
Glass Plate Rp 1,000.00
Plastis instrument Rp 210.00
Fixed Cost Rp 1,815.00
Variabel Cost Rp 175,850.00
Laba 5% Rp 8,883.25
Unit Cost Rp 186,548.25

SOAL 3
1 Fixed Cost Rp 150,000.00
Laba 5% Rp 2,078.70
Variabel Cost Rp 31,944.00
Jasa Medis Rp 30,000.00
Tarif = FC + VC + Laba 5% + Jasa Medis Rp 214,022.70

2a Variabel Cost Rp 66,387.00

Laba yang diharapkan Rp 25,000.00
Laba = (FC+VC)*%Laba Rp 25,000.00
(FC + 66.387)*5% Rp 25,000.00
FC+66.387 Rp 500,000.00
FC = 500.000 - 66.387
FC = Rp 433,613.00

2b Tarif = FC+VC+Manajemen+Laba Harga

FC Rp 433,613.00
VC Rp 66,387.00
Jasa Manajemen Rp -
Laba Rp 25,000.00
Tari = Rp 525,000.00