Sales $ 250,000
Less: variable cost 150,000
Contribution margin 100,000
Less: fixed cost 100,000
Net income $ -
KEGUNAAN PERHITUNGAN TITIK IMPAS
(BREAK EVEN POINT = BEP)
250,000
Total Costs
200,000
Variable Costs
150,000
-
- 100 200 300 400 500 600 700 800
BEP jika : FC + VC * n = SP * n