Biaya Variabel
Kulit pangsit Rp. 50,000 x 30 = Rp. 1,500,000
Minyak goreng Rp. 25,000 x 30 = Rp. 750,000
Bumbu balado Rp. 10,000 x 30 = Rp. 300,000
Plastik kemasan Rp. 10,000 x 30 = Rp. 300,000
Biaya promosi Rp. 6,000 x 30 = Rp. 180,000
Biaya sewa tempat Rp. 14,400 x 30 = Rp. 432,000
Biaya listrik dan air Rp. 14,000 x 30 = Rp. 420,000
Biaya lain-lain Rp. 12,400 x 30 = Rp. 372,000
Total Biaya Variabel Rp. 4,254,000