Jawab
Kain drill yang dibutuhkan = 2500 x 0.75m = 1875 m
Perhitungan :
BB (Bahan Baku) = 1875m x Rp. 18.000,- = Rp. 33.750.000,-
BP (Bahan Penunjang) = Restluiting celana =Rp. 2500 x 2500 pcs = Rp. 6.250.000
= Benang Jahit =Rp. 1500x (2500pcs :10)pcs = Rp. 375.000
= Kancing jeans= Rp. 200 x 2500 pcs = Rp. 500.000
= Benang obras=Rp. 25.000 x (2500:100) = Rp. 625.000
= Kain Keras = Rp. 12.500 x (2500:25)= Rp. 1.250.000
=( Rp. 6.250.000+ Rp. 375.000+ Rp. 500.000+ Rp. 625.000+ Rp. 1.250.000)
= Rp. 9.000.000
TK (Tenaga Kerja) = Rp. 12.000 x 2500 pcs = Rp. 30.000.000
BOP ( Biaya Oprasional)= Rp. 3000 x 2500 pcs = Rp. 7.500.000
= Rp. 80.250.000
= 80.250.000 + 32.100.000
= Rp. 112.350.000
Harga jual per item = Rp. 112.350.000 : 2500 pcs = Rp. 44.940