5000,-
Listrik:
500,-
Membuat 6 Pcs Blus
BB: 6 x 1,15 x 25.000 = 172.500,-
BP:
3000 x 6 = 18.000
1.500 x 6 = 9000
1.000 x 6 =6000
500 x 6 = 3000
500 x 6 = 3000
500 X 6 = 3000+
Total =42.000
HPP = BB+BP+TKL+BOP
= 172.500 + 42.000 + 48.000 + 3000
HPPS= 265.500
HPP/potong= 265.500/6
= 44.250
MARGIN 35%
=44.250 + (M x HPP )
=44.250 + (35% x 44.250)
=44.250 + (15.487,5)
=59.737,5 dibulatkan menjadi 60.000