Kelompok 6:
Febrian Jonathan – 023152000063
Robby Anggi Putra - 023152000071
Variable Costs Fixed Costs
Total Fixed Costs
Total Variable Costs
Total Costs
Total Costs
Example :
Perusahaan sepatu menjual 5,000 units sepatu
per bulan
Sales price : $20 / unit
Total
Sales (5,000 x 20) $100,000
Variable cost (5000 x 12) 60,000
Contribution Margin $ 40,000
Fixed cost 40,000
Operational Profit $ 0