Tahun 2020

Volume Produksi 1000 Unit

Volume Penjualan 900 Unit
Harga Jual per unit 200
Biaya produksi
- Variabel
- Bahan baku per unit 75
- Tenaga Kerja per unit 42
- Tarif Overhead Pabrik 20
- Administrasi & Penjualan 12
- Tetap per tahun
- Overhead Pabrik 30,500
- Administrasi & Penjualan 49,200
Tahun 2021 2,020 2,021
900 Unit penjualan 225,000 280,000 250,000
1,000 persed awa - 10,000
200 bahan baku 7,500 75,000 7,500
TK 42,000 41,000 42,000
BOP 20,000 30,000 20,000
75 BOPT 30,500 92,000 30,500
42 100,000 238,000 110,000
20 persd akhir 10,000 47,600 -
12 HPP 90,000 190,400 110,000
Laba 135,000 89,600 140,000
30,500 Variabel 10,800 9,600 10,800
49,200 49,200 50,000 49,200
75,000 30,000 80,000

2,020 2,021
penjualan 225,000 280,000 250,000
persed awa - 6,950
bahan baku 7,500 75,000 7,500
TK 42,000 41,000 42,000
BOP 20,000 30,000 20,000
69,500 238,000 76,450
persd akhir 6,950 47,600 -
HPP 62,550 190,400 76,450
Laba 162,450 89,600 173,550
Variabel 10,800 9,600 10,800
49,200 50,000 49,200
BOPT 30,500 92,000 30,500
71,950 30,000 83,050

3,050 - 3,050
3,050