Tahap 5 pembuktian
Keterangan numinous war star war Total
penjualan 42,000,000 27,000,000 69,000,000
(-)kos variabel 25,200,000 13,500,000 38,700,000
laba kontribusi 16,800,000 13,500,000 30,300,000
(-)kos tetap langsung 15,000,000 12,000,000 27,000,000
laba produk 1,800,000 1,500,000 3,300,000
(-)kos tetap bersama 3,300,000
laba sebelum pajak -