PERSAMAAN:
TR = FC + (v x TR) + L
TR – (v x TR) = FC + L
FC + L
TR = ----------------
(1 – v)
TINGKAT PENJUALAN IMPAS
FC
TR = ---------------- ( RP)
(1 – v)
GRAFIK
KAPAN SEBAIKNYA MENUTUP USAHA
(SHUT DOWN POINT)
TOTAL BIAYA TETAP TUNAI
SDP = -------------------------------------------------
CONTRIBUTION MARGIN RATIO (Rp)
9.225.000
Titik Impas = --------------------- = 39.592,27 = 40.000 unit
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