Prinsi: Persamaan
1. Total Biaya = Biaya Tetap + Biaya Variabel Y = a + b (x)
Y = 500 + 10x
Total Biaya
BV/Unit Biaya Tetap Sifat
Unit Rupiah
Rp 89 Rp 240,000 semivariabel 20,000 Rp 3,220,000
Rp - Rp 500,000 tetap 30,000 Rp 4,260,000
Rp 8 Rp 380,000 variabel 40,000 Rp 5,300,000
Rp 7 Rp 20,000 semivariabel 50,000 Rp 6,340,000
Rp 104 Rp 1,140,000 60,000 Rp 7,380,000
1,500 = a + 10(100)
a = 1,500 - 1,000
a = 500
Total Biaya
No. Jenis Biaya
20000 (Total Biaya) Biaya Tetap Biaya Variabel
1 Salesman Rp 2,000,000 Rp 240,000 Rp 1,760,000
2 Promosi Rp 500,000 Rp 500,000 Rp -
3 Angkut barang Rp 600,000 Rp 380,000 Rp 220,000
4 Lain-lain Rp 100,000 Rp 20,000 Rp 80,000
Total Rp 3,200,000 Rp 1,140,000 Rp 2,060,000
unit barang
50 1,500 barang
100 2,000 4,500
150 2,500
4,000
200 3,000 f(x) = 10 x + 1000
3,500
250 3,500
300 4,000 3,000
2,500
2,000
1,500
1,000
500
0
0 50 100 150 200 250 300 350
250 300 350