Rp 2,050,000
LUMBER : = Rp 1,640,000
1.25
Rp 533,000
MILLWORK: = Rp 410,000
1.30
HARDWARE Rp 245,000 =
Rp 175,000
1.40
25%
LUMBER = 20% or 1/5 Rp 2,050,000 x 80% =
100% + 25%
30% =
MILLWORK 3./13 Rp 533,000 X 10./13 =
100% + 30%
40%
HARDWARE = 2./7 Rp 245,000 X 5./7 =
100% + 40%
Rp 1,640,000
Rp 410,000
Rp 175,000
BIAYA
PERSEDIAAN AWAL Rp 250,000
PEMBELIAN Rp 914,500
RETUR PEMBELIAN Rp (60,000)
DISKON PEMBELIAN Rp (18,000)
ONGKOS ANGKUT PEMBELIAN Rp 42,000
MARK UP Rp 120,000
PEMBATALAN MARK UP Rp (40,000)
TOTAL Rp 1,284,500
PENURUNAN HARGA - Rp (45,000)
PEMBATALAN PENURUNAN HARGA - Rp 20,000
PENJUALAN Rp (1,410,000)
RETUR PENJUALAN Rp 97,500
KERUGIAN PERSEDIAAN
DISKON KARYAWAN
PERSEDIAAN AKHIR DI RETAIL
Rp 1,128,500
RASIO BIAYA KE RITEL = = 61%
Rp 1,850,000
Rp (1,312,500)
Rp (4,500)
Rp (8,000)
Rp 500,000
Rp 305,000