Perhitungan BEP BEP (Break Even Point) : Bep F V Pemasukan Bep RP 41.600 .000 Rp765.000 .000
Perhitungan BEP BEP (Break Even Point) : Bep F V Pemasukan Bep RP 41.600 .000 Rp765.000 .000
d. Persentase BEP
F
BEP (%) = × 100%
P−V
Rp 41.600 .000
BEP (%) = × 100%
Rp 765.000 .000−Rp 578.250 .000
Rp 41.600 .000
= × 100% = 22,27%
Rp 186.750 .000
e. Kapasitas BEP
Kapasitas BEP = BEP (%) × jumlah resep/tahun
= 22,27% × (8 resep/hari × 30 hari × 12 bulan)