NO Jenis Pengeluaran Jumlah barang Biaya(Rp)

1 Baskom 2 40.000
2 Pisau 1 20.000
3 Talenan 1 15.000
4 Blender 1 800.000
5 Sendok makan 3 12.000
6 Saringan 1 10.000

NO Jenis pengeluaran Jumlah Biaya (Rp)

1 Buah nanas 1 biji 5.000
2 Aloe vera 50 gr 10.000
3 Garam 50 gr 1.000
4 Lauryl glukosida 100 gr 10.000
5 EDTA 25 gr 10.000

 Biaya bahan baku

1.Nanas 1 biji 5000
2.Aloe vera 1 gr 20
3.Garam 50 gr 200
4.Lauryl glukosida 1 ml 180
5.EDTA 1 gr 130
Total= 5.530
 Biaya tenaga kerja
Tenaga produksi 20000
Tenaga marketing 10000
Total= 30.000
 Overhead pabrik
Baskom 20000/20 = 1.000
Pisau 10000/100 = 100
Blender 300000/100 = 300
Sendok makan 5000/100 = 50
Saringan 10000/20 = 500
Talenan 10.000/100 = 100
Listrik = 10.000
Total = 14.750

HPP = 5.530+ 30.000+14.750

= 50.280 + (Per pcs)
 =50.280 : 2
= 25.140
HPP = 25.140 + PACKING
=25.140 + 10.000
=35.140
HPP = 35.140 + Margin profit (50%)
HARGA JUAL = HPP + Margin profit
= 35.140 + ( 35.140.50%)
= 35.140 + 17.570
=52.710
Harga jual =53.000 per piece 250 gram