PRICING DAN BEP

a. Biaya Tetap No.PeralatanKebutuhanHarga Satuan (Rp)Harga Total (Rp)

1.Kompor1300.000300.000

2.Panci150.00050.000

3.Pisau15.0005.000

4.Pengaduk13.0003.000

5.Kos12.000.0002.000.000

6.Sendok62.00012.000

7.Mangkok65.00030.000

8.Dandang112.00012.000

9.Telanan15.0005.000

Jumlah2.417.000

b. Biaya VariabelBahanGramHarga Bahan (Rp)Harga/gram (Rp)Total Harga (Rp)

Jahe201.000/25 g40800

Santan instan857.900/200 g39.53.357,5

Susu kental manis859.000/380 g23,682013.16

Air20000.00.0

Gula752.500/250 g10750

Garam20750/150 g5100

Daun panda301.000/30 g33,331.000

Ketan putih752.250/250 g9675

Kacang tanah755.000/250 g201.500

Sagu mutiara751.500/250 g6450

Roti Tawar16510.000/275 g36,365.999,4

Total16.645,06

d. Harga per unit = Rp.2.774,18 x 1,5 = Rp. 4.161,5,-e. Biaya Variable per unit = Rp.16.645,06/6 = Rp.2.774,18f. Margin Kontribusi per unit = Rp.1.387,32,-

BEP unit adalah= Biaya Tetap / (harga per unit biaya variable per unit)= Rp.2.417.000,-/ (Rp.4.161,5 Rp.2.774,18)= Rp. 2.417.000,- / Rp.1.387,32= 1742,21 unitBEP Rupiah adalah= Biaya Tetap / (Kontribusi Margin per unit / Harga per unit)= Rp. 2.417.000,-/ (Rp. 1.387,32 / Rp. 4161,5,-)= Rp.2.417.000,- / 0,3334= Rp.7.249.550,09,-

PRICING

BahanGramHarga Bahan (Rp)Harga/gram (Rp)Total Harga (Rp)

Jahe201.000/25 g40800

Santan instan857.900/200 g39.53.357,5

Susu kental manis859.000/380 g23,682013.16

Air20000.00.0

Gula752.500/250 g10750

Garam20750/150 g5100

Daun panda301.000/30 g33,331.000

Ketan putih752.250/250 g9675

Kacang tanah755.000/250 g201.500

Sagu mutiara751.500/250 g6450

Roti Tawar16510.000/275 g36,365.999,4

Total16.645,06

TC angsle = Rp 16.645,06,- Porsi = 6 TC/porsi = TC angsle / porsi = Rp 16.645,06,- / 6 = Rp 2.774,18,- P/porsi = TC/Porsi x 1,5 = Rp 2.774,18,- x 1,5 = Rp. 4.161,5,-

BEP

a. Biaya Tetap No.PeralatanKebutuhanHarga Satuan (Rp)Harga Total (Rp)

1.Kompor1300.000300.000

2.Panci150.00050.000

3.Pisau15.0005.000

4.Pengaduk13.0003.000

5.Kos12.000.0002.000.000

6.Sendok62.00012.000

7.Mangkok65.00030.000

8.Dandang112.00012.000

9.Telanan15.0005.000

Jumlah2.417.000

b. Biaya VariabelVariabelHarga (Rp)

Bahan baku 16.645,06

Listrik 20.000

Plastik 1.500

Kresek 1.500

Gas LPG15.000

Total54.645,06

d. Harga per unit = Rp 2.774,18 x 1,5 = Rp. 4.161,5,-e. Biaya Variable per unit = Rp 54.645,06/6 = Rp 9.107,51,-f. Margin Kontribusi per unit = - Rp 4.946,01,-

BEP unit adalah= Biaya Tetap / (harga per unit biaya variable per unit)= Rp.2.417.000,-/ (Rp 4.161,5 Rp 9.107,51)= Rp. 2.417.000,- / - Rp 4.946,01= - 488,68 unitBEP Rupiah adalah= Biaya Tetap / (Kontribusi Margin per unit / Harga per unit)= Rp. 2.417.000,-/ (- Rp 4.946,01/ Rp 4.161,5,-)= Rp.2.417.000,- / - Rp 1,1885= - Rp 2.033.655,87,-