Dikurangi Biaya-biaya Variabel :
Biaya produksi variabel                                 Rp. XXX.XXX
Biaya pemasaran variabel                              Rp. XXX.XXX
Biaya adm. & umum variabel                          Rp. XXX.XXX
                                                                                                   Rp. XXX.XXX
Marjin kontribusi                                                                       Rp. XXX.XXX
Dikurangi Biaya-biaya Tetap :
Biaya produksi tetap                                     Rp. XXX.XXX
Biaya pemasaran tetap                                  Rp. XXX.XXX
Biaya adm. & umum tetap                             Rp. XXX.XXX
                                                                                                Rp. XXX.XXX