Hasil penjualan                                                                           Rp. XXX.XXX
Dikurangi : harga pokok produksi/penjualan                            Rp. XXX.XXX
Laba Kotor                                                                                 Rp. XXX.XXX
Dikurangi Biaya Operasional :
Biaya pemasaran variabel                             Rp. XXX.XXX
Biaya pemasaran tetap                                Rp. XXX.XXX
Biaya adm. & umum variabe l                       Rp. XXX.XXX
Biaya adm. & umum tetap                             Rp. XXX.XXX
                                                                                               Rp. XXX.XXX
Laba Bersih                                                                              Rp. XXX.XXX
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