TB2_Kewirausahaan Warmindo and Japanese Black Chicken

keberhasilan manajemen perusahaanBagaimana perhitunagn CVP Warmindo and Japanese Black Chicken dengan metode contribution margin ?

Break Even sales = fixed cost : contribution margin

Break Even sales = 60.000.000 : 50%

Break Even sales = 120.000.000

Required Sales in Units = (targeted income + fixed cost) / contribution margin per unit

Diketahui :

Target profit = Rp 60.000.000

Fixed expense = Rp 30.000.000

CM per unit = Rp 26.000

Bagaimana perhitungan unit sales untuk mencapai target profit tersebut ?

Required Sales in Units = (Rp 60.000.000 + Rp 30,000.000) / Rp 26.000