Cost-Volume-Profit Analysis

Break Even Sales = Biaya Tetap / Contribution Margin

= Rp. 47,000,000 / Rp. 14,999,990

=Rp. 3,133,333

Kontribusi Margin per Unit (Contribution Margin per Unit):

Kontribusi Margin per Unit = Harga Jual per Unit -- Biaya Variabel per Unit

= Rp. 10,000 -- Rp. 15,000,000

= Rp. 15,000,000 ( di bulatkan ke atas )

Kontribusi Margin Rasio (Contribution Margin Ratio):

Kontribusi Margin Rasio = Kontribusi Margin per Unit / Harga Jual per Unit

= RP. 15,000,000 / Rp. 10,000

= Rp. 14,900,000