Tikar+ bangku                        Rp.  900.000.00
    Biaya promosi                         Rp.  300.000.00
    Biaya Transportasi ( perbulan )            Rp.  600.000.00
    Biaya listrik +air  (perbulan )               Rp.  500.000.00
    Total                                     Rp.  13.800.000.00
    Laba                                  Rp. 2.760.000.00
D. Â INVESTMENT RETURN / BEP
      Modal Awal : Laba            = Rp. 4.900.000.00 :  Rp. 2.760.000.00                = 1,8 bulan
  Â
  Â
BAB IV