Apollonia Dental Services
3
Make Buy Purchase price 800,000 Prime Cost 500,000 Salary 80,000 Power, Oil, Other expe 75,000 Set Up 145,000 Purchasing (1,250) Inspecting - Material 375 799,125 800,000
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Apollonia Dental Services
Transcript of Apollonia Dental Services
Make Buy Purchase price 800,000 Prime Cost 500,000 Salary 80,000 Power, Oil, Other expense 75,000 Set Up 145,000 Purchasing (1,250)Inspecting - Material 375
799,125 800,000
Cost Volume Profit AnalysisBEP = Total Fixed Cost
Sales/ Unit VC/ Unit
VC FC Prime Cost 5 Machining 0.75 Unit Level
5.75
Total Varia 575,000
Setups 185,000 Batch LevelWalaupun ada porsi variable tapi karena batch level tetap dianggap fixedPurchasing 52,000 Batch LevelInspection 30,000 Batch LevelMaterial Handling 30,975 Batch LevelSalary 80,000 Batch Level
377,975
Total Costs 952,975 Price for BEP 9.53 per Set
