Nama : Muhammad Irvan NIM : 1101025267 Prodi : Manajemen Reguler IVD Mata Kuliah : Manajemen Operasional [Diketahui] : Fixed Cost : Rp 50.000.000 / tahun Variabel Cost : Rp 2.000 / kursi Price : Rp 7.000 / Kursi Capacity : 20.000 kursi / tahun Pajak / TAX : 40% [Ditanya] : 1. Grafik Break-even Point [Jawab] :

# BEP (Q) = = = 10.000

# Dasar Sales (BEP) = = = = = 69.999.580,01

(VC = variable cost x Capacity = 2.000 x 20.000 = 40.000.000) (S = Price x capacity = 7.000 x 20.000 = 140.000.000)

#Q-Laba = = = =16.000

# Q-Pajak = = = = 20.000