Production Cost for 1 Quintal Moringa Leaf Flour :

1. Materials Cost:

One sack of Fresh Moringa Leaf @1 quintal = Rp 2.000.000

Extract of Vanilla Powder 500 gr @Rp 25.000 = Rp 25.000
Extract of Pandan Leaf 500 gr @175.000 = Rp 175.000
Packaging cost (package + label) = Rp 1.500.000 +

Total of Materials Cost = Rp 3.700.000(1)

*Production Result for 80 kg Moringa Leaf Flour

2. Operational Cost:

Transportation cost (Distribution of product) = Rp 100.000

Promotion cost :
- Pamphlet (Rp 1.000 x 1000 lbr) = Rp 1.000.000
- Brochure = Rp 500.000
- X- Banner = Rp 100.000
Machine of sieving flour = Rp 23.500.000
Machine of grindering flour = Rp 3.500.000
Plastic adhesive tools = Rp 160.000
Electric heating = Rp 1.050.000
Storage shelves = Rp 2.500.000
Container = Rp 500.000
Building rent cost = Rp 14.000.000
Electric cost = Rp 2.400.000
Water cost = Rp 1.578.000
Wage for 3 workers Rp. 50.000/once production = Rp 150.000 +

Total of Operational Cost = Rp 51.038 .000 (2)

3. Permit cost
- Permit cost of Health Department (P-IRT) and BPOM = Rp 500.000
- Permit cost of MUI (MajelisUlama Indonesia) = Rp 3.000.000 +
Rp 3.500.000 (3)
 Depresiasi Total Fix Cost (2) + (3) = Rp 54.538.000
Depresiasi per-tahun = Rp 54.538.000
5 tahun

= Rp 10.907.600/tahun

Biaya Produksi

2 kali produksi untuk 1 bulan @2 x 12 bulan = 24 = 10.907.600

24

Fix Cost per produksi = Rp 454.500

Biaya produksi untuk 1 kali produksi

= Fix cost + Variabel cost

50 kg

= Rp 454.500 + Rp 3.700.000

50 kg

= Rp 83.000/kg

Presentase Profit = 5 % x Rp 83.000/kg

= Rp 4.000

Harga Jual = Rp 4.000 + Rp 83.000

= Rp 95.590 Rp 100.000/ 1 kg

Estimasi Harga Jual Per Varian Produk:

Kemasan Harga Laba 10% Harga Jual

2 Kg 166.000 4.000 170.000

1 Kg 83.000 4.000 87.000

500 gr 41.500 4.000 45.500

250 gr 21.000 4.000 25.000

BEP Price = Fix cost
(1 (Variabel cost))
Price
= 454.500
(1-(74.000))
100.000

= Rp 1.748.000