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Biaya Standard Total

No Types Quantity Cost Amount


1 Set Lego Clasic (Shape
Rp 300,000
1 1 – Shape 5) 1 Rp 300,000

2 Jarum Monte (Pear Pin) 1 Rp 1,500 Rp 1,500

3 Karton Manila 2 Rp 2,000 Rp 4,000

4 Gabus 2 Rp 10,100 Rp 20,200

Total Rp 325,700
Direct Material (Budget)
No Material Quantity Price/Unit Total
1 Shape 1 44 Rp 500 Rp 22,000
2 Shape 2 141 Rp 700 Rp 98,700
3 Shape 3 80 Rp 950 Rp 76,000
4 Shape 4 44 Rp 1,000 Rp 44,000
5 Shape 5 4 Rp 1,250 Rp 5,000
6 Karton Manila 2 Rp 2,000 Rp 4,000
7 Gabus 2 Rp 10,100 Rp 20,200
8 Jarum Pentul 28 Rp 37.5 Rp 1,050
Total Rp 270,950
Direct Labor
Vl,,k a
Factory Overhead | Variable Factory Overhead Cost
No. Material Cost hours Amount
1 Listrik Rp. 72 1 Rp. 72
Total Rp. 72

Note:
Tarif per bulan: Rp. 52,000
Tarif per hari : Rp. 1,733
Tarif per jam : Rp. 72
Factory Overhead | Fixed Factory Overhead Cost
Depreciation/
No Item Use/Hour Unit Cost Amount Useful Life Hour Cost
1 Pisau 1 Rp 30,000 Rp 30,000 3 Rp 1.16 Rp 1.16
2 Gunting 1 Rp 12,500 Rp 19,000 2 Rp 1.10 Rp 1.10
3 Printer 1 Rp 500,000 Rp 500,000 5 Rp 11.60 Rp 11.60
Total Rp 549,000 Rp 13.86

Pisau :
30,000/(3*360days*24hours)*1 = 1.16
Gunting:
12,500/(2*360days*24hours)*1=1.10
Printer:
500,000/(5*360days*24)*1)=11.60
Setting Harga
Perhitungan BEP
Total Biaya Actual (Direct Material)
No. Material Quantity Price/Unit Total
1 Shape 1 44 Rp 400 Rp 17,600
2 Shape 2 141 Rp 500 Rp 70,500
3 Shape 3 80 Rp 700 Rp 56,000
4 Shape 4 44 Rp 1,000 Rp 44,000
5 Shape 5 4 Rp 1,250 Rp 5,000
6 Karton Manila 2 Rp 2,000 Rp 4,000
7 Gabus 2 Rp 10,100 Rp 20,200
8 Jarum Pentul 28 Rp 37.5 Rp 1,050
Total Rp 218,350
Total Variance
Kesimpulan