Shoe Factory break even point analysis

Fixed cost (per month) total Rp/unit subtotal

store / factory rent 1 Rp 1,000,000 Rp 1,000,000
salary 3 Rp 3,000,000 Rp 9,000,000
Electricity 1 Rp 1,000,000 Rp 1,000,000
Machine Treatment 1 Rp 3,000,000 Rp 3,000,000

Total Fixed Cost Rp 14,000,000

Selling Price/unit Rp 1,600,000

variable cost (100 unit ) total units unit price/unit(Rp) price/unit(Rp)
imported leather 2 pcs Rp 500,000.00 Rp 1,000,000.00
shoe soles 2 pcs Rp 100,000.00 Rp 200,000.00
dye 3 pcs Rp 50,000.00 Rp 150,000.00
shoe adhesive 1 pcs Rp 100,000.00 Rp 100,000.00

Total variable cost Rp 1,450,000.00

Units Sold Revenue FIX COST
25 Rp 40,000,000 Rp 14,000,000
50 Rp 80,000,000 Rp 14,000,000
75 Rp 120,000,000 Rp 14,000,000
100 Rp 160,000,000 Rp 14,000,000
125 Rp 200,000,000 Rp 14,000,000
150 Rp 240,000,000 Rp 14,000,000
175 Rp 280,000,000 Rp 14,000,000
200 Rp 320,000,000 Rp 14,000,000
225 Rp 360,000,000 Rp 14,000,000
250 Rp 400,000,000 Rp 14,000,000
275 Rp 440,000,000 Rp 14,000,000
300 Rp 480,000,000 Rp 14,000,000
325 Rp 520,000,000 Rp 14,000,000
350 Rp 560,000,000 Rp 14,000,000

Chart Title
Rp600,000,000

Rp500,000,000

Rp400,000,000

Rp300,000,000

Rp200,000,000

Rp100,000,000

Rp-
1 2 3 4 5 6 7 8 9 10 11 12 13 14

-Rp100,000,000

Revenue TOTAL COST PROFIT

 VARIABLE COST TOTAL COST PROFIT
Rp 36,250,000 Rp 50,250,000 -Rp 10,250,000
Rp 72,500,000 Rp 86,500,000 -Rp 6,500,000
Rp 108,750,000 Rp 122,750,000 -Rp 2,750,000
Rp 145,000,000 Rp 159,000,000 Rp 1,000,000
Rp 181,250,000 Rp 195,250,000 Rp 4,750,000
Rp 217,500,000 Rp 231,500,000 Rp 8,500,000
Rp 253,750,000 Rp 267,750,000 Rp 12,250,000
Rp 290,000,000 Rp 304,000,000 Rp 16,000,000
Rp 326,250,000 Rp 340,250,000 Rp 19,750,000
Rp 362,500,000 Rp 376,500,000 Rp 23,500,000
Rp 398,750,000 Rp 412,750,000 Rp 27,250,000
Rp 435,000,000 Rp 449,000,000 Rp 31,000,000
Rp 471,250,000 Rp 485,250,000 Rp 34,750,000
Rp 507,500,000 Rp 521,500,000 Rp 38,500,000

10 11 12 13 14

ROFIT