Answer:

>>> Entrepreneur

1.) To calculate BEP (Break Even Point) in rupiah and BED (Break Even Point) in units, we need to use the following formula:

BEP (rupiah) = Fixed costs / (1 - (Variable costs / Selling price per unit)

BEP (rupiah) = Fixed costs / (1 - (Variable costs / Selling price per unit)BED (unit) = Fixed cost / (Selling price per unit - Variable cost per unit)

From the given financial data, we can calculate BEP and BED as follows:

From the given financial data, we can calculate BEP and BED as follows:BEP (rupiah) = 140,000,000 / (1 - (75,000 / 95,000)) = Rp 2,666,667

So, the Usaha Gemilang company must sell as much as IDR 2,666,667 to break even.

So, the Usaha Gemilang company must sell as much as IDR 2,666,667 to break even.BED (units) = 140,000,000 / (95,000 - 75,000) = 2,800 units.

This means that the Usaha Gemilang company must sell at least 2,800 units to break even or not experience a loss.

2.) To calculate the Break Even Point (BEP) in the number of sandals, we can use the following formula:

To calculate the Break Even Point (BEP) in the number of sandals, we can use the following formula:BEP (number of slippers) = Fixed Cost / Contribution Margin per unit

Where the Contribution Margin per unit is the difference between the selling price per unit and the variable cost/unit.

In this case, the Selling Price per unit of sandals is not mentioned, so we cannot calculate the Contribution Margin per unit. However, we can calculate BEP in (rupiah) dollars using the variable cost per sandal and the annual fixed cost:

BEP (rupiah) = Fixed Cost / Contribution Margin Rupiah/unit

unitContribution Margin Rupiah per unit = Selling price per unit - Variable cost per unit

unitContribution Margin Rupiah per unit = Selling price per unit - Variable cost per unitSelling price per unit = Variable cost per unit + Contribution Margin Rupiah/unit

Because the selling price per unit is unknown, we cannot calculate the Contribution Margin per unit Rupiah and BEP in the number of sandals. However, if it is assumed that the selling price per unit is the same as the sandal price per month (Rp 30,000), then we can calculate the Contribution Margin per unit and BEP in the number of sandals:

Contribution Margin per unit = Selling price per unit - Variable cost per unit

Contribution Margin per unit = Selling price per unit - Variable cost per unit= IDR 30,000 - IDR 20,000

Contribution Margin per unit = Selling price per unit - Variable cost per unit= IDR 30,000 - IDR 20,000= IDR 10,000

Contribution Margin per unit = Selling price per unit - Variable cost per unit= IDR 30,000 - IDR 20,000= IDR 10,000BEP (number of slippers) = Fixed Cost / Contribution Margin/unit

unit= IDR 2,000,000 / IDR 10.00

So, to achieve a break even point, entrepreneurs must produce at least 200 sandals per year ✓

3.) To calculate the Break Even Point (BEP) in units, we can use the following formula:

To calculate the Break Even Point (BEP) in units, we can use the following formula:BEP (number of units) = Fixed costs / (Selling price/unit - Variable costs/unit)

In this case, the variable cost per unit is stated as a variable cost of IDR 5,000. Then, BEP (number of units) can be calculated as follows:

BEP (number of units) = 10,000,000 / (10,000 - 5,000)

BEP (number of units) = 10,000,000 / (10,000 - 5,000)BEP (number of units) = 10,000,000 / 5,000

BEP (number of units) = 10,000,000 / (10,000 - 5,000)BEP (number of units) = 10,000,000 / 5,000BEP (number of units) = 2,000

So, to reach the break even point, the company must sell at least 2,000 units of the product. That is, if the company sells less than 2,000 units, it will incur a loss, whereas if the company sells more than 2,000 units, it will make a profit.

4.) To calculate the Break Even Point (BEP) in units, we can use the following formula:

To calculate the Break Even Point (BEP) in units, we can use the following formula:BEP (in units) = Fixed Cost / (Price per unit - Variable Cost/uni)

Applying the formula to the given data:

Applying the formula to the given data:BEP (in units) = 500,000,000 / (1,500,000 - 1,000,000) = 1,000,000 units

So, the company must produce a minimum of 1,000,000 smartphone units to reach the BEP or break even point.

• 12 March 2023