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Hasil Produksi 4200 unit/bulan dengan scrapt 15% = 4830 unit/bulan

Hasil/hari = 241.5 unit => Quantity batch/hari, vol 250ml/un

A. Fixed Cost (FC)

NO Jenis Biaya Kapasitas Alat/Mesin


Fixed Cost (FC) Investasi
1 Tanah 200 m2
2 Bangunan 150 m2
3 Mesin dan Peralatan
Timbangan 60 kg
Panci Stainless Steel (oxone) 8L
Baloon Whisk 4 buah
Fresh milk tank
Mixing tank
Sistem pipa
PHE (Plate Heat Exchange)

Filling & Sealing machine


Total
Fixed Cost (FC) Produksi
4 Biaya Pemeliharaan
Pemeliharaan peralatan
Pemeliharaan Alat transportasi
Pemeliharaan Bangunan
5 Tenaga Kerja
Pimpinan (1 orang)
Staf (4 orang)
Operasional (8 Orang)
6 Lain-lain
Total
Jumlah Fixed Cost
7 Pajak 10%
Total Fixed Cost

B. Variabel Cost (VC)

No Jenis Biaya 1 batch (260btl)


1 Raw Material
a Fresh Milk (90%) 0.24
b Butterscotch (10%)
brown sugar 5
Unsalted Butter 1.25
Susu UHT Full Cream 5
Vanili 0.01
Garam 0.3
Total
2 Bahan Pengemas
botol jar plastik 250 ml 1
sticker kemasan 1
Karton box 0.1

Total
3 Listrik
4 Air
5 Bahan bakar Gas
6 Transportasi
7 Lain-lain
Total
Jumlah Variabel Cost
unit/bulan
y batch/hari, vol 250ml/unit = 64687.5 ml => 65

Alternatif Lokasi
Pangalengan Ciwidey

Rp 34,000,000 Rp 50,000,000
Rp 195,000,000 Rp 21,000,000

Rp 2,250,000 Rp 2,250,000
Rp 870,000 Rp 870,000
Rp 396,000 Rp 396,000
Rp 6,600,000 Rp 6,600,000
Rp 26,253,000 Rp 26,253,000
Rp 10,200,000 Rp 10,200,000
Rp 12,500,000 Rp 12,500,000

Rp 25,625,000 Rp 25,625,000
Rp 313,694,000 Rp 155,694,000

Rp 6,500,000 Rp 6,500,000
Rp 1,200,000 Rp 1,200,000
Rp 3,000,000 Rp 3,000,000

Rp 5,000,000 Rp 5,000,000
Rp 11,600,000 Rp 10,400,000
Rp 16,000,000 Rp 14,800,000
Rp 2,000,000 Rp 2,000,000
Rp 45,300,000 Rp 42,900,000
Rp 358,994,000 Rp 198,594,000
Rp 35,899,400 Rp 19,859,400
Rp 394,893,400 Rp 218,453,400

Alternatif Lokasi
Pangalengan Ciwidey

Rp 960 Rp 648

Rp 940 Rp 940
Rp 155 Rp 155
Rp 73 Rp 73
Rp 1 Rp 1
Rp 2 Rp 2
Rp 2,131 Rp 1,819
Rp 1,500 Rp 1,500
Rp 50 Rp 50
Rp 175 Rp 175

Rp 1,725 Rp 1,725
Rp 1,500,000 Rp 1,500,000
Rp 2,000,000 Rp 1,800,000
Rp 3,000,000 Rp 3,000,000
Rp 2,000,000 Rp 1,500,000
Rp 1,000,000 Rp 1,000,000
Rp 9,500,000 Rp 8,800,000
Rp 9,503,856 Rp 8,803,544
kg

Perhitungan :

Persamaan Total Cost = (FC +VC.X)


Pangalengan (A) = Rp 394,893,400 + Rp 9,503,856 X
Ciwidey (B) = Rp 218,453,400 + Rp 8,803,544 X

dengan kapasitas produksi 4500 unit + 15%


Pangalengan = Rp 394,893,400 + Rp 9,503,856 X
= Rp 394,893,400 + Rp 9,503,856 (5175)
= Rp 49,577,348,717.50
Ciwidey = Rp 218,453,400 + Rp 8,803,544 X
= Rp 218,453,400 + Rp 8,803,544 (5175)
= Rp 45,776,794,117.50

Persamaan (X) dari A dan B


Rp 218,453,400 + Rp 8,803,544 X =
Rp 218,453,400 - Rp 394,893,400 =
Rp (176,440,000) =
X =

Rp3,500,000,000
FC Ciwidey
0 Rp 430,870
Rp3,000,000,000 3450 Rp 430,870

TC Ciwidey
Rp2,500,000,000 0 Rp 430,870
3450 Rp 3,079,331

Rp2,000,000,000 3450 0
3450 Rp 5,000,000

Rp1,500,000,000

Rp1,000,000,000
45.4

Yang dipilih CIWIDEY


Rp500,000,000

Rp-
66
71
1
6
11
16
21
26
31
36
41
46
51
56
61

76
81
86
91
96
101
106

121
126
131
136
141
146
151
156
161
166
111
116
Rp-

1
6
11
16
21
26
31
36
41
46
51
56
61
66
71
76
81
86
91
96
101
106
111
116
121
126
131
136
141
146
151
156
161
166
(5175)

(5175)

Rp 394,893,400 + Rp 9,503,856 X
Rp 9,503,856 X - Rp 8,803,544 X
Rp 700,312 X
-251.9

FC Pangalengan
Rp 399,080
Rp 399,080

TC Pangalengan
Rp 399,080 x 1000
Rp 3,317,661 x 10000

FC CIWIDEY
FC
PANGALENGA
N
TC CIWIDEY
126
131
136
141
146
151
156
161
166
171
176
181
186
191
196
126
131
136
141
146
151
156
161
166
171
176
181
186
191
196
ANALISIS EKONOMI (CIWIDEY)

1 . PENENTUAN HARGA JUAL

Total Cost Produksi = Fixed Cost Produksi + Variable Cost


= Rp 45,300,000 + Rp 9,503,856
= Rp 54,803,856

Jumlah produk yang diproduksi = 3450/bulan


= 41400
Jumlah produk yang dipasarkan = 3000/bulan
Q= 36000

Harga pokok/unit = Total Cost Produksi


Jumlah Produksi
= Rp 54,803,856
41400
= Rp 1,323.76

Harga jual (P)/unit = Harga pokok/unit + Keuntungan 118%


= Rp 1,323.76 + (125% x Rp. 1,314.03)
= Rp 2,978.47

Hasil penjualan/th = Harga jual (P)/unit x Jumlah produk yang dipasarkan/th


= Rp 2,978.47 x 36000
= Rp 107,224,935.85
2 . ANALISIS KELAYAKAN USAHA

Variabel cost/unit =

=
/tahun
BEP (unit) =
/tahun
=

BEP (Rupiah) =

=
gan 118%
Rp. 1,314.03) =

Profit =
roduk yang dipasarkan/th =
=

% Profit =

PBP (Pay Back Period) Produksi

PBP (Pay Back Period) Investasi


KELAYAKAN USAHA

Total Variabel Cost


Jumlah Produksi
Rp 9,503,856
36000
Rp 264.00 /unit

FC
P - VC
Rp 45,300,000
Rp 2,978.47 - Rp 264.00
16,688.3 unit

FC
1 - VC/P
Rp 45,600,000
1- 244.46/2956.56
Rp 50,034,824.5

(Q - BEP) x P
36000 - 16688 x Rp 2,978.47
Rp 57,519,287.83

Profit
x 100%
BEP x P
Rp 57,519,287.83
x 100%
16,688.3 x Rp 2,978.47
115.7%

Period) Produksi = Biaya Total Produksi


Profit
= Rp 54,803,856
Rp 57,519,287.83
= 0.95 = 1 Tahun

Period) Investasi = Fixed Cost Investasi


Profit
= Rp 313,694,000
Rp 57,519,287.83
= 5.454 = 6 tahun
1 bulan
6 hari
fc fc ciwidey
0 Rp 1,179,853,400
1 Rp 1,179,853,400
2 Rp 1,179,853,400
3 Rp 1,179,853,400
4 Rp 1,179,853,400
5 Rp 1,179,853,400
6 Rp 1,179,853,400
7 Rp 1,179,853,400
8 Rp 1,179,853,400
9 Rp 1,179,853,400
10 Rp 1,179,853,400
11 Rp 1,179,853,400
12 Rp 1,179,853,400
13 Rp 1,179,853,400
14 Rp 1,179,853,400
15 Rp 1,179,853,400
16 Rp 1,179,853,400
17 Rp 1,179,853,400
18 Rp 1,179,853,400
19 Rp 1,179,853,400
20 Rp 1,179,853,400
21 Rp 1,179,853,400
22 Rp 1,179,853,400
23 Rp 1,179,853,400
24 Rp 1,179,853,400
25 Rp 1,179,853,400
26 Rp 1,179,853,400
27 Rp 1,179,853,400
28 Rp 1,179,853,400
29 Rp 1,179,853,400
30 Rp 1,179,853,400
31 Rp 1,179,853,400
32 Rp 1,179,853,400
33 Rp 1,179,853,400
34 Rp 1,179,853,400
35 Rp 1,179,853,400
36 Rp 1,179,853,400
37 Rp 1,179,853,400
38 Rp 1,179,853,400
39 Rp 1,179,853,400
40 Rp 1,179,853,400
41 Rp 1,179,853,400
42 Rp 1,179,853,400
43 Rp 1,179,853,400
44 Rp 1,179,853,400
45 Rp 1,179,853,400
46 Rp 1,179,853,400
47 Rp 1,179,853,400
48 Rp 1,179,853,400
49 Rp 1,179,853,400
50 Rp 1,179,853,400
51 Rp 1,179,853,400
52 Rp 1,179,853,400
53 Rp 1,179,853,400
54 Rp 1,179,853,400
55 Rp 1,179,853,400
56 Rp 1,179,853,400
57 Rp 1,179,853,400
58 Rp 1,179,853,400
59 Rp 1,179,853,400
60 Rp 1,179,853,400
61 Rp 1,179,853,400
62 Rp 1,179,853,400
63 Rp 1,179,853,400
64 Rp 1,179,853,400
65 Rp 1,179,853,400
66 Rp 1,179,853,400
67 Rp 1,179,853,400
68 Rp 1,179,853,400
69 Rp 1,179,853,400
70 Rp 1,179,853,400
71 Rp 1,179,853,400
72 Rp 1,179,853,400
73 Rp 1,179,853,400
74 Rp 1,179,853,400
75 Rp 1,179,853,400
76 Rp 1,179,853,400
77 Rp 1,179,853,400
78 Rp 1,179,853,400
79 Rp 1,179,853,400
80 Rp 1,179,853,400
81 Rp 1,179,853,400
82 Rp 1,179,853,400
83 Rp 1,179,853,400
84 Rp 1,179,853,400
85 Rp 1,179,853,400
86 Rp 1,179,853,400
87 Rp 1,179,853,400
88 Rp 1,179,853,400
89 Rp 1,179,853,400
90 Rp 1,179,853,400
91 Rp 1,179,853,400
92 Rp 1,179,853,400
93 Rp 1,179,853,400
94 Rp 1,179,853,400
95 Rp 1,179,853,400
96 Rp 1,179,853,400
97 Rp 1,179,853,400
98 Rp 1,179,853,400
99 Rp 1,179,853,400
100 Rp 1,179,853,400
101 Rp 1,179,853,400
102 Rp 1,179,853,400
103 Rp 1,179,853,400
104 Rp 1,179,853,400
105 Rp 1,179,853,400
106 Rp 1,179,853,400
107 Rp 1,179,853,400
108 Rp 1,179,853,400
109 Rp 1,179,853,400
110 Rp 1,179,853,400
111 Rp 1,179,853,400
112 Rp 1,179,853,400
113 Rp 1,179,853,400
114 Rp 1,179,853,400
115 Rp 1,179,853,400
116 Rp 1,179,853,400
117 Rp 1,179,853,400
118 Rp 1,179,853,400
119 Rp 1,179,853,400
120 Rp 1,179,853,400
121 Rp 1,179,853,400
122 Rp 1,179,853,400
123 Rp 1,179,853,400
124 Rp 1,179,853,400
125 Rp 1,179,853,400
126 Rp 1,179,853,400
127 Rp 1,179,853,400
128 Rp 1,179,853,400
129 Rp 1,179,853,400
130 Rp 1,179,853,400
131 Rp 1,179,853,400
132 Rp 1,179,853,400
133 Rp 1,179,853,400
134 Rp 1,179,853,400
135 Rp 1,179,853,400
136 Rp 1,179,853,400
137 Rp 1,179,853,400
138 Rp 1,179,853,400
139 Rp 1,179,853,400
140 Rp 1,179,853,400
141 Rp 1,179,853,400
142 Rp 1,179,853,400
143 Rp 1,179,853,400
144 Rp 1,179,853,400
145 Rp 1,179,853,400
146 Rp 1,179,853,400
147 Rp 1,179,853,400
148 Rp 1,179,853,400
149 Rp 1,179,853,400
150 Rp 1,179,853,400
151 Rp 1,179,853,400
152 Rp 1,179,853,400
153 Rp 1,179,853,400
154 Rp 1,179,853,400
155 Rp 1,179,853,400
156 Rp 1,179,853,400
157 Rp 1,179,853,400
158 Rp 1,179,853,400
159 Rp 1,179,853,400
160 Rp 1,179,853,400
161 Rp 1,179,853,400
162 Rp 1,179,853,400
163 Rp 1,179,853,400
164 Rp 1,179,853,400
165 Rp 1,179,853,400
166 Rp 1,179,853,400
167 Rp 1,179,853,400
168 Rp 1,179,853,400
169 Rp 1,179,853,400
170 Rp 1,179,853,400
171 Rp 1,179,853,400
172 Rp 1,179,853,400
173 Rp 1,179,853,400
174 Rp 1,179,853,400
175 Rp 1,179,853,400
176 Rp 1,179,853,400
177 Rp 1,179,853,400
178 Rp 1,179,853,400
179 Rp 1,179,853,400
180 Rp 1,179,853,400
181 Rp 1,179,853,400
182 Rp 1,179,853,400
183 Rp 1,179,853,400
184 Rp 1,179,853,400
185 Rp 1,179,853,400
186 Rp 1,179,853,400
187 Rp 1,179,853,400
188 Rp 1,179,853,400
189 Rp 1,179,853,400
190 Rp 1,179,853,400
191 Rp 1,179,853,400
192 Rp 1,179,853,400
193 Rp 1,179,853,400
194 Rp 1,179,853,400
195 Rp 1,179,853,400
196 Rp 1,179,853,400
197 Rp 1,179,853,400
198 Rp 1,179,853,400
fcpangalengan tc c
Rp 1,060,393,400 Rp 1,179,853,400
Rp 1,060,393,400 Rp 1,188,656,944
Rp 1,060,393,400 Rp 1,197,460,488
Rp 1,060,393,400 Rp 1,206,264,032 GRAFI
Rp 1,060,393,400 Rp
Rp3,500,000,000 1,215,067,576
Rp 1,060,393,400 Rp 1,223,871,121
Rp 1,060,393,400 Rp 1,232,674,665
Rp 1,060,393,400 Rp 1,241,478,209
Rp 1,060,393,400 Rp 1,250,281,753
Rp3,000,000,000
Rp 1,060,393,400 Rp 1,259,085,297
Rp 1,060,393,400 Rp 1,267,888,841
Rp 1,060,393,400 Rp 1,276,692,385
Rp 1,060,393,400 Rp 1,285,495,929
Rp Rp2,500,000,000
1,060,393,400 Rp 1,294,299,473
Rp 1,060,393,400 Rp 1,303,103,017
Rp 1,060,393,400 Rp 1,311,906,562
Rp 1,060,393,400 Rp 1,320,710,106
BIAYA

Rp 1,060,393,400 Rp
Rp2,000,000,000 1,329,513,650
Rp 1,060,393,400 Rp 1,338,317,194
Rp 1,060,393,400 Rp 1,347,120,738
Rp 1,060,393,400 Rp 1,355,924,282
Rp 1,060,393,400 Rp
Rp1,500,000,000 1,364,727,826
Rp 1,060,393,400 Rp 1,373,531,370
Rp 1,060,393,400 Rp 1,382,334,914
Rp 1,060,393,400 Rp 1,391,138,458
Rp 1,060,393,400 Rp 1,399,942,003
Rp1,000,000,000
Rp 1,060,393,400 Rp 1,408,745,547
Rp 1,060,393,400 Rp 1,417,549,091
Rp 1,060,393,400 Rp 1,426,352,635
Rp 1,060,393,400 Rp 1,435,156,179
Rp 1,060,393,400 Rp500,000,000
Rp 1,443,959,723
Rp 1,060,393,400 Rp 1,452,763,267
Rp 1,060,393,400 Rp 1,461,566,811
Rp 1,060,393,400 Rp 1,470,370,355
Rp 1,060,393,400 Rp Rp- 1,479,173,899
25

57
13
17
21

29
33
37
41
45
49
53

61
65
69
73
77
81
1
5
9

Rp 1,060,393,400 Rp 1,487,977,444
Rp 1,060,393,400 Rp 1,496,780,988
Rp 1,060,393,400 Rp 1,505,584,532
Rp 1,060,393,400 Rp 1,514,388,076
Rp 1,060,393,400 Rp 1,523,191,620
Rp 1,060,393,400 Rp 1,531,995,164
Rp 1,060,393,400 Rp 1,540,798,708
Rp 1,060,393,400 Rp 1,549,602,252
Rp 1,060,393,400 Rp 1,558,405,796
Rp 1,060,393,400 Rp 1,567,209,340
Rp 1,060,393,400 Rp 1,576,012,885
Rp 1,060,393,400 Rp 1,584,816,429
Rp 1,060,393,400 Rp 1,593,619,973
Rp 1,060,393,400 Rp 1,602,423,517
Rp 1,060,393,400 Rp 1,611,227,061
Rp 1,060,393,400 Rp 1,620,030,605
Rp 1,060,393,400 Rp 1,628,834,149
Rp 1,060,393,400 Rp 1,637,637,693
Rp 1,060,393,400 Rp 1,646,441,237
Rp 1,060,393,400 Rp 1,655,244,781
Rp 1,060,393,400 Rp 1,664,048,326
Rp 1,060,393,400 Rp 1,672,851,870
Rp 1,060,393,400 Rp 1,681,655,414
Rp 1,060,393,400 Rp 1,690,458,958
Rp 1,060,393,400 Rp 1,699,262,502
Rp 1,060,393,400 Rp 1,708,066,046
Rp 1,060,393,400 Rp 1,716,869,590
Rp 1,060,393,400 Rp 1,725,673,134
Rp 1,060,393,400 Rp 1,734,476,678
Rp 1,060,393,400 Rp 1,743,280,222
Rp 1,060,393,400 Rp 1,752,083,767
Rp 1,060,393,400 Rp 1,760,887,311
Rp 1,060,393,400 Rp 1,769,690,855
Rp 1,060,393,400 Rp 1,778,494,399
Rp 1,060,393,400 Rp 1,787,297,943
Rp 1,060,393,400 Rp 1,796,101,487
Rp 1,060,393,400 Rp 1,804,905,031
Rp 1,060,393,400 Rp 1,813,708,575
Rp 1,060,393,400 Rp 1,822,512,119
Rp 1,060,393,400 Rp 1,831,315,663
Rp 1,060,393,400 Rp 1,840,119,208
Rp 1,060,393,400 Rp 1,848,922,752
Rp 1,060,393,400 Rp 1,857,726,296
Rp 1,060,393,400 Rp 1,866,529,840
Rp 1,060,393,400 Rp 1,875,333,384
Rp 1,060,393,400 Rp 1,884,136,928
Rp 1,060,393,400 Rp 1,892,940,472
Rp 1,060,393,400 Rp 1,901,744,016
Rp 1,060,393,400 Rp 1,910,547,560
Rp 1,060,393,400 Rp 1,919,351,104
Rp 1,060,393,400 Rp 1,928,154,649
Rp 1,060,393,400 Rp 1,936,958,193
Rp 1,060,393,400 Rp 1,945,761,737
Rp 1,060,393,400 Rp 1,954,565,281
Rp 1,060,393,400 Rp 1,963,368,825
Rp 1,060,393,400 Rp 1,972,172,369
Rp 1,060,393,400 Rp 1,980,975,913
Rp 1,060,393,400 Rp 1,989,779,457
Rp 1,060,393,400 Rp 1,998,583,001
Rp 1,060,393,400 Rp 2,007,386,545
Rp 1,060,393,400 Rp 2,016,190,090
Rp 1,060,393,400 Rp 2,024,993,634
Rp 1,060,393,400 Rp 2,033,797,178
Rp 1,060,393,400 Rp 2,042,600,722
Rp 1,060,393,400 Rp 2,051,404,266
Rp 1,060,393,400 Rp 2,060,207,810
Rp 1,060,393,400 Rp 2,069,011,354
Rp 1,060,393,400 Rp 2,077,814,898
Rp 1,060,393,400 Rp 2,086,618,442
Rp 1,060,393,400 Rp 2,095,421,986
Rp 1,060,393,400 Rp 2,104,225,531
Rp 1,060,393,400 Rp 2,113,029,075
Rp 1,060,393,400 Rp 2,121,832,619
Rp 1,060,393,400 Rp 2,130,636,163
Rp 1,060,393,400 Rp 2,139,439,707
Rp 1,060,393,400 Rp 2,148,243,251
Rp 1,060,393,400 Rp 2,157,046,795
Rp 1,060,393,400 Rp 2,165,850,339
Rp 1,060,393,400 Rp 2,174,653,883
Rp 1,060,393,400 Rp 2,183,457,427
Rp 1,060,393,400 Rp 2,192,260,972
Rp 1,060,393,400 Rp 2,201,064,516
Rp 1,060,393,400 Rp 2,209,868,060
Rp 1,060,393,400 Rp 2,218,671,604
Rp 1,060,393,400 Rp 2,227,475,148
Rp 1,060,393,400 Rp 2,236,278,692
Rp 1,060,393,400 Rp 2,245,082,236
Rp 1,060,393,400 Rp 2,253,885,780
Rp 1,060,393,400 Rp 2,262,689,324
Rp 1,060,393,400 Rp 2,271,492,868
Rp 1,060,393,400 Rp 2,280,296,413
Rp 1,060,393,400 Rp 2,289,099,957
Rp 1,060,393,400 Rp 2,297,903,501
Rp 1,060,393,400 Rp 2,306,707,045
Rp 1,060,393,400 Rp 2,315,510,589
Rp 1,060,393,400 Rp 2,324,314,133
Rp 1,060,393,400 Rp 2,333,117,677
Rp 1,060,393,400 Rp 2,341,921,221
Rp 1,060,393,400 Rp 2,350,724,765
Rp 1,060,393,400 Rp 2,359,528,309
Rp 1,060,393,400 Rp 2,368,331,854
Rp 1,060,393,400 Rp 2,377,135,398
Rp 1,060,393,400 Rp 2,385,938,942
Rp 1,060,393,400 Rp 2,394,742,486
Rp 1,060,393,400 Rp 2,403,546,030
Rp 1,060,393,400 Rp 2,412,349,574
Rp 1,060,393,400 Rp 2,421,153,118
Rp 1,060,393,400 Rp 2,429,956,662
Rp 1,060,393,400 Rp 2,438,760,206
Rp 1,060,393,400 Rp 2,447,563,750
Rp 1,060,393,400 Rp 2,456,367,295
Rp 1,060,393,400 Rp 2,465,170,839
Rp 1,060,393,400 Rp 2,473,974,383
Rp 1,060,393,400 Rp 2,482,777,927
Rp 1,060,393,400 Rp 2,491,581,471
Rp 1,060,393,400 Rp 2,500,385,015
Rp 1,060,393,400 Rp 2,509,188,559
Rp 1,060,393,400 Rp 2,517,992,103
Rp 1,060,393,400 Rp 2,526,795,647
Rp 1,060,393,400 Rp 2,535,599,191
Rp 1,060,393,400 Rp 2,544,402,736
Rp 1,060,393,400 Rp 2,553,206,280
Rp 1,060,393,400 Rp 2,562,009,824
Rp 1,060,393,400 Rp 2,570,813,368
Rp 1,060,393,400 Rp 2,579,616,912
Rp 1,060,393,400 Rp 2,588,420,456
Rp 1,060,393,400 Rp 2,597,224,000
Rp 1,060,393,400 Rp 2,606,027,544
Rp 1,060,393,400 Rp 2,614,831,088
Rp 1,060,393,400 Rp 2,623,634,632
Rp 1,060,393,400 Rp 2,632,438,177
Rp 1,060,393,400 Rp 2,641,241,721
Rp 1,060,393,400 Rp 2,650,045,265
Rp 1,060,393,400 Rp 2,658,848,809
Rp 1,060,393,400 Rp 2,667,652,353
Rp 1,060,393,400 Rp 2,676,455,897
Rp 1,060,393,400 Rp 2,685,259,441
Rp 1,060,393,400 Rp 2,694,062,985
Rp 1,060,393,400 Rp 2,702,866,529
Rp 1,060,393,400 Rp 2,711,670,073
Rp 1,060,393,400 Rp 2,720,473,618
Rp 1,060,393,400 Rp 2,729,277,162
Rp 1,060,393,400 Rp 2,738,080,706
Rp 1,060,393,400 Rp 2,746,884,250
Rp 1,060,393,400 Rp 2,755,687,794
Rp 1,060,393,400 Rp 2,764,491,338
Rp 1,060,393,400 Rp 2,773,294,882
Rp 1,060,393,400 Rp 2,782,098,426
Rp 1,060,393,400 Rp 2,790,901,970
Rp 1,060,393,400 Rp 2,799,705,514
Rp 1,060,393,400 Rp 2,808,509,059
Rp 1,060,393,400 Rp 2,817,312,603
Rp 1,060,393,400 Rp 2,826,116,147
Rp 1,060,393,400 Rp 2,834,919,691
Rp 1,060,393,400 Rp 2,843,723,235
Rp 1,060,393,400 Rp 2,852,526,779
Rp 1,060,393,400 Rp 2,861,330,323
Rp 1,060,393,400 Rp 2,870,133,867
Rp 1,060,393,400 Rp 2,878,937,411
Rp 1,060,393,400 Rp 2,887,740,955
Rp 1,060,393,400 Rp 2,896,544,500
Rp 1,060,393,400 Rp 2,905,348,044
Rp 1,060,393,400 Rp 2,914,151,588
Rp 1,060,393,400 Rp 2,922,955,132
tc p
Rp 1,060,393,400
Rp 1,069,897,256
Rp 1,079,401,112
Rp GRAFIK PENENTUAN LOKASI
1,088,904,968
Rp 1,098,408,824
Rp 1,107,912,681
Rp 1,117,416,537
Rp 1,126,920,393
Rp 1,136,424,249
Rp 1,145,928,105
Rp 1,155,431,961
Rp 1,164,935,817
Rp 1,174,439,673
Rp 1,183,943,529
Rp 1,193,447,385
Rp 1,202,951,242
Rp 1,212,455,098
Rp 1,221,958,954
Rp 1,231,462,810
Rp 1,240,966,666
Rp 1,250,470,522
Rp 1,259,974,378
Rp 1,269,478,234
Rp 1,278,982,090
Rp 1,288,485,946
Rp 1,297,989,803
Rp 1,307,493,659
Rp 1,316,997,515
Rp 1,326,501,371
Rp 1,336,005,227
Rp 1,345,509,083
Rp 1,355,012,939
Rp 1,364,516,795
Rp 1,374,020,651
Rp 1,383,524,507
25

57
13
17
21

29
33
37
41
45
49
53

61
65
69
73
77
81
85
89
93
97
101
105
109
113

121
125
129
133
137
141
145

153
157
161
165
169
173
177
181
185
189
117

149

Rp 1,393,028,364
Rp 1,402,532,220
Rp 1,412,036,076
Rp 1,421,539,932
Rp 1,431,043,788
Rp 1,440,547,644
Rp 1,450,051,500
Rp 1,459,555,356
Rp 1,469,059,212
Rp 1,478,563,068
Rp 1,488,066,925
Rp 1,497,570,781
Rp 1,507,074,637
Rp 1,516,578,493
Rp 1,526,082,349
Rp 1,535,586,205
Rp 1,545,090,061
Rp 1,554,593,917
Rp 1,564,097,773
Rp 1,573,601,629
Rp 1,583,105,486
Rp 1,592,609,342
Rp 1,602,113,198
Rp 1,611,617,054
Rp 1,621,120,910
Rp 1,630,624,766
Rp 1,640,128,622
Rp 1,649,632,478
Rp 1,659,136,334
Rp 1,668,640,190
Rp 1,678,144,047
Rp 1,687,647,903
Rp 1,697,151,759
Rp 1,706,655,615
Rp 1,716,159,471
Rp 1,725,663,327
Rp 1,735,167,183
Rp 1,744,671,039
Rp 1,754,174,895
Rp 1,763,678,751
Rp 1,773,182,608
Rp 1,782,686,464
Rp 1,792,190,320
Rp 1,801,694,176
Rp 1,811,198,032
Rp 1,820,701,888
Rp 1,830,205,744
Rp 1,839,709,600
Rp 1,849,213,456
Rp 1,858,717,312
Rp 1,868,221,169
Rp 1,877,725,025
Rp 1,887,228,881
Rp 1,896,732,737
Rp 1,906,236,593
Rp 1,915,740,449
Rp 1,925,244,305
Rp 1,934,748,161
Rp 1,944,252,017
Rp 1,953,755,873
Rp 1,963,259,730
Rp 1,972,763,586
Rp 1,982,267,442
Rp 1,991,771,298
Rp 2,001,275,154
Rp 2,010,779,010
Rp 2,020,282,866
Rp 2,029,786,722
Rp 2,039,290,578
Rp 2,048,794,434
Rp 2,058,298,291
Rp 2,067,802,147
Rp 2,077,306,003
Rp 2,086,809,859
Rp 2,096,313,715
Rp 2,105,817,571
Rp 2,115,321,427
Rp 2,124,825,283
Rp 2,134,329,139
Rp 2,143,832,995
Rp 2,153,336,852
Rp 2,162,840,708
Rp 2,172,344,564
Rp 2,181,848,420
Rp 2,191,352,276
Rp 2,200,856,132
Rp 2,210,359,988
Rp 2,219,863,844
Rp 2,229,367,700
Rp 2,238,871,556
Rp 2,248,375,413
Rp 2,257,879,269
Rp 2,267,383,125
Rp 2,276,886,981
Rp 2,286,390,837
Rp 2,295,894,693
Rp 2,305,398,549
Rp 2,314,902,405
Rp 2,324,406,261
Rp 2,333,910,117
Rp 2,343,413,974
Rp 2,352,917,830
Rp 2,362,421,686
Rp 2,371,925,542
Rp 2,381,429,398
Rp 2,390,933,254
Rp 2,400,437,110
Rp 2,409,940,966
Rp 2,419,444,822
Rp 2,428,948,678
Rp 2,438,452,535
Rp 2,447,956,391
Rp 2,457,460,247
Rp 2,466,964,103
Rp 2,476,467,959
Rp 2,485,971,815
Rp 2,495,475,671
Rp 2,504,979,527
Rp 2,514,483,383
Rp 2,523,987,239
Rp 2,533,491,096
Rp 2,542,994,952
Rp 2,552,498,808
Rp 2,562,002,664
Rp 2,571,506,520
Rp 2,581,010,376
Rp 2,590,514,232
Rp 2,600,018,088
Rp 2,609,521,944
Rp 2,619,025,800
Rp 2,628,529,657
Rp 2,638,033,513
Rp 2,647,537,369
Rp 2,657,041,225
Rp 2,666,545,081
Rp 2,676,048,937
Rp 2,685,552,793
Rp 2,695,056,649
Rp 2,704,560,505
Rp 2,714,064,361
Rp 2,723,568,218
Rp 2,733,072,074
Rp 2,742,575,930
Rp 2,752,079,786
Rp 2,761,583,642
Rp 2,771,087,498
Rp 2,780,591,354
Rp 2,790,095,210
Rp 2,799,599,066
Rp 2,809,102,922
Rp 2,818,606,779
Rp 2,828,110,635
Rp 2,837,614,491
Rp 2,847,118,347
Rp 2,856,622,203
Rp 2,866,126,059
Rp 2,875,629,915
Rp 2,885,133,771
Rp 2,894,637,627
Rp 2,904,141,483
Rp 2,913,645,340
Rp 2,923,149,196
Rp 2,932,653,052
Rp 2,942,156,908
FC CIWIDEY
FC
PANGALENGA
N
TC CIWIDEY
157
161
165
169
173
177
181
185
189
193
197
Hasil Produksi 4200 unit/bulan dengan scrapt 15% = 4830 unit/bulan
Hasil/hari 241.5 unit => Quantity batch/hari, vol 250ml/unit

NO Jenis Biaya Kapasitas Alat/Mesin


Fixed Cost (FC) Investasi
1 Tanah (m2) 200
2 Bangunan (m2) 150
3 Mesin dan Peralatan
Timbangan 60 kg
Iso Mantle Electric Heater 6L
Fresh milk tank
Mixing tank
Sistem pipa
PHE (Plate Heat Exchange)
Water bath pasteuriser
Filling & Capping machine
Total
Fixed Cost (FC) Produksi
4 Biaya Pemeliharaan
Pemeliharaan peralatan
Pemeliharaan Alat transportasi
Pemeliharaan Bangunan
5 Tenaga Kerja
Pimpinan (1 orang)
Staf (4 orang)
Operasional (8 Orang)
6 Lain-lain
Total
Jumlah Fixed Cost
7 Pajak 10%
Total Fixed Cost

B. Variabel Cost (VC)

No Jenis Biaya I unit (250 ml)


1 Raw Material
a Fresh Milk (90%) 0.24
b Butterscotch (10%)
brown sugar 5
Unsalted Butter 1.25
Susu UHT Full Cream 5
Vanili 0.01
Garam 0.3
Total
2 Bahan Pengemas
botol jar plastik 250 ml 1
sticker kemasan 1
Karton box 0.1
Total
3 Listrik
4 Air
5 Bahan bakar Gas
6 Transportasi
7 Lain-lain
Total
Jumlah Variabel Cost
y batch/hari, vol 250ml/unit = 60375 ml =>

Alternatif Lokasi
Pangalengan Ciwidey Lembang

Rp 34,000,000 Rp 50,000,000 Rp 260,000,000


Rp 195,000,000 Rp 210,000,000 Rp 630,000,000

Rp 2,250,000 ### Rp 2,250,000


Rp 3,157,900 ### Rp 3,157,900
Rp 6,600,000 ### Rp 6,600,000
Rp 657,895,000 ### Rp 657,895,000
Rp 10,200,000 ### Rp 10,200,000
Rp 12,500,000 ### Rp 12,500,000
Rp 32,892,500 ### Rp 32,892,500
Rp 13,157,900 ### Rp 13,157,900
Rp 967,653,300 Rp 998,653,300 Rp 1,628,653,300

Rp 7,000,000 ### Rp 7,000,000


Rp 1,200,000 ### Rp 1,200,000
Rp 3,000,000 ### Rp 3,000,000

Rp 6,500,000 ### Rp 6,500,000


Rp 11,120,000 Rp 10,720,000 Rp 10,800,000
Rp 18,205,720 Rp 18,205,720 Rp 18,241,400
Rp 2,000,000 ### Rp 2,000,000
Rp 49,025,720 Rp 48,625,720 Rp 48,741,400
Rp 1,016,679,020 Rp1,047,279,020 Rp 1,677,394,700
Rp 101,667,902 Rp 104,727,902 Rp 167,739,470
Rp 1,118,346,922 Rp1,152,006,922 Rp 1,845,134,170

Alternatif Lokasi
Pangalengan Ciwidey Lembang

Rp 960 Rp 648 Rp 1,296

Rp 940 Rp 940 Rp 940


Rp 155 Rp 155 Rp 155
Rp 73 Rp 73 Rp 73
Rp 16 Rp 16 Rp 16
Rp 3 Rp 3 Rp 3
Rp 2,146 Rp 1,834 Rp 2,482

Rp 1,500 Rp 1,500 Rp 1,500


Rp 50 Rp 50 Rp 50
Rp 175 Rp 175 Rp 175
Rp 1,725 Rp 1,725 Rp 1,725
Rp 1,500,000 Rp 1,500,000 Rp 1,500,000
Rp 2,000,000 Rp 1,800,000 Rp 1,600,000
Rp 3,000,000 Rp 3,000,000 Rp 3,000,000
Rp 2,000,000 Rp 1,500,000 Rp 1,400,000
Rp 1,000,000 ### Rp 1,000,000
Rp 9,500,000 Rp 8,800,000 Rp 8,500,000
Rp 9,503,871 Rp 8,803,559 Rp 8,504,207
60.375 kg

LOKASI FC
pangalengan Rp 1,118,346,922
ciwidey Rp 1,152,006,922
lembang Rp 1,845,134,170

banyak penjualan pangalengan


0 Rp 1,118,346,922
20 Rp 1,308,424,342
40 Rp 1,498,501,763
60 Rp
Rp45,000,000,000 1,688,579,183
80 Rp 1,878,656,604
100 Rp 2,068,734,024
120 Rp 2,258,811,444
140 Rp
Rp40,000,000,000 2,448,888,865
160 Rp 2,638,966,285
180 Rp 2,829,043,706
200 Rp 3,019,121,126
220 Rp
Rp35,000,000,000 3,209,198,546
240 Rp 3,399,275,967
260 Rp 3,589,353,387
280 Rp 3,779,430,808
Rp30,000,000,000
300 Rp 3,969,508,228
320 Rp 4,159,585,648
Axis Title

340 Rp 4,349,663,069
360 Rp 4,539,740,489
Rp25,000,000,000
400 Rp 4,919,895,330
420 Rp 5,109,972,750
440 Rp 5,300,050,171
460 Rp 5,490,127,591
Rp20,000,000,000
480 Rp 5,680,205,012

Rp15,000,000,000
Rp20,000,000,000
500 Rp 5,870,282,432
520 Rp 6,060,359,852
540 Rp 6,250,437,273
Rp15,000,000,000
560 Rp 6,440,514,693
580 Rp 6,630,592,114
600 Rp 6,820,669,534
620 Rp 7,010,746,954
Rp10,000,000,000
640 Rp 7,200,824,375
660 Rp 7,390,901,795
680 Rp 7,580,979,216
700 Rp 7,771,056,636
Rp5,000,000,000
720 Rp 7,961,134,056
740 Rp 8,151,211,477
760 Rp 8,341,288,897
780 Rp 8,531,366,318
Rp-
800 Rp 0 8,721,443,738
500 1000
820 Rp 8,911,521,158
840 Rp 9,101,598,579
860 Rp 9,291,675,999
880 Rp 9,481,753,420
900 Rp 9,671,830,840
920 Rp 9,861,908,260
940 Rp 10,051,985,681
960 Rp 10,242,063,101
980 Rp 10,432,140,522
1000 Rp 10,622,217,942
1020 Rp 10,812,295,362
1040 Rp 11,002,372,783
1060 Rp 11,192,450,203
1080 Rp 11,382,527,624
1100 Rp 11,572,605,044
1120 Rp 11,762,682,464
1140 Rp 11,952,759,885
1160 Rp 12,142,837,305
1180 Rp 12,332,914,726
1200 Rp 12,522,992,146
1220 Rp 12,713,069,566
1240 Rp 12,903,146,987
1260 Rp 13,093,224,407
1280 Rp 13,283,301,828
1300 Rp 13,473,379,248
1320 Rp 13,663,456,668
1340 Rp 13,853,534,089
1360 Rp 14,043,611,509
1380 Rp 14,233,688,930
1400 Rp 14,423,766,350
1420 Rp 14,613,843,770
1440 Rp 14,803,921,191
1460 Rp 14,993,998,611
1480 Rp 15,184,076,032
1500 Rp 15,374,153,452
1520 Rp 15,564,230,872
1540 Rp 15,754,308,293
1560 Rp 15,944,385,713
1580 Rp 16,134,463,134
1600 Rp 16,324,540,554
1620 Rp 16,514,617,974
1640 Rp 16,704,695,395
1660 Rp 16,894,772,815
1680 Rp 17,084,850,236
1700 Rp 17,274,927,656
1720 Rp 17,465,005,076
1740 Rp 17,655,082,497
1760 Rp 17,845,159,917
1780 Rp 18,035,237,338
1800 Rp 18,225,314,758
1820 Rp 18,415,392,178
1840 Rp 18,605,469,599
1860 Rp 18,795,547,019
1880 Rp 18,985,624,440
1900 Rp 19,175,701,860
1920 Rp 19,365,779,280
1940 Rp 19,555,856,701
1960 Rp 19,745,934,121
1980 Rp 19,936,011,542
2000 Rp 20,126,088,962
2020 Rp 20,316,166,382
2040 Rp 20,506,243,803
2060 Rp 20,696,321,223
2080 Rp 20,886,398,644
2100 Rp 21,076,476,064
2120 Rp 21,266,553,484
2140 Rp 21,456,630,905
2160 Rp 21,646,708,325
2180 Rp 21,836,785,746
2200 Rp 22,026,863,166
2220 Rp 22,216,940,586
2240 Rp 22,407,018,007
2260 Rp 22,597,095,427
2280 Rp 22,787,172,848
2300 Rp 22,977,250,268
2320 Rp 23,167,327,688
2340 Rp 23,357,405,109
2360 Rp 23,547,482,529
2380 Rp 23,737,559,950
2400 Rp 23,927,637,370
2420 Rp 24,117,714,790
2440 Rp 24,307,792,211
2460 Rp 24,497,869,631
2480 Rp 24,687,947,052
2500 Rp 24,878,024,472
2520 Rp 25,068,101,892
2540 Rp 25,258,179,313
2560 Rp 25,448,256,733
2580 Rp 25,638,334,154
2600 Rp 25,828,411,574
2620 Rp 26,018,488,994
2640 Rp 26,208,566,415
2660 Rp 26,398,643,835
2680 Rp 26,588,721,256
2700 Rp 26,778,798,676
2720 Rp 26,968,876,096
2740 Rp 27,158,953,517
2760 Rp 27,349,030,937
2780 Rp 27,539,108,358
2800 Rp 27,729,185,778
2820 Rp 27,919,263,198
2840 Rp 28,109,340,619
2860 Rp 28,299,418,039
2880 Rp 28,489,495,460
2900 Rp 28,679,572,880
2920 Rp 28,869,650,300
2940 Rp 29,059,727,721
2960 Rp 29,249,805,141
2980 Rp 29,439,882,562
3000 Rp 29,629,959,982
3020 Rp 29,820,037,402
3040 Rp 30,010,114,823
3060 Rp 30,200,192,243
3080 Rp 30,390,269,664
3100 Rp 30,580,347,084
3120 Rp 30,770,424,504
3140 Rp 30,960,501,925
3160 Rp 31,150,579,345
3180 Rp 31,340,656,766
3200 Rp 31,530,734,186
3220 Rp 31,720,811,606
3240 Rp 31,910,889,027
3260 Rp 32,100,966,447
3280 Rp 32,291,043,868
3300 Rp 32,481,121,288
3320 Rp 32,671,198,708
3340 Rp 32,861,276,129
3360 Rp 33,051,353,549
3380 Rp 33,241,430,970
3400 Rp 33,431,508,390
3420 Rp 33,621,585,810
3440 Rp 33,811,663,231
3460 Rp 34,001,740,651
3480 Rp 34,191,818,072
3500 Rp 34,381,895,492
3520 Rp 34,571,972,912
3540 Rp 34,762,050,333
3560 Rp 34,952,127,753
3580 Rp 35,142,205,174
3600 Rp 35,332,282,594
3620 Rp 35,522,360,014
3640 Rp 35,712,437,435
3660 Rp 35,902,514,855
3680 Rp 36,092,592,276
3700 Rp 36,282,669,696
3720 Rp 36,472,747,116
3740 Rp 36,662,824,537
3760 Rp 36,852,901,957
3780 Rp 37,042,979,378
3800 Rp 37,233,056,798
3820 Rp 37,423,134,218
3840 Rp 37,613,211,639
3860 Rp 37,803,289,059
3880 Rp 37,993,366,480
3900 Rp 38,183,443,900
3920 Rp 38,373,521,320
3940 Rp 38,563,598,741
3960 Rp 38,753,676,161
3980 Rp 38,943,753,582
4000 Rp 39,133,831,002
4020 Rp 39,323,908,422
4040 Rp 39,513,985,843
4060 Rp 39,704,063,263
4080 Rp 39,894,140,684
4100 Rp 40,084,218,104
4120 Rp 40,274,295,524
4140 Rp 40,464,372,945
4160 Rp 40,654,450,365
4180 Rp 40,844,527,786
4200 Rp 41,034,605,206
4220 Rp 41,224,682,626
4240 Rp 41,414,760,047
4260 Rp 41,604,837,467
4280 Rp 41,794,914,888
4300 Rp 41,984,992,308
4320 Rp 42,175,069,728
4340 Rp 42,365,147,149
4360 Rp 42,555,224,569
4380 Rp 42,745,301,990
4400 Rp 42,935,379,410
4420 Rp 43,125,456,830
4440 Rp 43,315,534,251
4460 Rp 43,505,611,671
4480 Rp 43,695,689,092
4500 Rp 43,885,766,512
4520 Rp 44,075,843,932
4540 Rp 44,265,921,353
4560 Rp 44,455,998,773
4580 Rp 44,646,076,194
VC TC PERHITUNGAN
Rp 9,503,871 Rp 47,022,043,949
Rp 8,803,559 Rp 43,673,196,989
Rp 8,504,207 Rp 42,920,454,077

ciwidey lembang
Rp 1,152,006,922 Rp 1,845,134,170
Rp 1,328,078,102 Rp 2,015,218,310
Rp 1,504,149,283 Rp 2,185,302,451
Rp 1,680,220,463 Rp 2,355,386,591
Rp 1,856,291,644 Rp 2,525,470,732
Rp 2,032,362,824 Rp 2,695,554,872
Rp 2,208,434,004 Rp 2,865,639,012
Rp 2,384,505,185 Rp 3,035,723,153
Rp 2,560,576,365 Rp 3,205,807,293
Rp 2,736,647,546 Rp 3,375,891,434
Rp 2,912,718,726 Rp 3,545,975,574
Rp 3,088,789,906 Rp 3,716,059,714
Rp 3,264,861,087 Rp 3,886,143,855
Rp 3,440,932,267 Rp 4,056,227,995
Rp 3,617,003,448 Rp 4,226,312,136
Rp 3,793,074,628 Rp 4,396,396,276
Rp 3,969,145,808 Rp 4,566,480,416
Rp 4,145,216,989 Rp 4,736,564,557
Rp 4,321,288,169 Rp 4,906,648,697
Rp 4,673,430,530 Rp 5,246,816,978
Rp 4,849,501,710 Rp 5,416,901,118
Rp 5,025,572,891 Rp 5,586,985,259
Rp 5,201,644,071 Rp 5,757,069,399
Rp 5,377,715,252 Rp 5,927,153,540
Rp 5,553,786,432 Rp 6,097,237,680
Rp 5,729,857,612 Rp 6,267,321,820
Rp 5,905,928,793 Rp 6,437,405,961
Rp 6,081,999,973 Rp 6,607,490,101
Rp 6,258,071,154 Rp 6,777,574,242
Rp 6,434,142,334 Rp 6,947,658,382
Rp 6,610,213,514 Rp 7,117,742,522
Rp 6,786,284,695 Rp 7,287,826,663
Rp 6,962,355,875 Rp 7,457,910,803
Rp 7,138,427,056 Rp 7,627,994,944
Rp 7,314,498,236 Rp 7,798,079,084
Rp 7,490,569,416 Rp 7,968,163,224
Rp 7,666,640,597 Rp 8,138,247,365
Rp 7,842,711,777 Rp 8,308,331,505
Rp 8,018,782,958 Rp 8,478,415,646
Rp 8,194,854,138 Rp1500 8,648,499,786
500 1000 2000 2500
Rp 8,370,925,318 Rp 8,818,583,926 Axis Title
Rp 8,546,996,499 Rp 8,988,668,067
Rp 8,723,067,679 Rp 9,158,752,207
Rp 8,899,138,860 Rp 9,328,836,348
Rp 9,075,210,040 Rp 9,498,920,488
Rp 9,251,281,220 Rp 9,669,004,628
Rp 9,427,352,401 Rp 9,839,088,769
Rp 9,603,423,581 Rp 10,009,172,909
Rp 9,779,494,762 Rp 10,179,257,050
Rp 9,955,565,942 Rp 10,349,341,190
Rp 10,131,637,122 Rp 10,519,425,330
Rp 10,307,708,303 Rp 10,689,509,471
Rp 10,483,779,483 Rp 10,859,593,611
Rp 10,659,850,664 Rp 11,029,677,752
Rp 10,835,921,844 Rp 11,199,761,892
Rp 11,011,993,024 Rp 11,369,846,032
Rp 11,188,064,205 Rp 11,539,930,173
Rp 11,364,135,385 Rp 11,710,014,313
Rp 11,540,206,566 Rp 11,880,098,454
Rp 11,716,277,746 Rp 12,050,182,594
Rp 11,892,348,926 Rp 12,220,266,734
Rp 12,068,420,107 Rp 12,390,350,875
Rp 12,244,491,287 Rp 12,560,435,015
Rp 12,420,562,468 Rp 12,730,519,156
Rp 12,596,633,648 Rp 12,900,603,296
Rp 12,772,704,828 Rp 13,070,687,436
Rp 12,948,776,009 Rp 13,240,771,577
Rp 13,124,847,189 Rp 13,410,855,717
Rp 13,300,918,370 Rp 13,580,939,858
Rp 13,476,989,550 Rp 13,751,023,998
Rp 13,653,060,730 Rp 13,921,108,138
Rp 13,829,131,911 Rp 14,091,192,279
Rp 14,005,203,091 Rp 14,261,276,419
Rp 14,181,274,272 Rp 14,431,360,560
Rp 14,357,345,452 Rp 14,601,444,700
Rp 14,533,416,632 Rp 14,771,528,840
Rp 14,709,487,813 Rp 14,941,612,981
Rp 14,885,558,993 Rp 15,111,697,121
Rp 15,061,630,174 Rp 15,281,781,262
Rp 15,237,701,354 Rp 15,451,865,402
Rp 15,413,772,534 Rp 15,621,949,542
Rp 15,589,843,715 Rp 15,792,033,683
Rp 15,765,914,895 Rp 15,962,117,823
Rp 15,941,986,076 Rp 16,132,201,964
Rp 16,118,057,256 Rp 16,302,286,104
Rp 16,294,128,436 Rp 16,472,370,244
Rp 16,470,199,617 Rp 16,642,454,385
Rp 16,646,270,797 Rp 16,812,538,525
Rp 16,822,341,978 Rp 16,982,622,666
Rp 16,998,413,158 Rp 17,152,706,806
Rp 17,174,484,338 Rp 17,322,790,946
Rp 17,350,555,519 Rp 17,492,875,087
Rp 17,526,626,699 Rp 17,662,959,227
Rp 17,702,697,880 Rp 17,833,043,368
Rp 17,878,769,060 Rp 18,003,127,508
Rp 18,054,840,240 Rp 18,173,211,648
Rp 18,230,911,421 Rp 18,343,295,789
Rp 18,406,982,601 Rp 18,513,379,929
Rp 18,583,053,782 Rp 18,683,464,070
Rp 18,759,124,962 Rp 18,853,548,210
Rp 18,935,196,142 Rp 19,023,632,350
Rp 19,111,267,323 Rp 19,193,716,491
Rp 19,287,338,503 Rp 19,363,800,631
Rp 19,463,409,684 Rp 19,533,884,772
Rp 19,639,480,864 Rp 19,703,968,912
Rp 19,815,552,044 Rp 19,874,053,052
Rp 19,991,623,225 Rp 20,044,137,193
Rp 20,167,694,405 Rp 20,214,221,333
Rp 20,343,765,586 Rp 20,384,305,474
Rp 20,519,836,766 Rp 20,554,389,614
Rp 20,695,907,946 Rp 20,724,473,754
Rp 20,871,979,127 Rp 20,894,557,895
Rp 21,048,050,307 Rp 21,064,642,035
Rp 21,224,121,488 Rp 21,234,726,176
Rp 21,400,192,668 Rp 21,404,810,316
Rp 21,576,263,848 Rp 21,574,894,456
Rp 21,752,335,029 Rp 21,744,978,597
Rp 21,928,406,209 Rp 21,915,062,737
Rp 22,104,477,390 Rp 22,085,146,878
Rp 22,280,548,570 Rp 22,255,231,018
Rp 22,456,619,750 Rp 22,425,315,158
Rp 22,632,690,931 Rp 22,595,399,299
Rp 22,808,762,111 Rp 22,765,483,439
Rp 22,984,833,292 Rp 22,935,567,580
Rp 23,160,904,472 Rp 23,105,651,720
Rp 23,336,975,652 Rp 23,275,735,860
Rp 23,513,046,833 Rp 23,445,820,001
Rp 23,689,118,013 Rp 23,615,904,141
Rp 23,865,189,194 Rp 23,785,988,282
Rp 24,041,260,374 Rp 23,956,072,422
Rp 24,217,331,554 Rp 24,126,156,562
Rp 24,393,402,735 Rp 24,296,240,703
Rp 24,569,473,915 Rp 24,466,324,843
Rp 24,745,545,096 Rp 24,636,408,984
Rp 24,921,616,276 Rp 24,806,493,124
Rp 25,097,687,456 Rp 24,976,577,264
Rp 25,273,758,637 Rp 25,146,661,405
Rp 25,449,829,817 Rp 25,316,745,545
Rp 25,625,900,998 Rp 25,486,829,686
Rp 25,801,972,178 Rp 25,656,913,826
Rp 25,978,043,358 Rp 25,826,997,966
Rp 26,154,114,539 Rp 25,997,082,107
Rp 26,330,185,719 Rp 26,167,166,247
Rp 26,506,256,900 Rp 26,337,250,388
Rp 26,682,328,080 Rp 26,507,334,528
Rp 26,858,399,260 Rp 26,677,418,668
Rp 27,034,470,441 Rp 26,847,502,809
Rp 27,210,541,621 Rp 27,017,586,949
Rp 27,386,612,802 Rp 27,187,671,090
Rp 27,562,683,982 Rp 27,357,755,230
Rp 27,738,755,162 Rp 27,527,839,370
Rp 27,914,826,343 Rp 27,697,923,511
Rp 28,090,897,523 Rp 27,868,007,651
Rp 28,266,968,704 Rp 28,038,091,792
Rp 28,443,039,884 Rp 28,208,175,932
Rp 28,619,111,064 Rp 28,378,260,072
Rp 28,795,182,245 Rp 28,548,344,213
Rp 28,971,253,425 Rp 28,718,428,353
Rp 29,147,324,606 Rp 28,888,512,494
Rp 29,323,395,786 Rp 29,058,596,634
Rp 29,499,466,966 Rp 29,228,680,774
Rp 29,675,538,147 Rp 29,398,764,915
Rp 29,851,609,327 Rp 29,568,849,055
Rp 30,027,680,508 Rp 29,738,933,196
Rp 30,203,751,688 Rp 29,909,017,336
Rp 30,379,822,868 Rp 30,079,101,476
Rp 30,555,894,049 Rp 30,249,185,617
Rp 30,731,965,229 Rp 30,419,269,757
Rp 30,908,036,410 Rp 30,589,353,898
Rp 31,084,107,590 Rp 30,759,438,038
Rp 31,260,178,770 Rp 30,929,522,178
Rp 31,436,249,951 Rp 31,099,606,319
Rp 31,612,321,131 Rp 31,269,690,459
Rp 31,788,392,312 Rp 31,439,774,600
Rp 31,964,463,492 Rp 31,609,858,740
Rp 32,140,534,672 Rp 31,779,942,880
Rp 32,316,605,853 Rp 31,950,027,021
Rp 32,492,677,033 Rp 32,120,111,161
Rp 32,668,748,214 Rp 32,290,195,302
Rp 32,844,819,394 Rp 32,460,279,442
Rp 33,020,890,574 Rp 32,630,363,582
Rp 33,196,961,755 Rp 32,800,447,723
Rp 33,373,032,935 Rp 32,970,531,863
Rp 33,549,104,116 Rp 33,140,616,004
Rp 33,725,175,296 Rp 33,310,700,144
Rp 33,901,246,476 Rp 33,480,784,284
Rp 34,077,317,657 Rp 33,650,868,425
Rp 34,253,388,837 Rp 33,820,952,565
Rp 34,429,460,018 Rp 33,991,036,706
Rp 34,605,531,198 Rp 34,161,120,846
Rp 34,781,602,378 Rp 34,331,204,986
Rp 34,957,673,559 Rp 34,501,289,127
Rp 35,133,744,739 Rp 34,671,373,267
Rp 35,309,815,920 Rp 34,841,457,408
Rp 35,485,887,100 Rp 35,011,541,548
Rp 35,661,958,280 Rp 35,181,625,688
Rp 35,838,029,461 Rp 35,351,709,829
Rp 36,014,100,641 Rp 35,521,793,969
Rp 36,190,171,822 Rp 35,691,878,110
Rp 36,366,243,002 Rp 35,861,962,250
Rp 36,542,314,182 Rp 36,032,046,390
Rp 36,718,385,363 Rp 36,202,130,531
Rp 36,894,456,543 Rp 36,372,214,671
Rp 37,070,527,724 Rp 36,542,298,812
Rp 37,246,598,904 Rp 36,712,382,952
Rp 37,422,670,084 Rp 36,882,467,092
Rp 37,598,741,265 Rp 37,052,551,233
Rp 37,774,812,445 Rp 37,222,635,373
Rp 37,950,883,626 Rp 37,392,719,514
Rp 38,126,954,806 Rp 37,562,803,654
Rp 38,303,025,986 Rp 37,732,887,794
Rp 38,479,097,167 Rp 37,902,971,935
Rp 38,655,168,347 Rp 38,073,056,075
Rp 38,831,239,528 Rp 38,243,140,216
Rp 39,007,310,708 Rp 38,413,224,356
Rp 39,183,381,888 Rp 38,583,308,496
Rp 39,359,453,069 Rp 38,753,392,637
Rp 39,535,524,249 Rp 38,923,476,777
Rp 39,711,595,430 Rp 39,093,560,918
Rp 39,887,666,610 Rp 39,263,645,058
Rp 40,063,737,790 Rp 39,433,729,198
Rp 40,239,808,971 Rp 39,603,813,339
Rp 40,415,880,151 Rp 39,773,897,479
Rp 40,591,951,332 Rp 39,943,981,620
Rp 40,768,022,512 Rp 40,114,065,760
Rp 40,944,093,692 Rp 40,284,149,900
Rp 41,120,164,873 Rp 40,454,234,041
Rp 41,296,236,053 Rp 40,624,318,181
Rp 41,472,307,234 Rp 40,794,402,322
perhitungan

persamaan total cost = (FC+VC.X)


Pangalengan (A) =
Ciwidey (B) =
Lembang (C) =

dengan kapasitas produksi 4830 unit + 15%


Pangalengan =
=
=
Ciwidey =
=
=
Lembang =
=
=

Persamaan (X) dari A dan B

Persamaan (X) dari C & A

Persamaan (X) dari B & C


0 2500 3000 3500 4000 4500
Axis Title
Rp 1,118,346,922 + Rp 9,503,871 X
Rp 1,152,006,922 + Rp 8,803,559 X
Rp 1,845,134,170 + Rp 8,504,207 X

0 unit + 15%
Rp 1,118,346,922 + Rp 9,503,871 X
Rp 1,118,346,922 + Rp 9,503,871 (4830)
Rp 47,022,043,948.60
Rp 1,152,006,922 + Rp 8,803,559 X
Rp 1,152,006,922 + Rp 8,803,559 (4830)
Rp 43,673,196,988.60
Rp 1,845,134,170 + Rp 8,504,207 X
Rp 1,845,134,170 + Rp 8,504,207 (4830)
Rp 42,920,454,076.60

Rp 1,118,346,922 + Rp 9,503,871 X =
Rp 1,118,346,922 - Rp 1,152,006,922 =
Rp (33,660,000) =
X =

Rp 1,845,134,170 + Rp 8,504,207 X =
Rp 1,845,134,170 - Rp 1,118,346,922 =
Rp 726,787,248 =
X =

Rp 1,152,006,922 + Rp 8,803,559 X =
Rp 1,118,346,922 - Rp 1,845,134,170 =
Rp (726,787,248) =
X =

pangalen
gan
ciwidey
lembang
pangalen
gan
ciwidey
lembang

4500 5000
Rp 1,152,006,922 + Rp 8,803,559 X
Rp 8,803,559 X - Rp 9,503,871 X
Rp (700,312) X
48.1

Rp 1,118,346,922 + Rp 9,503,871 X
Rp 9,503,871 X - Rp 8,504,207 X
Rp 999,664 X
727.0

Rp 1,845,134,170 + Rp 8,504,207 X
Rp 8,504,207 X - Rp 8,803,559 X
Rp (299,352) X
2427.9
B. Variabel Cost (VC)
Alternatif Loka
No Jenis Biaya I unit (250 ml) Pangalengan
1 Raw Material
a Fresh Milk (90%) 0.24 Rp 4,636,800
b Butterscotch (10%)
brown sugar 5 Rp 4,540,200
Unsalted Butter 1.25 Rp 748,650
Susu UHT Full Cream 5 Rp 352,590
Vanili 0.01 Rp 77,280
Garam 0.3 Rp 14,490
Total Rp 10,370,010
2 Bahan Pengemas
botol jar plastik 250 ml 1 Rp 7,245,000
sticker kemasan 1 Rp 241,500
Karton box 0.1 Rp 845,250
Total Rp 8,331,750
3 Listrik Rp 1,500,000
4 Air Rp 2,000,000
5 Bahan bakar Gas Rp 3,000,000
6 Transportasi Rp 2,000,000
7 Lain-lain Rp 1,000,000
Total Rp 9,500,000
Jumlah Variabel Cost Rp 28,201,760
Alternatif Lokasi
Ciwidey Lembang

Rp 3,129,840 Rp 6,259,680

Rp 4,540,200 Rp 4,540,200
Rp 748,650 Rp 748,650
Rp 352,590 Rp 352,590
Rp 77,280 Rp 77,280
Rp 14,490 Rp 14,490
Rp 8,863,050 Rp 11,992,890

Rp 7,245,000 Rp 7,245,000
Rp 241,500 Rp 241,500
Rp 845,250 Rp 845,250
Rp 8,331,750 Rp 8,331,750
Rp 1,500,000 Rp 1,500,000
Rp 1,800,000 Rp 1,600,000
Rp 3,000,000 Rp 3,000,000
Rp 1,500,000 Rp 1,400,000
Rp 1,000,000 Rp 1,000,000
Rp 8,800,000 Rp 8,500,000
Rp 25,994,800 Rp 28,824,640
Hasil Produksi 4200 unit/bulan dengan scrapt 15% = 4830 unit/bulan
Hasil/hari 241.5 unit => Quantity batch/hari, vol 250ml/unit

NO Jenis Biaya Kapasitas Alat/Mesin


Fixed Cost (FC) Investasi
1 Tanah (m2) 200
2 Bangunan (m2) 150
3 Mesin dan Peralatan
Timbangan 60 kg
Iso Mantle Electric Heater 6L
Fresh milk tank
Mixing tank
Sistem pipa
PHE (Plate Heat Exchange)
Water bath pasteuriser
Filling & Capping machine
Total
Fixed Cost (FC) Produksi
4 Biaya Pemeliharaan
Pemeliharaan peralatan
Pemeliharaan Alat transportasi
Pemeliharaan Bangunan
5 Tenaga Kerja
Pimpinan (1 orang)
Staf (4 orang)
Operasional (8 Orang)
6 Lain-lain
Total
Jumlah Fixed Cost
7 Pajak 10%
Total Fixed Cost

B. Variabel Cost (VC)

No Jenis Biaya I unit (250 ml)


1 Raw Material
a Fresh Milk (90%) 0.24
b Butterscotch (10%)
brown sugar 5
Unsalted Butter 1.25
Susu UHT Full Cream 5
Vanili 0.01
Garam 0.3
Total
2 Bahan Pengemas
botol jar plastik 250 ml 1
sticker kemasan 1
Karton box 0.1
Total
3 Listrik
4 Air
5 Bahan bakar Gas
6 Transportasi
7 Lain-lain
Total
Jumlah Variabel Cost
ty batch/hari, vol 250ml/unit = 60375 ml =>

Alternatif Lokasi
Pangalengan Ciwidey Lembang

Rp 34,000,000 Rp 50,000,000 Rp 260,000,000


Rp 195,000,000 Rp 210,000,000 Rp 630,000,000

Rp 2,250,000 ### Rp 2,250,000


Rp 3,157,900 ### Rp 3,157,900
Rp 6,600,000 ### Rp 6,600,000
Rp 657,895,000 ### Rp 657,895,000
Rp 10,200,000 ### Rp 10,200,000
Rp 12,500,000 ### Rp 12,500,000
Rp 32,892,500 ### Rp 32,892,500
Rp 13,157,900 ### Rp 13,157,900
Rp 967,653,300 Rp 998,653,300 Rp 1,628,653,300

Rp 7,000,000 ### Rp 7,000,000


Rp 1,200,000 ### Rp 1,200,000
Rp 3,000,000 ### Rp 3,000,000

Rp 6,500,000 ### Rp 6,500,000


Rp 11,120,000 Rp 10,720,000 Rp 10,800,000
Rp 18,205,720 Rp 18,205,720 Rp 18,241,400
Rp 2,000,000 ### Rp 2,000,000
Rp 49,025,720 Rp 48,625,720 Rp 48,741,400
Rp 1,016,679,020 Rp 1,047,279,020 Rp 1,677,394,700
Rp 101,667,902 Rp 104,727,902 Rp 167,739,470
Rp 1,118,346,922 Rp 1,152,006,922 Rp 1,845,134,170

Alternatif Lokasi
Pangalengan Ciwidey Lembang

Rp 4,636,800 Rp 3,129,840 Rp 6,259,680

Rp 4,540,200 ### Rp 4,540,200


Rp 748,650 ### Rp 748,650
Rp 352,590 ### Rp 352,590
Rp 77,280 ### Rp 77,280
Rp 14,490 ### Rp 14,490
Rp 10,370,010 Rp 8,863,050 Rp 11,992,890

Rp 7,245,000 ### Rp 7,245,000


Rp 241,500 ### Rp 241,500
Rp 845,250 ### Rp 845,250
Rp 8,331,750 Rp 8,331,750 Rp 8,331,750
Rp 1,500,000 Rp 1,500,000 Rp 1,500,000
Rp 2,000,000 Rp 1,800,000 Rp 1,600,000
Rp 3,000,000 Rp 3,000,000 Rp 3,000,000
Rp 2,000,000 Rp 1,500,000 Rp 1,400,000
Rp 1,000,000 ### Rp 1,000,000
Rp 9,500,000 Rp 8,800,000 Rp 8,500,000
Rp 28,201,760 Rp 25,994,800 Rp 28,824,640

Rp35,000,000,000

Rp30,000,000,000

Rp25,000,000,000

Rp20,000,000,000 Colu
mn H
Rp15,000,000,000 Colu
mn I
Rp10,000,000,000

Rp5,000,000,000

Rp-
60.375 kg

LOKASI FC VC
P Rp 1,118,346,922 Rp 28,201,760
C Rp 1,152,006,922 Rp 25,994,800
L Rp 1,845,134,170 Rp 28,824,640

UNIT P C
10000 Rp 283,135,946,922 Rp 261,100,006,922
20000 Rp 565,153,546,922 Rp 521,048,006,922
30000 Rp 847,171,146,922 Rp 780,996,006,922
40000 Rp 1,129,188,746,922 Rp 1,040,944,006,922
50000 Rp 1,411,206,346,922 Rp 1,300,892,006,922
60000 Rp 1,693,223,946,922 Rp 1,560,840,006,922
70000 Rp 1,975,241,546,922 Rp 1,820,788,006,922

0 Rp 1,118,346,922 Rp 1,152,006,922
20 Rp 1,682,382,122 Rp 1,671,902,922
40 Rp 2,246,417,322 Rp 2,191,798,922
60 Rp 2,810,452,522 Rp 2,711,694,922
80 Rp 3,374,487,722 Rp 3,231,590,922
100 Rp 3,938,522,922 Rp 3,751,486,922
120 Rp 4,502,558,122 Rp 4,271,382,922
140 Rp 5,066,593,322 Rp 4,791,278,922
160 Rp 5,630,628,522 Rp 5,311,174,922
180 Rp 6,194,663,722 Rp 5,831,070,922
200 Rp 6,758,698,922 Rp 6,350,966,922
220 Rp 7,322,734,122 Rp 6,870,862,922
240 Rp 7,886,769,322 Rp 7,390,758,922
260 Rp 8,450,804,522 Rp 7,910,654,922
280 Rp 9,014,839,722 Rp 8,430,550,922
300 Rp 9,578,874,922 Rp 8,950,446,922
320 Rp 10,142,910,122 Rp 9,470,342,922
340 Rp 10,706,945,322 Rp 9,990,238,922
360 Rp 11,270,980,522 Rp 10,510,134,922
400 Rp 12,399,050,922 Rp 11,549,926,922
420 Rp 12,963,086,122 Rp 12,069,822,922
440 Rp 13,527,121,322 Rp 12,589,718,922
460 Rp 14,091,156,522 Rp 13,109,614,922
480 Rp 14,655,191,722 Rp 13,629,510,922
500 Rp 15,219,226,922 Rp 14,149,406,922
520 Rp 15,783,262,122 Rp 14,669,302,922
540 Rp 16,347,297,322 Rp 15,189,198,922
560 Rp 16,911,332,522 Rp 15,709,094,922
580 Rp 17,475,367,722 Rp 16,228,990,922
600 Rp 18,039,402,922 Rp 16,748,886,922
620 Rp 18,603,438,122 Rp 17,268,782,922
640 Rp 19,167,473,322 Rp 17,788,678,922
660 Rp 19,731,508,522 Rp 18,308,574,922
680 Rp 20,295,543,722 Rp 18,828,470,922
700 Rp 20,859,578,922 Rp 19,348,366,922
720 Rp 21,423,614,122 Rp 19,868,262,922
740 Rp 21,987,649,322 Rp 20,388,158,922
760 Rp 22,551,684,522 Rp 20,908,054,922
780 Rp 23,115,719,722 Rp 21,427,950,922
800 Rp 23,679,754,922 Rp 21,947,846,922
820 Rp 24,243,790,122 Rp 22,467,742,922
840 Rp 24,807,825,322 Rp 22,987,638,922
860 Rp 25,371,860,522 Rp 23,507,534,922
880 Rp 25,935,895,722 Rp 24,027,430,922
900 Rp 26,499,930,922 Rp 24,547,326,922
Colu 920 Rp 27,063,966,122 Rp 25,067,222,922
mn H 940 Rp 27,628,001,322 Rp 25,587,118,922
960 Rp 28,192,036,522 Rp 26,107,014,922
Colu
mn I 980 Rp 28,756,071,722 Rp 26,626,910,922
1000 Rp 29,320,106,922 Rp 27,146,806,922
1020 Rp 29,884,142,122 Rp 27,666,702,922
1040 Rp 30,448,177,322 Rp 28,186,598,922
1060 Rp 31,012,212,522 Rp 28,706,494,922
1080 Rp 31,576,247,722 Rp 29,226,390,922
1100 Rp 32,140,282,922 Rp 29,746,286,922
1120 Rp 32,704,318,122 Rp 30,266,182,922
1140 Rp 33,268,353,322 Rp 30,786,078,922
1160 Rp 33,832,388,522 Rp 31,305,974,922
1180 Rp 34,396,423,722 Rp 31,825,870,922
1200 Rp 34,960,458,922 Rp 32,345,766,922
1220 Rp 35,524,494,122 Rp 32,865,662,922
1240 Rp 36,088,529,322 Rp 33,385,558,922
1260 Rp 36,652,564,522 Rp 33,905,454,922
1280 Rp 37,216,599,722 Rp 34,425,350,922
1300 Rp 37,780,634,922 Rp 34,945,246,922
1320 Rp 38,344,670,122 Rp 35,465,142,922
1340 Rp 38,908,705,322 Rp 35,985,038,922
1360 Rp 39,472,740,522 Rp 36,504,934,922
1380 Rp 40,036,775,722 Rp 37,024,830,922
1400 Rp 40,600,810,922 Rp 37,544,726,922
1420 Rp 41,164,846,122 Rp 38,064,622,922
1440 Rp 41,728,881,322 Rp 38,584,518,922
1460 Rp 42,292,916,522 Rp 39,104,414,922
1480 Rp 42,856,951,722 Rp 39,624,310,922
1500 Rp 43,420,986,922 Rp 40,144,206,922
1520 Rp 43,985,022,122 Rp 40,664,102,922
1540 Rp 44,549,057,322 Rp 41,183,998,922
1560 Rp 45,113,092,522 Rp 41,703,894,922
1580 Rp 45,677,127,722 Rp 42,223,790,922
1600 Rp 46,241,162,922 Rp 42,743,686,922
1620 Rp 46,805,198,122 Rp 43,263,582,922
1640 Rp 47,369,233,322 Rp 43,783,478,922
1660 Rp 47,933,268,522 Rp 44,303,374,922
1680 Rp 48,497,303,722 Rp 44,823,270,922
1700 Rp 49,061,338,922 Rp 45,343,166,922
1720 Rp 49,625,374,122 Rp 45,863,062,922
1740 Rp 50,189,409,322 Rp 46,382,958,922
1760 Rp 50,753,444,522 Rp 46,902,854,922
1780 Rp 51,317,479,722 Rp 47,422,750,922
1800 Rp 51,881,514,922 Rp 47,942,646,922
1820 Rp 52,445,550,122 Rp 48,462,542,922
1840 Rp 53,009,585,322 Rp 48,982,438,922
1860 Rp 53,573,620,522 Rp 49,502,334,922
1880 Rp 54,137,655,722 Rp 50,022,230,922
1900 Rp 54,701,690,922 Rp 50,542,126,922
1920 Rp 55,265,726,122 Rp 51,062,022,922
1940 Rp 55,829,761,322 Rp 51,581,918,922
1960 Rp 56,393,796,522 Rp 52,101,814,922
1980 Rp 56,957,831,722 Rp 52,621,710,922
2000 Rp 57,521,866,922 Rp 53,141,606,922
2020 Rp 58,085,902,122 Rp 53,661,502,922
2040 Rp 58,649,937,322 Rp 54,181,398,922
2060 Rp 59,213,972,522 Rp 54,701,294,922
2080 Rp 59,778,007,722 Rp 55,221,190,922
2100 Rp 60,342,042,922 Rp 55,741,086,922
2120 Rp 60,906,078,122 Rp 56,260,982,922
2140 Rp 61,470,113,322 Rp 56,780,878,922
2160 Rp 62,034,148,522 Rp 57,300,774,922
2180 Rp 62,598,183,722 Rp 57,820,670,922
2200 Rp 63,162,218,922 Rp 58,340,566,922
2220 Rp 63,726,254,122 Rp 58,860,462,922
2240 Rp 64,290,289,322 Rp 59,380,358,922
2260 Rp 64,854,324,522 Rp 59,900,254,922
2280 Rp 65,418,359,722 Rp 60,420,150,922
2300 Rp 65,982,394,922 Rp 60,940,046,922
2320 Rp 66,546,430,122 Rp 61,459,942,922
2340 Rp 67,110,465,322 Rp 61,979,838,922
2360 Rp 67,674,500,522 Rp 62,499,734,922
2380 Rp 68,238,535,722 Rp 63,019,630,922
2400 Rp 68,802,570,922 Rp 63,539,526,922
2420 Rp 69,366,606,122 Rp 64,059,422,922
2440 Rp 69,930,641,322 Rp 64,579,318,922
2460 Rp 70,494,676,522 Rp 65,099,214,922
2480 Rp 71,058,711,722 Rp 65,619,110,922
2500 Rp 71,622,746,922 Rp 66,139,006,922
2520 Rp 72,186,782,122 Rp 66,658,902,922
2540 Rp 72,750,817,322 Rp 67,178,798,922
2560 Rp 73,314,852,522 Rp 67,698,694,922
2580 Rp 73,878,887,722 Rp 68,218,590,922
2600 Rp 74,442,922,922 Rp 68,738,486,922
TC PERHITUNGAN TC SEBENARNYA
Rp 1,635,692,356,522 Rp 1,146,548,682
Rp 1,507,810,614,922 Rp 1,178,001,722
Rp 1,672,521,268,570 Rp 1,873,958,810

L
Rp 290,091,534,170
Rp 578,337,934,170
Rp 866,584,334,170
Rp 1,154,830,734,170
Rp 1,443,077,134,170
Rp 1,731,323,534,170
Rp 2,019,569,934,170

Rp 1,845,134,170
Rp 2,421,626,970
Rp 2,998,119,770
Rp 3,574,612,570
Rp 4,151,105,370
Rp 4,727,598,170
Rp 5,304,090,970
Rp 5,880,583,770
Rp 6,457,076,570
Rp 7,033,569,370
Rp 7,610,062,170
Rp 8,186,554,970
Rp 8,763,047,770
Rp 9,339,540,570
Rp 9,916,033,370
Rp 10,492,526,170
Rp 11,069,018,970
Rp 11,645,511,770
Rp 12,222,004,570
Rp 13,374,990,170
Rp 13,951,482,970
Rp 14,527,975,770
Rp 15,104,468,570
Rp 15,680,961,370
Rp 16,257,454,170
Rp 16,833,946,970
Rp 17,410,439,770
Rp 17,986,932,570
Rp 18,563,425,370
Rp 19,139,918,170
Rp 19,716,410,970
Rp 20,292,903,770
Rp 20,869,396,570
Rp 21,445,889,370
Rp 22,022,382,170
Rp 22,598,874,970
Rp 23,175,367,770
Rp 23,751,860,570
Rp 24,328,353,370
Rp 24,904,846,170
Rp 25,481,338,970
Rp 26,057,831,770
Rp 26,634,324,570
Rp 27,210,817,370
Rp 27,787,310,170
Rp 28,363,802,970
Rp 28,940,295,770
Rp 29,516,788,570
Rp 30,093,281,370
Rp 30,669,774,170
Rp 31,246,266,970
Rp 31,822,759,770
Rp 32,399,252,570
Rp 32,975,745,370
Rp 33,552,238,170
Rp 34,128,730,970
Rp 34,705,223,770
Rp 35,281,716,570
Rp 35,858,209,370
Rp 36,434,702,170
Rp 37,011,194,970
Rp 37,587,687,770
Rp 38,164,180,570
Rp 38,740,673,370
Rp 39,317,166,170
Rp 39,893,658,970
Rp 40,470,151,770
Rp 41,046,644,570
Rp 41,623,137,370
Rp 42,199,630,170
Rp 42,776,122,970
Rp 43,352,615,770
Rp 43,929,108,570
Rp 44,505,601,370
Rp 45,082,094,170
Rp 45,658,586,970
Rp 46,235,079,770
Rp 46,811,572,570
Rp 47,388,065,370
Rp 47,964,558,170
Rp 48,541,050,970
Rp 49,117,543,770
Rp 49,694,036,570
Rp 50,270,529,370
Rp 50,847,022,170
Rp 51,423,514,970
Rp 52,000,007,770
Rp 52,576,500,570
Rp 53,152,993,370
Rp 53,729,486,170
Rp 54,305,978,970
Rp 54,882,471,770
Rp 55,458,964,570
Rp 56,035,457,370
Rp 56,611,950,170
Rp 57,188,442,970
Rp 57,764,935,770
Rp 58,341,428,570
Rp 58,917,921,370
Rp 59,494,414,170
Rp 60,070,906,970
Rp 60,647,399,770
Rp 61,223,892,570
Rp 61,800,385,370
Rp 62,376,878,170
Rp 62,953,370,970
Rp 63,529,863,770
Rp 64,106,356,570
Rp 64,682,849,370
Rp 65,259,342,170
Rp 65,835,834,970
Rp 66,412,327,770
Rp 66,988,820,570
Rp 67,565,313,370
Rp 68,141,806,170
Rp 68,718,298,970
Rp 69,294,791,770
Rp 69,871,284,570
Rp 70,447,777,370
Rp 71,024,270,170
Rp 71,600,762,970
Rp 72,177,255,770
Rp 72,753,748,570
Rp 73,330,241,370
Rp 73,906,734,170
Rp 74,483,226,970
Rp 75,059,719,770
Rp 75,636,212,570
Rp 76,212,705,370
Rp 76,789,198,170