Lampiran 9. Perhitungan BEP Usaha Budidaya Pembesaran Ikan Nila

1 2 3

1 Hasil Penjualan Produk 186,240,000 186,240,000 186,240,000

2 Biaya Variabela Benih 33,000,000 33,000,000 33,000,000b Pakan 79,050,000 79,050,000 79,050,000c Pajak 4,258,167 4,683,167 4,737,333

Total Biaya Variabel 116,308,167 116,733,167 116,787,333

3 Biaya Tetapa Tenaga kerja 21,600,000 21,600,000 21,600,000b Produksi 1,710,000 1,710,000 1,710,000c Biaya Penyusutan 3,506,667 3,506,667 3,506,667d Bunga Kredit 4,791,667 541,667

Total Biaya Tetap 31,608,333 27,358,333 26,816,667

BEP Nilai Penjualan (Rp) 84,178,202 73,305,253 71,909,924BEP Produksi (kg) 4,384 3,818 3,745

1 Nilai penjualan (Rp) 76,464,4602 Jumlah Penjualan/produksi (kg) 3,983

BEP Rata-rata

No UraianT A H U N