Menghitung Harga Jual dan Break Even Point | Kewirausahaan Kelas 12

Summary

In this educational video, the instructor, Ibu Pajaya, explains how to calculate the selling price and break-even point (BEP) for products. Key concepts such as production costs—material costs (main and auxiliary), labor, and factory overhead—are highlighted. The video provides practical formulas for determining the selling price, either by adding a desired profit margin or using the profit percentage method. It also explains how to calculate BEP, where sales equal costs, with examples like producing masks. The instructor encourages viewers to ask questions and engage with the content by checking assignments and interacting in the comments.

Takeaways

• 😀 Understanding the selling price requires knowing the cost price and the desired profit margin.
• 😀 The cost price of a product consists of raw materials, labor costs, and factory overhead.
• 😀 Raw materials are divided into main raw materials (e.g., fabric) and auxiliary materials (e.g., thread for stitching).
• 😀 Labor costs are categorized into wages and salaries for workers involved in production.
• 😀 Factory overhead includes other production-related expenses like transportation, electricity, and marketing.
• 😀 To calculate the selling price, add the desired profit to the cost price.
• 😀 The selling price can also be calculated using the margin of profit, which is 100% plus the desired profit percentage.
• 😀 Break-even point occurs when total revenue equals total production costs, meaning no profit or loss.
• 😀 If multiple units are produced, the break-even point is determined by dividing the total production cost by the selling price.
• 😀 To find the break-even point in units, divide the total cost by the price at which each unit is sold.
• 😀 The break-even point can be achieved when sales revenue covers all production costs, at which point no profit is made.

Q & A

What are the two main topics discussed in the video?

The two main topics discussed in the video are calculating the selling price and understanding break-even point.

What is required to calculate the selling price of a product?

To calculate the selling price, you need to know the cost price (or cost of production) and the desired profit margin.

What are the three components of production costs that must be considered when calculating the cost of a product?

The three components of production costs are raw materials, labor costs, and factory overhead costs.

Can you provide an example of raw material and auxiliary material costs?

An example of raw material cost is the fabric used to make masks, while an auxiliary material cost might be the thread used for stitching the fabric.

How is the cost price calculated when producing more than one unit of a product?

To calculate the cost price for multiple units, you sum up all the production costs and divide them by the number of units produced.

What is the formula for calculating the selling price of a product?

The selling price is calculated by adding the desired profit to the cost price. Alternatively, you can use a margin of profit by multiplying the cost price by the margin percentage.

How do you calculate the break-even point for a single unit?

For a single unit, the break-even point is equal to the cost price of the product. It is the point at which your sales revenue covers all your production costs.

What happens if you sell products at a price higher than the break-even point?

Selling products at a price higher than the break-even point results in profit or gain.

How is the break-even point calculated when producing more than one unit of a product?

To calculate the break-even point when producing more than one unit, you divide the total production cost by the selling price per unit.

What is the break-even point when the total production cost is Rp30,000 and the selling price is Rp5,000 per unit?

The break-even point would be 6 units, as Rp30,000 divided by Rp5,000 equals 6.