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FC = 8.000.000
VC = 1.000
BEP (dalam unit)
= FC/(P - FC)
= 8.000.000/(3.000 - 1.000)
= 8.000.000/2.000
= 4.000 unit
BEP (dalam rupiah)
= BEP (dalam unit) × P
= 4.000 × 3.000
= 12.000.000