k-T.P.M.

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PENGIRAAN TITIK PULANGAN MODAL a)Harga Jualan seunit = RM 61600 25000 RM2.50 b)Unit pengeluaran 25000 bungkus c)Kos berubah =kos bahan + kos buruh langsung RM 26947 + RM 4950 RM 31897 kos prima unit pengeluaran RM 31897 25000 RM1.28

d)Kos berubah seunit =

Margin caruman seunit = RM 2.20-RM 1.28 RM1.22 Titik pulangan modal (unit) = kos overhead margin caruman seunit 7725 1.22 6332

Titik pulangan modal (RM)

=6332 unit x RM 2.50 RM15,830

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