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4. Diketahui laporan keuangan perusahaan sebagai berikut: Harga jual 5 Biaya variabel: Biaya Iklan 1,5 Biaya Pengiriman 0,3 Total B. Variabel 1,8 Biaya tetap tahunan:

4. Diketahui laporan keuangan perusahaan sebagai berikut: Harga jual 5 Biaya variabel: Biaya Iklan 1,5 Biaya Pengiriman 0,3 Total B. Variabel 1,8 Biaya tetap tahunan: Penjualan 250.000 Administrasi 356.250 Total B. Tetap 606.250 Penjualan yang diharapakan 350.000 unit Karena mengalami kondisi pandemi global yang memburuk, penjualan perusahaan mengalami penurunan, sehingga perusahaan berencana mengurangi biaya tetap 35%. Tentukan: A. Berapa titik impas penjualan sebelum pandemi? B. Berapakah perubahan biaya tetapnya? C. Berapa titik impas setelah penurunan 35% persen tersebut

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