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PT. Gempa menawarkan 2 model mesin cukur rambut, yaitu mesin A yang dijual denganharga Rp400.000,- dan mesin B yang dijual dengan harga Rp800.000,-. Biaya variabel

PT. Gempa menawarkan 2 model mesin cukur rambut, yaitu mesin A yang dijual denganharga Rp400.000,- dan mesin B yang dijual dengan harga Rp800.000,-. Biaya variabel per unit mesin A adalah Rp325.000,- dan mesin B adalah Rp600.000,-. Total biaya tetap keseluruhan adalah sebesar Rp70.000.000,-. Bagian pemasaran memperkirakan dapat menjual mesin A sebanyak 1.200 unit dan mesin B sebanyak 800 unit ditahun berikutnya.

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