The following illustrates the income statement for the break even point analysis of well-established companies.

Sales (100,000 @ 5,000) IDR 500,000,000

Variable costs 30% of sales of 150,000,000

Contribution margin of 350,000,000

Fixed costs 210,000,000

Profit 140,000,000

The company plans to increase its capacity by 35%. Consequently, fixed costs increase by 25% and variable costs do not change.

Requested;

Present profit and loss at new capacity

Break even points at old capacities and at new capacities.

Graph the BEP at the old capacity and at the new capacity