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The image you uploaded provides an explanation of Break Even Point (BEP), including definitions, objectives, benefits, components, and formulas related to calculating BEP, along with some practice problems. Let's break it down step by step.

### Key Concepts:
1. **Definition**: 
   - Break Even Point (BEP) is when total revenue equals total cost (fixed + variable costs), meaning the business is not making a profit but also not incurring a loss.
   
2. **Objective**: 
   - The goal of BEP analysis is to understand the volume of sales or production required for a company to cover its costs and start generating profits.

3. **Benefits of BEP Analysis**: 
   - Helps management with decision-making in areas such as production planning, financial budgeting, and pricing strategies.

4. **BEP Components**: 
   - **Fixed Costs (FC)**: Costs that remain constant regardless of the level of production, such as salaries, property taxes, or equipment depreciation.
   - **Variable Costs (VC)**: Costs that vary with production, such as raw materials, labor, and utilities.
   - **Revenue (R)**: Income generated from selling products or services.
   - **Profit (P)**: The money left after deducting total costs from total revenue.

5. **Formulas**:
   - **BEP per Unit**: \[
   \text{BEP Unit} = \frac{FC}{P - V}
   \]
     where:
     - \( P \) = Price per unit
     - \( V \) = Variable cost per unit
   - **BEP in Currency**: \[
   \text{BEP in Currency} = \frac{FC}{1 - \left(\frac{V}{P}\right)}
   \]
   - **Selling Price per Unit**: \[
   P(X) = FC + V(X)
   \]
   
6. **Examples**:
   - There is a detailed control example calculating BEP for a company that manufactures shoes. It explains how to calculate BEP in terms of both units and currency.

### Practice Problems:
1. **Problem 1**: A company in Bandung incurs direct labor costs of Rp 225,000, indirect labor costs of Rp 75,000, and materials and other variable costs of Rp 25/unit. They produce 10,000 units. Find BEP in units and in Rupiah.
   
2. **Problem 2**: PT. VARIO produces 50,000 units with fixed costs of Rp 150,000, and variable costs of Rp 20/unit. The selling price per unit is Rp 50. Find the BEP in units and Rupiah.

3. **Problem 3**: PT. JANSPORT has fixed costs of Rp 5,000,000 and variable costs of Rp 20/unit. They sell the product at Rp 100/unit. Calculate the BEP in units and Rupiah, and then recalculate with a 10% price increase.

### Would you like me to solve any of these practice problems or explain any specific part in more detail? Here are some related questions:

1. How do fixed costs affect the break-even point?
2. What happens to BEP if variable costs per unit increase?
3. Why is it important to calculate BEP in both units and currency?
4. How does increasing the selling price impact the BEP?
5. How can BEP analysis help in decision-making for expanding production?

**Tip**: In real-world scenarios, BEP is used to test different pricing and cost strategies to minimize financial risks.

What is Break Even Point (BEP) and how is it calculated?

Learn how to calculate the Break Even Point (BEP) using cost analysis formulas. This guide covers key mathematical concepts, including fixed costs, variable costs, and their impact on profit calculations. Suitable for students in Grades 10-12.

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