1. **Stating the problem:** We want to find the Break Even Point (BEP) in units and rupiah for a business selling drinks at 10000 per unit, with variable cost 4000 per unit and fixed cost 6000000 per month. 2. **Formula for BEP in units:** $$\text{BEP units} = \frac{\text{Fixed Costs}}{\text{Selling Price per Unit} - \text{Variable Cost per Unit}}$$ This formula calculates the number of units needed so that total revenue equals total costs. 3. **Calculate BEP units:** $$\text{BEP units} = \frac{6000000}{10000 - 4000} = \frac{6000000}{6000} = 1000$$ So, the business must sell 1000 units to break even. 4. **Calculate BEP in rupiah:** BEP in rupiah is total revenue at BEP units: $$\text{BEP rupiah} = \text{BEP units} \times \text{Selling Price per Unit} = 1000 \times 10000 = 10000000$$ 5. **Explanation:** - Fixed costs are constant regardless of units sold. - Variable costs increase with each unit. - Revenue increases with units sold. - BEP is where total revenue equals total cost (fixed + variable). 6. **Graph description:** - X-axis: units sold. - Y-axis: costs and revenue. - Fixed cost line: horizontal at 6000000. - Total cost line: starts at 6000000, slope 4000. - Revenue line: starts at 0, slope 10000. - Intersection of total cost and revenue lines is at 1000 units and 10000000 rupiah. Final answers: - BEP units = 1000 - BEP rupiah = 10000000