Pulang Modal

\begin{aligned} \text{Titik impas (unit)} &= \frac{FC}{P_i - VC_i} \\ \\ \text{Pendapatan impas} &= \text{Titik impas (unit)} \times P_i \\ \\ \text{Rasio margin kontribusi} &= \frac{P_i - VC_i}{P_i} \end{aligned}