Pulang Modal
Formula pulang modal
\begin{aligned}
\text{Titik pulang modal (unit)} &= \frac{FC}{P_i - VC_i} \\
\\
\text{Hasil pulang modal} &= \text{Titik pulang modal (unit)} \times P_i \\
\\
\text{Nisbah margin sumbangan} &= \frac{P_i - VC_i}{P_i}
\end{aligned}