| Komponen Biaya | Total Batch | per Pcs | Porsi |
|---|---|---|---|
| 1. Bahan Baku Langsung | |||
| Kain utama | Rp6.750.000 | Rp67.500 | 51.1% |
| Benang | Rp400.000 | Rp4.000 | 3.0% |
| 2. Bahan Pembantu & Aksesoris | |||
| Kancing | Rp300.000 | Rp3.000 | 2.3% |
| Label merek | Rp150.000 | Rp1.500 | 1.1% |
| 3. Tenaga Kerja Langsung | |||
| Pemotongan | Rp800.000 | Rp8.000 | 6.1% |
| Jahit | Rp2.500.000 | Rp25.000 | 18.9% |
| Finishing | Rp500.000 | Rp5.000 | 3.8% |
| 4. Overhead Pabrik | |||
| Listrik & Utilitas | Rp400.000 | Rp4.000 | 3.0% |
| Sewa Tempat | Rp1.000.000 | Rp10.000 | 7.6% |
| Depresiasi Mesin | Rp300.000 | Rp3.000 | 2.3% |
| Lain-lain | Rp100.000 | Rp1.000 | 0.8% |
| Total HPP | Rp13.200.000 | Rp132.000 | 100% |