The document discusses concepts related to the break-even point (BEP) and closing a factory using graphical representations of cost curves. It specifically covers producing at a profit, at the break-even point, at a loss, and not producing using marginal cost, average variable cost, average total cost, and marginal revenue curves plotted against output on a graph. The graphs show how per-unit profit or loss can be determined based on whether price intersects above or below the relevant cost curves.

1. KONSEP BEP DAN TITIK
TUTUP PABRIK

2. Cost Curves

3. Average and Marginal Cost Curves

4. Produce at a Profit: Graphical View
MC
AVC
Output
ATC
MR = Price
per-unit profit

5. Produce at a BEP: Graphical View
MC
AVC
Output
ATC
MR = Price
Zero per-unit profit

6. Produce at a Loss: Graphical View
MC
AVC
Output
ATC
MR = Price
loses less than
fixed cost

7. Don’t Produce: Graphical View
MC
AVC
Output
ATC
MR = Price
loses more than
fixed cost