Jawaban Soal a :

Chardonnay- Chardonnay- Blanc de

Total
Estate Non Estate Blance

Sales
Price $ 22 $ 16 $ 11
# Bottles 24,000 9,000 16,000 49,000
Total revenues $ 528,000 $ 144,000 $ 176,000 $ 848,000

Biaya Variable
Grapes $ 68,400 $ 23,179 $ 32,421 $ 124,000 - Lampiran 1
Bottle, Labels, corks $ 60,000 $ 22,500 $ 40,000 $ 122,500 - Lampiran 2
Harves Labor $ 7,178 $ 2,755 $ 4,568 $ 14,500 - Lampiran 3
Crush labor $ 1,188 $ 456 $ 756 $ 2,400 - Lampiran 4
Indirect materials $ 3,100 $ 1,163 $ 2,067 $ 6,329 - Lampiran 5
Liquor taxes $ 72,000 $ 27,000 $ 48,000 $ 147,000 - Lampiran 6
Sales commissions $ 48,000 $ 18,000 $ 32,000 $ 98,000 - Lampiran 7
Total Biaya Variable $ 259,866 $ 95,052 $ 159,811 $ 514,729

Gross margin $ 268,135 $ 48,948 $ 16,189 $ 333,271 39.3%

Biaya Tetap
Depreciation $ 3,967 $ 1,488 $ 2,645 $ 8,100
Lab Expenses $ 3,918 $ 1,469 $ 2,612 $ 8,000
Production office $ 5,878 $ 2,204 $ 3,918 $ 12,000
Utilities $ 2,694 $ 1,010 $ 1,796 $ 5,500
Waste treatment $ 980 $ 367 $ 653 $ 2,000
Wine master $ 5,000 $ 5,000 $ 5,000 $ 15,000
Spervisor $ 26,939 $ 10,102 $ 17,959 $ 55,000
Barrels $ 2,314 $ 868 $ 1,543 $ 4,725
Administrative rent & office $ 9,796 $ 3,673 $ 6,531 $ 20,000
Sales manager $ 14,694 $ 5,510 $ 9,796 $ 30,000
Administrative salary $ 36,735 $ 13,776 $ 24,490 $ 75,000
Total Biaya Tetap $ 112,914 $ 45,468 $ 76,943 $ 235,325

Operating margin $ 155,220 $ 3,480 $ (60,754) $ 97,946 11.6%

Operating margin per Botol $ 6.47 $ 0.39 $ (3.80) $ 2.00

Keterangan:
- Lampiran 1
Chardonnay- Chardonnay- Blanc de
Bahan Baku Estate Non Estate Blance
Pembelian 100,000 - 60,000
Hilang dalam proses 10,000 - 3,000
90,000 57,000

Harga pembelian 85,500 - 38,500

Harga per pound 0.95 - 0.68

Satu Cases (36 pound)= 12 Btl 72,000 48,000

sisa produksi (Chard. Non Est) 18,000 9,000

Biaya yg digunakan $ 68,400 $ 23,179 $ 32,421

Untuk Chardonnay Estate bahan yg digunakan : 72.000 pound x harga/pound

Untuk Blanc De Blanc bahan yg digunakan : 482.000 pound x harga/pound
Untuk Chardonnay Non Estate bahan yg digunakan : sisa produksi chardonnay estate 18.000
pound x harga/pound di tambah sisa produksi balnc de blanc 9.000 pound x harga/pound
- Lampiran 2
Chardonnay- Chardonnay- Blanc de
Bottle, Labels, corks Estate Non Estate Blance
Jumlah Botol 24000 Botol 9000 Botol 16000 Botol
Harga per botol $ 2.50 $ 2.50 $ 2.50
Total $ 60,000 $ 22,500 $ 40,000

- Lampiran 3
Chardonnay- Chardonnay- Blanc de
Harves Labor Estate Non Estate Blance
Jumlah pound yg dipanen 79,200 30,400 50,400
biaya panen $7,25 / 80 pound $ 7.25 $ 7.25 $ 7.25
per jam $ 7,178 $ 2,755 $ 4,568

- Lampiran 4
Chardonnay- Chardonnay- Blanc de
Crush labor Estate Non Estate Blance
Jumlah pound yg dipanen 79,200 30,400 50,400
Total biaya penghancuran $ 2,400 $ 2,400 $ 2,400
Avg penghancuran 50% 19% 32%
Jumlah biaya $ 1,188 $ 456 $ 756

- Lampiran 5
Chardonnay- Chardonnay- Blanc de
Indirect materials Estate Non Estate Blance
Jumlah produksi dalam botol 24,000 9,000 16,000
Satu Case (36 pound)= 12 Btl 2,000 750 1,333
Biaya avg per case $ 1.55 $ 1.55 $ 1.55
Jumlah biaya $ 3,100 $ 1,163 $ 2,067

- Lampiran 6
Chardonnay- Chardonnay- Blanc de
Liquor taxes Estate Non Estate Blance
Jumlah produksi dalam botol 24,000 9,000 16,000
Pajak miras per botol $ 3 $ 3 $ 3
Jumlah biaya $ 72,000 $ 27,000 $ 48,000

- Lampiran 7
Chardonnay- Chardonnay- Blanc de
Sales commissions Estate Non Estate Blance
Jumlah terjual dalam botol 24,000 9,000 16,000
komisi per botol $ 2 $ 2 $ 2
Jumlah biaya $ 48,000 $ 18,000 $ 32,000

Untuk biaya tetap per produk digunakan % dari jumlah produksi dalam botol per produk dibagi
dengan total produksi dalam botol kecuali biaya winemaster
Chardonnay- Chardonnay- Blanc de
Estate Non Estate Blance
Jumlah produksi dalam botol 24,000 9,000 16,000
total produksi dalam botol 49,000 49,000 49,000
prosentase 49% 18% 33%

Perhitungan penyusutan:
equipment cost estimated life penyusutan
tractors $ 15,000 10 years $ 1,500
crushers $ 6,000 10 years $ 600
holding tank $ 40,000 20 years $ 2,000
bottle line $ 10,000 10 years $ 1,000
other production equipment $ 15,000 5 years $ 3,000
$ 8,100