Nama Anggota

1 Anggun Septiani 142114108

2 Eka Kristiastanti 142114114
3 Stella Prastica 142114118
4 Maria Fatima Tallo
5 Shervy Bernadeth

Exercise 8-15

1 Cash Balance, awal $ 345

Collections :
Cash sales 20,000
Credit Sales :
Current Month ($30.000 x 50%) 15,000
May credit sales ($25.000 x 30%) 7,500
April credit sales 3,778
Total cash available
Less Disbursements :
Inventory Purchases
Current Month ($50.000 x 60% x 40% 12,000
Prior Month ($40.000 x 60% x 60%)
14,400
Salaries and wages 8,700
Rent 1,200
Taxes 5,500
Total Cash needs
Excess of cash available

* $25.000 x 15% = 3,750

$3.750/2 x 0,015 = 28
$3.750 + $28 = 3,778.125

2 tanpa adanya utang jangka pendek, owner harus mempertimbangkan

untuk mengurangi cash salary.
 46,623

41,800
$ 4,823
Exercise 10-18

1 Diaz Company
Laporan Laba Rugi Menurut Perhitungan Biaya Absorpsi

Tahun 1 Tahun 2
Penjualan $ 572,000 $ 660,000
Dikurangi : Harga Pokok Penjualan 299,000 361,000
Laba kotor 273,000 299,000
Dikurangi : Beban penjualan dan administrasi 163,800 163,800
Laba Operasi $ 109,200 $ 135,200

Persediaan awal 0 $ 46,000

Harga Pokok Produksi 345,000 315,000
Barang tersedia untuk dijual $ 345,000 $ 361,000
dikurangi : Persediaan akhir 46,000 0
Harga Pokok Penjualan $ 299,000 $ 361,000

2 Diaz Company
Laporan Laba Rugi Menurut Perhitungan Biaya Variabel

Tahun 1 Tahun 2
Penjualan $ 572,000 $ 660,000
Dikurangi : Harga Pokok Penjualan Variabel 195,000 225,000
Margin Kontribusi $ 377,000 $ 435,000
Dikurangi beban tetap :
Overhead 120,000 120,000
Penjualan dan administrasi 163,800 163,800
Laba bersih $ 93,200 $ 151,200

Persediaan awal 0 $ 30,000

Harga Pokok Produksi Variabel 225,000 195,000
Barang tersedia untuk dijual $ 225,000 $ 225,000
dikurangi : Persediaan akhir 30,000 0
Harga Pokok Penjualan $ 195,000 $ 225,000

3 Tarif Overhead tetap tahun pertama = $ 120,000

30,000
= $ 4.00

4 Biaya Absorpsi persediaan = ($7.50 + $4.00) x 4000

= $ 46,000
Biaya Variabel persediaan = $7.50 x 4000
= $ 30,000
Exercise 10-20

1 WANGI MUSIKAL REGULER TOTAL

Penjualan $ 13,000 $ 19,500 $ 25,000 $ 57,500
dikurangi: beban variabel 9,100 15,600 12,500 37,200
Margin kontribusi $ 3,900 $ 3,900 $ 12,500 $ 20,300
dikurangi: beban tetap langsung 4,250 5,750 3,000 13,000
Margin segmen $ (350) $ (1,850) $ 9,500 $ 7,300
dikurangi: beban tetap umum 7,500
Laba Rugi Operasi $ (200)

Kathy Bunker harus menerima proposal ini. 30% penjualan meningkat, ditambah dengan
peningkatan iklan, dan musik produk wangi dan musik tetap negatif, 2 produk mungkin perlu
diturunkan. mengalami peningkatan keuntungan. Namun, lebih haus dilakukan, jika
marginmengurangi kerugian dari $1000 sampai $200. kedua lini produk wangi

2 Regular
Penjualan $ 20,000
dikurangi: beban variabel 10,000
margin kontribusi $ 10,000
dikurangi: beban tetap 10,500
Pendapatan operasi (Rugi) $ (500)
menurunkan 2 lini produk masih akan mengakibatkan kerugian. Pilihan lain harus
dikembangkan.

3 kombinasi akan bermanfaat. Menurunkan lini produk musik ( yang menunjukkan

segmen kerugian terbesar) dan menjaga lini produk wangi sambil meningkatkan
iklan akan menghasilkan keuntungan. (kombinasi optimal).

WANGI REGULAR TOTAL

Penjualan $ 13,000 $ 22,500 $ 35,500
Dikurangi: beban variabel 9,100 11,250 20,350
margin kontribusi $ 3,900 $ 11,250 $ 15,150
dikurangi: beban tetap langsung 4,250 3,000 7,250
margin produk $ 350 $ 8,250 $ 7,900
dikurangi: beban tetap umum 7,500
Pendapatan operasi $ 400
Exercise 10-21

Biaya Variabel per unit :

Bahan Baku $ 3.60
Tenaga Kerja Langsung 2.00
Overhead variabel 0.40
Beban variabel penjualan 0.30
Biaya Tetap per tahun :
Overhead Tetap $ 180,000
Penjualan dan administrasi tetap 70,000
Total Produksi : 200,000 papan kayu
Total menjual : 207,000 dengan harga $10 per papan
Persediaan awal barang jadi : 9300 papan

1 Biaya Bahan baku $ 3.60

Biaya Tenaga Kerja Langsung 2.00
Biaya Overhead Variabel 0.40
Biaya Overhead Tetap ($180,000/200,000) 0.90
Total $ 6.90
Biaya Persediaan per unit adalah $6.90

Penjualan (207,000 x $10) $ 2,070,000

dikurangi : Harga Pokok Penjualan 1,428,300
Laba kotor $ 641,700
dikurangi : Beban penjualan dan administrasi 132,100
Laba Bersih $ 509,600

Beban penjualan dan administrasi : (0.30 x 207,000) + 70,000

= 62,100 + 70,000
= 132,100
2 Biaya Bahan Baku $ 3.60
Biaya Tenaga Kerja Langsung 2.00
Biaya Overhead Variabel 0.40
Total $ 6.00
Biaya persediaan perunit dihitung dengan perhitungan biaya variabel
sebesar $6,00
Berbeda, Neraca itu untuk penggunaan eksternal dan mencerminkan biaya absorbsi.
Biaya variabel tidak memasukan biaya overhead tetap per unit
Penjualan 2,070,000
dikurangi beban variabel :
Harga Pokok Penjualan Variabel 1,242,000
Beban penjualan dan administrasi variabel : 62,100
Margin kontribusi 765,900
dikurangi beban tetap :
 Overhead tetap 180,000
Beban penjualan dan administrasi tetap 70,000
Laba Bersih $ 515,900

3 Iv - IA = FOR(Penjualan - Produksi)
$515,900 - $509,600 = $0.90(207,000 - 200,000)
$6,300 = $0.90(7,000)
$6,300 = $ 6,300

4 Penjualan (196,700 x $10) $ 1,967,000

dikurangi : Harga Pokok Penjualan (196,700 x $6.90) 1,357,230
Laba Kotor 609,770
dikurangi : beban penjualan dan administrasi 129,010
Laba Operasi Biaya absorpsi $ 480,760

Penjualan $ 1,967,000
dikurangi biaya variabel :
Harga Pokok Penjualan Variabel 1,180,200
Beban penjualan dan administrasi variabel 59,010
Margin Kontribusi $ 727,790
dikurangi biaya tetap :
Overhead tetap 180,000
beban penjualan dan administrasi tetap 70,000
Laba Operasi Biaya Variabel $ 477,790

5 Iv - IA = FOR(Penjualan - Produksi)
$480,760 - $477,790 = $0.90(200,000 - 196,700)
$ 2,970 = $0.90(3,300)
$ 2,970 = $ 2,970
Exercise 10-22
menghitung ROI
1 Air Conditioner = $67.500/$750.000 = 9%

Turbocharger = $89.700/$690.000 = 13%

2 Dengan Air Dengan Dengan kedua tanpa

Conditioner Turbocharger Investasi Investasi
Income 3246500 3268700 3336200 3179000
Assets $ 29,650,000 $ 29,590,000 $ 30,340,000 $ 28,900,000
ROI 10.95% 11.05% 11.00% 11.00%

manajer akan memilih turbocharger

Cost Capital = (1-0,25) (0,12) ($1.500.000)

3 =$ 135,000

EVA ($67.500+$89.700) - $135.000

$ 22,200

kedua investasi mengalami peningkatan profit dari divisi, karena EVA bernilai
positif
Exercise 11-18

1 Contribution margin/unit = $410,000/100,000 = $4.10

Contribution margin ratio = $410,000/$650,000 = 0.6308

Break-even units = $295,200/$4.10 = 72,000 units

Break-even revenue = 72,000 $6.50 = $468,000
or
= $295,200/0.6308 = $467,977*
*Difference due to rounding error in calculating the contribution margin ratio.
2. The break-even point decreases:
X = $295,200/(P V)
X = $295,200/($7.15 $2.40)
X = $295,200/$4.75
X = 62,147 units
Revenue = 62,147 $7.15 = $444,351
3. The break-even point increases:
X = $295,200/($6.50 $2.75)
X = $295,200/$3.75
X = 78,720 units
Revenue = 78,720 $6.50 = $511,680
4. Predictions of increases or decreases in the break-even point can be made
without computation for price changes or for variable cost changes. If both
change, then the unit contribution margin must be known before and after to
predict the effect on the break-even point. Simply giving the direction of the
change for each individual component is not sufficient. For our example, the
unit contribution changes from $4.10 to $4.40, so the break-even point in
units will decrease.
Break-even units = $295,200/($7.15 $2.75) = 67,091
Now, lets look at the break-even point in revenues. We might expect that it,
too, will decrease. However, that is not the case in this particular example.
Here, the contribution margin ratio decreased from about 63 percent to just
over 61.5 percent. As a result, the break-even point in revenues has gone up.
Break-even revenue = 67,091 $7.15 = $479,701
370
1118 Concluded
5. The break-even point will increase because more units will need to be sold to
cover the additional fixed expenses.
Break-even units = $345,200/$4.10 = 84,195 units
Revenue = $547,268
1119
1. Operating income = Revenue(1 Variable cost ratio) Fixed cost
(0.20)Revenue = Revenue(1 0.40) $24,000
(0.20)Revenue = (0.60)Revenue $24,000
(0.40)Revenue = $24,000
Revenue = $60,000
Sales ................................................................................ $ 60,000
Variable expenses ($60,000 0.40) .............................. 24,000
Contribution margin ....................................................... $ 36,000
Fixed expenses .............................................................. 24,000
Operating income ..................................................... $ 12,000
$12,000 = $60,000 20%
2. If revenue of $60,000 produces a profit equal to 20 percent of sales and if the
price per unit is $10, then 6,000 units must be sold. Let X equal number of
units, then:
Operating income = (Price Variable cost) Fixed cost
0.20($10)X = ($10 $4)X $24,000
$2X = $6X $24,000
$4X = $24,000
X = 6,000 buckets
0.25($10)X = $6X $24,000
$2.50X = $6X $24,000
$3.50X = $24,000
X = 6,857 buckets
Sales (6,857 $10) ......................................................... $68,570
Variable expenses (6,857 $4) ..................................... 27,428
Contribution margin ....................................................... $41,142
Fixed expenses .............................................................. 24,000
Operating income ..................................................... $17,142
$17,142* = 0.25 $68,570 as claimed
*Rounded down.
Note: Some may prefer to round up to 6,858 units. If this is done, the operating
income will be slightly different due to rounding.
372
1119 Concluded
3. Net income = 0.20Revenue/(1 0.40)
= 0.3333Revenue
0.3333Revenue = Revenue(1 0.40) $24,000
0.3333Revenue = 0.60Revenue $24,000
0.2667Revenue = $24,000
Revenue = $89,989
1120
1. Unit contribution margin = $1,060,000/50,000 = $21.20
Break-even units = $816,412/$21.20 = 38,510 units
Operating income = 30,000 $21.20 = $636,000
2. CM ratio = $1,060,000/$2,500,000 = 0.424 or 42.4%
Break-even point = $816,412/0.424 = $1,925,500
Operating income = ($200,000 0.424) + $243,588 = $328,388
3. Margin of safety = $2,500,000 $1,925,500 = $574,500
4. $1,060,000/$243,588 = 4.352 (operating leverage)
4.352 20% = 0.8704
0.8704 $243,588 = $212,019
New operating income level = $212,019 + $243,588 = $455,607
5. Let X = Units
0.10($50)X = $50.00X $28.80X $816,412
$5X = $21.20X $816,412
$16.20X = $816,412
X = 50,396 units
6. Before-tax income = $180,000/(1 0.40) = $300,000
X = ($816,412 + $300,000)/$21.20 = 52,661 units
1. Sales mix:
Squares: $300,000/$30 = 10,000 units
Circles: $2,500,000/$50 = 50,000 units
Sales Total
Product P V* = P V Mix = CM
Squares $30 $10 $20 1 $ 20
Circles 50 10 40 5 200
Package $220
*$100,000/10,000 = $10
$500,000/50,000 = $10
Break-even packages = $1,628,000/$220 = 7,400 packages
Break-even squares = 7,400 1 = 7,400
Break-even circles = 7,400 5 = 37,000
2. Contribution margin ratio = $2,200,000/$2,800,000 = 0.7857
0.10Revenue = 0.7857Revenue $1,628,000
0.6857Revenue = $1,628,000
Revenue = $2,374,216
3. New mix:
Sales Total
Product P V = P V Mix = CM
Squares $30 $10 $20 3 $ 60
Circles 50 10 40 5 200
Package $260
Break-even packages = $1,628,000/$260 = 6,262 packages
Break-even squares = 6,262 3 = 18,786
Break-even circles = 6,262 5 = 31,310
CM ratio = $260/$340* = 0.7647
*(3)($30) + (5)($50) = $340 revenue per package
0.10Revenue = 0.7647Revenue $1,628,000
0.6647Revenue = $1,628,000
Revenue = $2,449,225
375
1122 Concluded
4. Increase in CM for squares (15,000 $20) $ 300,000
Decrease in CM for circles (5,000 $40) (200,000)
Net increase in total contribution margin $ 100,000
Less: Additional fixed expenses 45,000
Increase in operating income $ 55,000
Gosnell would gain $ 55,000 by increasing advertising for the squares.
This is a good strategy.