Hospital Supply, Inc

Normal Volume 3,000 unit

Harga Jual 4,350

Unit manufacturing costs:

Variable materials 550
Variable labor 825
Variable overhead 420
Fixed overhead 660
Total unit manufacturing costs 2,455
Unit marketing costs:
Variable 275
Fixed 770
Total unit marketing costs 1,045
Total unit costs 3,500

Question 1
Total Fixed costs:
Fixed overhead 660
Fixed 770
1,430
Volume 3,000 unit
Total Fixed costs 4,290,000

Margin (Keuntungan per unit) = harga jual - cost per unit (jumlah variable per unit)
= 4,350 - 2,070
= 2,280

Break Even Point - Volume = 4,290,000

2,280
= 1,882 unit

Break Even Sales = BEP Volume * Price

= 1,882 * 4,350
= 8,186,700

Question 2

Normal Price Price Cut Difference

Price 4,350 3,850
Quantity 3,000 3,500
Revenue 13,050,000 13,475,000 425,000

Variable per unit 2,070 2,070

Total Variable Costs (6,210,000) (7,245,000) (1,035,000)

Fixed Cost 1,430 1,430

Total Fixed Cost (4,290,000) (4,290,000) -
Net Income 2,550,000 1,940,000 (610,000)

Question 3
Without
Gov Contact
Price 4,350 4350 2840
Quantity 4,000 3500 500 5860.915493
Revenue 17,400,000 15225000 1420000 16645000
275000
Variable per unit 2,070 1145000
Total Variable Costs (8,280,000) 2290

Fixed Cost 1,430 1,420,000

Total Fixed Cost (4,290,000) 275,000
Net Income 4,830,000 1,145,000
247,500
900
1,980 15,840
umlah variable per unit)
 1,795
500
897,500