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No. Absen

: I Made Sujendra
: 23

Case 17-19 : Changes in Break - Even Points with Changes in Unit Prices
Plata produces an sell plastic plastic storage containers. Last year, Plata sold 125.000 units. The income statement fo plata, inc, for last
year :
Sales
$
625,000
Less : Variable Expenses
$
343,750
Contribution Margin
$
281,250
Less : Fixed Expenses
$
180,000
Operating Income
$
101,250
Required :
1
2
3
4
5

Compute the break even point in units and in revenues. Compute the margin of safety for last year.
Suppose that the selling price increase by 10 percent. Will the break even point increase or decrease? Recompute it.
Suppose that the variable cost per unit increases by $0.35. Will the break even point increase or deacrease. Recompute it .
Can you predict whether the break even point increases or decreases if both the selling price and the unit variable cost
increase?. Recompute the break even point incorporating both ofthe chages in requirements 1 and 2.
Assume that total fixed Cost increase by $50.000 (assume no other cahnges from the original data). Will the break even
point increase or decrease? Recompute it.

Jawaban :
1

Total
$
$
$
$
$

Sales
Less : Variable Expenses
Contribution Margin
Less : Fixed Expenses
Operating Income
Break Even Point
(in Unit)

Margin Of Safety

per unit
$
$
$

=
=

Fixed Costs
(Price - Unit Variable Cost)
$
180,000
($5 - $2,75)
$ 180.000 / $2,25
80,000 Units

=
=
=

Break Even Unit X Price


80.000 X $5
$
400,000

Break Even Point


(in Revenues)

625,000
343,750
281,250
180,000
101,250

=
=
=

Sales - Break Even Sales


$
625,000
$
$
225,000

5.00
2.75
2.25

400,000

Jika Selling Price naik 10% maka :


Sales
Less : Variable Expenses
Contribution Margin
Less : Fixed Expenses
Operating Income

Total
$
$
$
$
$

687,500
343,750
343,750
180,000
163,750

per unit
$
$
$

5.50 *($5 + (10% X $5))


2.75
2.75

Break Even Point


(in Unit)

=
=

Fixed Costs
(Price - Unit Variable Cost)
$
180,000
($5,50- $2,75)
$ 180.000 / $2,75
65,455 Units

=
=
=

Break Even Unit X Price


65.455 X $5,5
$
360,000

Break Even Point


(in Revenues)

Margin Of Safety

Kesimpulan :

=
=
=

Sales - Break Even Sales


$
687,500
$
$
327,500

Ketika harga naik 10% maka nilai Break Even Point (Unit) turun dari 80.000 unit menjadi 65.455 unit,
dan Break Even Point (Revenue) turun dari $ 400.000 menjadi $ 360.000. Margin Of Safety naik dari
$225.000 menjadi $ 327.500.

Jika Variable Cost per unit naik $0.35, maka :


Total
Sales
$
625,000
Less : Variable Expenses
$
387,500
Contribution Margin
$
237,500
Less : Fixed Expenses
$
180,000
Operating Income
$
57,500

Break Even Point


(in Unit)

Break Even Point


(in Revenues)

Kesimpulan :

=
=
=

per unit
$
$
$

=
=

Fixed Costs
(Price - Unit Variable Cost)
$
180,000
($5,00- $3,10)
$ 180.000 / $1,90
94,737 Units

=
=
=

Break Even Unit X Price


94.737 X $5,00
$
473,684

Margin Of Safety

360,000

Sales - Break Even Sales


$
625,000
$
$
151,316

5.00
3.10 *($2,75 + $0,35)
1.90

473,684

Ketika variable cost naik $0,35 maka nilai Break Even Point (Unit) naik dari 80.000 unit menjadi
94.737 unit, dan Break Even Point (Revenue) juga naik dari $ 400.000 menjadi $ 473.684. Margin Of
Safety turun dari $225.000 menjadi $ 151.316.

Jika harga naik dan Variable Cost juga naik seperti perhitungan no.2 dan 3 diatas, maka :
Total
per unit
Sales
$
687,500
$
5.50 *($5 + (10% X $5))
Less : Variable Expenses
$
387,500
$
3.10 *($2,75 + $0,35)
Contribution Margin
$
300,000
$
2.40
Less : Fixed Expenses
$
180,000
Operating Income
$
120,000

Break Even Point


(in Unit)

=
=

Fixed Costs
(Price - Unit Variable Cost)
$
180,000
($5,50- $3,10)
$ 180.000 / $2,40
75,000 Units

=
=
=

Break Even Unit X Price


75.000 X $5,50
$
412,500

Break Even Point


(in Revenues)

Margin Of Safety

Kesimpulan :

=
=
=

Sales - Break Even Sales


$
687,500
$
$
275,000

Ketika harga naik dan variable cost juga naik maka nilai Break Even Point (Unit) turun dari 80.000
unit menjadi 75.000 unit, akan tetapi Break Even Point (Revenue) naik dari $ 400.000 menjadi $
412.000. Margin Of Safety juga naik dari $225.000 menjadi $ 275.000.

Jika Fixed Cost bertambah $50.000 , maka :


Total
Sales
$
625,000
Less : Variable Expenses
$
343,750
Contribution Margin
$
281,250
Less : Fixed Expenses
$
230,000
Operating Income
$
51,250
Break Even Point
(in Unit)

Break Even Point


(in Revenues)

Kesimpulan :

=
=
=

per unit
$
5.00
$
2.75
$
2.25
*) $180.000 + $50.000

=
=

Fixed Costs
(Price - Unit Variable Cost)
$
230,000
($5,00- $2,75)
$ 230.000/ $2,25
102,222 Units

=
=
=

Break Even Unit X Price


102.222 X $5,00
$
511,111

Margin Of Safety

412,500

Sales - Break Even Sales


$
625,000
$
$
113,889

511,111

Ketika Fixed Cost bertambah $50.000 maka nilai Break Even Point (Unit) naik dari 80.000 unit
menjadi 102.222 unit, Break Even Point (Revenue) juga naik dari $ 400.000 menjadi $ 511.111.
Margin Of Safety jutru akan turun dari $225.000 menjadi $ 113.889.

Ketika Fixed Cost bertambah $50.000 maka nilai Break Even Point (Unit) naik dari 80.000 u

ven Point (Unit) naik dari 80.000 unit menjadi 102.222 unit, Break Even Point (Revenue) juga naik dari $ 400.000 menjadi $ 511.111. Marg

400.000 menjadi $ 511.111. Margin Of Safety jutru akan turun dari $225.000 menjadi $ 113.889.