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Diketahui :

Sales
Total variable cost
Contribution margin
Total fixed cost
Operating income
Jawab :
1. Contribution margin ratio

$
$
$
$
$

95,000.00
68,400.00
26,600.00
14,000.00
12,600.00

=
=

Total contribution margin / sales


0.28

2. Variable cost ratio

=
=

Total variable cost / sales


0.72

3. Break even sales

=
=

Total fixed expenses / Contribution margin ratio


$ 50,000.00

4.

Pelley dapat meningkatkan operating incomenya tanpa total sales revenue


meningkat dengan cara mengurangi biaya variable dan biaya tetap

ribution margin ratio

sales revenue
aya tetap

Diketahui :
Price
Total fixed manufacturing cost
Total Administrative cost

$
2.75
$ 111,425.00
$ 48,350.00

Direct material
Direct labor
Variable factory overhead
Variable selling expenses

$
$
$
$

Jawab :
1. Break even unit

=
=

0.37
0.63
0.53
0.12

Total fixed cost / (Price - Variable cost per unit)


$ 145,250.00

2. Unit varible cost adalah seluruh total biaya variable yang meningkat sebanyak unit yan

Unit variable manufacturing cost adalah biaya variable per unit yang meningkat seb
terdiri dari direct material, direct labor, dan variable factory

Yang digunakan dalam cost-volume-profit analysis adalah unit variable cost, karena
material, direct labor, dan variable factory OH dan variable selling

3. Target Income
Number of units

4. Target Income
Revenue

$13,530.00
=
=

Total fixed cost + Target Income / (Price - Variable cost per uni
$ 157,550.00

$13,530.00
=
=

Target income + Fixed cost / Contribution margin


$ 433,262.50

cost per unit)

ningkat sebanyak unit yang dijual.

unit yang meningkat sebanyak unit yang terjual yang


abor, dan variable factory OH

unit variable cost, karena biaya ini terdiri dari direct


ry OH dan variable selling expense

(Price - Variable cost per unit)

tribution margin

Diketahui :
Fixed cost equals

$ 30,000.00

Price
Variable cost
Contribution margin
Number of units

Vases
$
40.00
$
30.00
$
10.00
1,000

Jawab :
1.
Vases
Figurines

Figurines
$ 70.00
$ 42.00
$ 28.00
500

Price
$ 40.00
$ 70.00

Break even packages

=
=

Vases Break-Even units


Figurines Break-Even units

=
=

2. Diketahui :
Sales of Vases
Sales of Figurines
Total fixed cost

Vases
Figurines

Variable cost
$ 30.00
$ 42.00

Total fixed cost / Package contribution margin


625
1250
625

1,500
1,000
35,260
Price
$ 40.00
$ 70.00

Break even packages

=
=

Vases Break-Even units


Figurines Break-Even units

=
=

Variable cost
$ 30.00
$ 42.00

Total fixed cost / Package contribution margin


$ 410.00
1230
820

Contribution margin
$ 10.00
$ 28.00

Sales mix
2
1

Total contribution margin


$ 20.00
$ 28.00
$ 48.00

Sales mix
3
2

Total contribution margin


$ 30.00
$ 56.00
$ 86.00

ge contribution margin

Contribution margin
$ 10.00
$ 28.00

ge contribution margin

ntribution margin

ntribution margin

Diketahui :
Price Floor lamps
Price Desk lamps

$
$

30.00
20.00

Sales
Total variable cost
Contribution margin
Total fixed cost
Operating income

$
$
$
$
$

600,000.00
400,000.00
200,000.00
150,000.00
50,000.00

Jawab :
1. Revenue

2.

Floor
Desk
Sales mix 1:1

=
=
=
=

Floor
Desk

Break even packages

Floor lamps Break-Even units


Desk lamps Break-Even units
3

Floor lamps
Desk lamps

Total fixed cost / Contribution margin ratio


450000
$
$

12,000.00
12,000.00

$
$

Price
30.00
20.00

=
=

Variable cost
$ 20.00
$ 13.33

Total fixed cost / Package contribution margin


9000

9000 x 1 =
9001 x 1 =

9000
9000

Degree of operating Leverage

=
=

Total contribution Margin / Operating Income


4

Percentage change in profit

=
=

Degree of operating Leverage x Percentage Cha


160%

loor lamps
esk lamps

60%
40%

Contribution margin
$ 10.00
$
6.67

ge contribution margin

in / Operating Income

verage x Percentage Change in Sales

Sales mix
1
1

Total contribution margin


$ 10.00
$
6.67
$ 16.67

ntribution margin