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UNIVERSITAS INDONESIA

AKUNTANSI MANAJEMEN DAN BIAYA


Nama : Rahmi Amelia
NPM : 1506774283

FAKULTAS EKONOMI DAN BISNIS


MAGISTER AKUNTANSI PROGRAM PROFESI AKUNTANSI
JAKARTA
2015/2016

CHAPTER 16
Problem 16.31
Diketahui :
The office open : 360 days per year, 16 hours each day from 7:00 a.m to 11:00 p.m
Advertising : $500.000
Rent : (6.000 x $28) = $168.000
Charge to each new client $30 for the initial consultation, 20% favorable settlements
or judgments averaging $2.000 each.
Regular Wages : Lawyer $25, Paralegal $20, Legal Secretary $15,
Clerk-Receptionist $10
Regular Wages = ($25 + $20 + $15 + $10) x 16 hours x 360 days
= $403.200
Overtime Wages : Legal Secretary 200 hours and Clerk-Receptionist 200 hours and
paid at one and one-half times the regular wage
Overtime Wages = (200 hours x $15 x 1,5) + (200 hours x $10 x 1,5)
= $7.500
Fringe benefit expenses = 40% of wages paid and apply to full wages
= 40% x (Regular Wages + Overtime Wages)
= 40% x ($403.200 + $7.500)
= 164.280
Property Insurance : $22.000
Utilities : $32.000
Malpractice Insurance : $180.000
Depreciation office equipment : $60.000/$4 = $15.000
Required :
1. Determine how many new clients must visit the law office being considered by Don
Masters and his colleagues in order for the venture to break even during its first year of
operations :
Answer :
Fixed Costs :
Advertising
$500.000
Rent
168.000
Wages and fringe benefits :
Regular Wages
403.200
Overtime Wages
7.500
Fringe Benefits
164.280
Property Insurance
22.000
Utilities
32.000
Malpractice Insurance
180.000
Depreciation Office Equipment
15.000
Total Fixed Costs
$1.491.980
Break even

= Revenue Variable Costs Fixed Costs


= $30C + ($2.000 x 0,2C x 0,3) - $4C - $1.491.980
= $30C + $120C - $4C - $1.491.980
$146C = $1.491.980
C = 10.219 clients (dibulatkan)

2.

Using the information provided by the marketing consultant, determine if it is feasible


for the law office to achieve break-even operation.
Answer :
Dari hasil laporan konsultan marketing, jumlah klien baru yang diharapkan di tahun
pertama adalah sebanyak 18.000 klien. Selanjutnya, dapat dilakukan untuk kantor hukum
untuk break-even selama tahun pertama operasi sebagai break-even point sebesar 10.219
klien sesuai dengan yang telah didapatkan di soal nomor 1.
Expected Clients
= (20 x 0,1) + (30 x 0,3) + (55 x 0,4) + (85 x 0,2)
= 2 + 9 + 22 + 17
= 50 clients/day
Annual Clients

= Expected Clients x 360 days


= 50 x 360 days
= 18.000 clients/year

Problem 16.34
Diketahui :
Budgeted Income Statement for the coming year Hammond Company :
Sales
$1.240.000
Less : Variable Expenses
706.800
Contribution Margin
$ 533.200
Less : Fixed Expenses
425.000
Income Before Taxes
$ 108.200
Less : Income Taxes
43.280
Net Income
$ 64.920
Required :
1. What is Hammonds variable cost ratio? Its contribution margin ratio?
Answer :
Variable Cost Ratio = Variable Expenses / Sales
= $706.800 / $1.240.000
= 0,57 or 57%

2.

Contribution Margin Ratio

= Contribution Margin / Sales


= $533.200 / $1.240.000
= 0,43 or 43%

Suppose Hammonds actual revenues are $200.000 greater than budgeted. By how much
will before-tax profits increase? Give the answer without preparing a new income
statement.
Answer :
Actual revenues : $200.000 greater than budgeted
Before-Tax Profit increase = Actual Revenues x Contribution Margin Ratio
= $200.000 x 0,43
= $86.000
So, before-tax profits will be increase $86.000

3.

How much sales revenue must Hammond earn in order to break even? What is the
expected margin of safety? (Round your answers to the nearest dollar)
Answer :
Break-even Sales Revenue
= Total Fixed Expenses / Contribution Margin Ratio
= $425.000 / 0,43
= $988.372,09
= $988.372 (Round to the nearest dollar)
Margin of Safety

4.

= Sales Break-even Sales Revenue


= $1.240.000 - $988.372
= $251.628

How much sales revenue must Hammond generate to earn a before-tax profit of
$130.000? An after-tax profit of $90.000? (Round your answers to the nearest dollar).
Prepare a contribution margin income statement to verify the accuracy of your last
answer.
Answer :
Revenue = (Fixed Expenses + Before-Tax Profit) / Contribution Margin Ratio
= ($425.000 + $130.000) / 0,43
= $1.290.697,674
= $1.290.697 (Round to the nearest dollar)

Operating Income = After-Tax Profit / (1- Tax Rate*)


= $90.000 / (1 0,4)
= $150.000
*Tax Rate = Income Taxes / Income Before Taxes
= $43.280 / $108.200
= 0,4
Taxes = Opeating Income x Tax Rate
= $150.000 x 0,4
= $60.000

Sales Revenue = (Fixed Expenses +Operating Income) / Contribution Margin Ratio


= ($425.000 + $150.000) / 0,43
= 1.337.209,302
= 1.337.209 (Round to the nearest dollar)
Variable Expenses = Sales Revenue x Contribution Margin Ratio
= $1.337.209 x 0,57
= $762.209 (Round to the nearest dollar)

CONTRIBUTION MARGIN INCOME STATEMENT :


Sales Revenue
Less : Variable Expenses
Contribution Margin
Less : Fixed Expenses
Operating Income
Taxes
Net Income

$1.337.209
762.209
$ 575.000
425.000
$ 150.000
60.000
$ 90.000