1.

A Rustic Wood Products Manufactures a line of childrens toys , Th following is an analysis of their
accounting data: Fixed costs : $,90,000 per year, Variable costs: $.5.00, Capacity: 25,000 toys per year
and Selling pric : $.18.50 per toy.

a. Compute the break even point in number of toys

b. Find the number of toys the company must sell to show a profit $.40,000 per year
c. At 75% of capacity, what is the fixed cost per toy, At that capacity what are the variable cost per toy
d. What is the shot -down point

2. A small manufacturing company is considering the expansion of its plastics operation. To meet sales demand
, a new molding machine must be installed. An economic analysis based upon cash flow will have to be made
using the following data:

Machine A Machine B
Installed Fixed Investment, $ 285,000 197,000
Annual Cash Operating Expenses, 42,000 38,000
$
Depretiation may be taken as 5 years by the straighi-line method. The income tax rate is ....%. Determine:

a. Cash Flow analysis for installing machine A and B

b. Based on cash flow diagram , which machine is to be purchased

3. Suatu perusahaan mendapatkan kredit lunak $.1000.000,- dengan jangka waktu 10 tahun. Tahun 1 dan 2
ditentukan sebagai grace periode atau tidak membayar angsuran. Apabila suku bunga 5% pertahun , Berapa
angsuran yang harus dibayarkan pertahunnya. Apabila setelah 2 kali angsuran dibayarkan sisa kreditnya akan
dilunasi.Berapa uang yang dibutuhkan untuk melunasi sisa kreditnya.

4. A company is considering the manufacture a pharmaceutical product . Land for the project is $300,000. The
fixed capital invesment for the plant estimated to be $10,000,000 and the construction period is expected to be 2
years. A market survey for the proposed plant resulted in the following information:

Sales Selling Cash

Million $ price, operating
Tahun..T per year $/lb Expenses.,$/lb
TTahun
1 6.0 0.86 0.30
2 6.5 0.87 0.31
3 7.0 0.87 0.31
4 8.0 0.88 0.33
5 10.0 0.88 0.34
6 10.0 0.88 0.35
7 10.0 0.88 0.35
8 9.0 0.90 0.36
9 7.0 0.87 0.36
10 6.0 0.85 0.37
At start-up , $2,000,000, working capital is allocated to the project. If the income taxes is 10%. prepare a
cumulative cash position diagram for the proposed project (depreciation calculated by S0YD methode)
5. AN INVESTMENT RESULTED IN THE FOLLOWING CASH FLOW:

Year 0 1 2 3 4 5 6 7 8

CASH FLOW,$ -15000 5000 2500 2500 2500 2500 2500 2500 2500

CALCULATE THE RATE OF THE RETURN THIS INVESTMENT?

Pembelian tanah di tembalang merupakan investasasi yang sangat

menarik. Harga tanah saat ini 1 jt dan dibeli oleh investor se luas 1000 m2.

Biaya PBB tahun pertama 500.000 dan setiap tahunnya naik 100.000.

Apabila pada tahun kelima kepemilikannya tanah itu akan dijual dengan

mengharapkan Return on Invesmentnya 20%.

Berapa harga yang layak yang harus ditawarkan kepada pembeli.