1.

Markup on COGS Gross Profit 59,920

= X 100% = x 100%
COGS 214,000

2. DM $ 230
DL $ 50
OH $ 20
$ 300 + 28% $ 384

3. Makrup on DM DL +OH + Selling and Administrative Expese + Operating Income

=
DM
45000+45000+19400+40520
=
124000
149920
= = 1,21 x 100% = 121%
124000

Bid Price = $230+(230*121%)

= $230+190 = $ 420
 = 28%

erating Income
1. Supermarkets :
Manufacturing Cost per Case $ 48
Special labeling cost (0,03 x 24) 0.72
Edi $50000/80000 cases 0.625
Distribution cost (50000/80000 cases) 0.625
Total cost per cases $ 49.97

Small Grocers :
Manufacturing Cost per Case $ 48
Special handling per case 20
Sales Commision ($90 x 10%) 9
Bad debt Expense ($90 x 8%) 7.2
$ 84.20

Convenience Stores :
Manufacturing Cost per Case $ 48
Special handling per case 30
Selling Expense (15000/30000) 0.5
Distribution cost (30000/30000) 1
$ 79.50

2. Supermarkets :
Price per case $ 55 100%
Cost per case $ (49.97) -90.85%
Profit per case $ 5.03 9.15%

Small Grocers :
Price per case $ 90 100%
Cost per case $ (84.20) -93.56%
Profit per case $ 5.80 6.44%

Convenience Stores :
Price per case $ 88 100%
Cost per case $ (79.50) -90.34%
Profit per case $ 8.50 9.66%

3. Harga rata-rata
55+90+88 233
= = 77.67
3 3
1. DM $ 6.00
DL $ 3.00
VOH $ 2.00
FOH $ 10.00
Total Cost $ 21.00

2. End Inventory = Beg. Inventory + Unit Produced - Unit Sold

= 0+30000-28000
= 2000 Unit

3. Income Statement
October
Sales ($35 x 28000) $ 980,000
less : COGS ($21 x 28000) $ 588,000
Gross Profit $ 392,000
less :
Variable marketing Exp ($2,5 x 28000) $ 70,000
Fixed marekting & Adm Exp $ 130,500
Operating Income $ 191,500

4. End Inventory = Beg. Inventory + Unit Produced - Unit Sold

= 2000+30000-1000
= 1000 Unit
Cost of End Inventory = 1000 x 2,1 = $ 2,100

Income Statement
November
Sales ($35 x 31000) $ 1,085,000
less : COGS ($21 x 28000) $ 651,000
Gross Profit $ 434,000
less :
Variable marketing Exp ($2,5 x 31000) $ 77,500
Fixed marekting & Adm Exp $ 130,500
Operating Income $ 226,000
1. DM $ 6.00
DL $ 3.00
VOH $ 2.00
Total Cost $ 11.00

2. End Inventory = Beg. Inventory + Unit Produced - Unit Sold

= 0+30000-28000
= 2000 Unit
Cost of Inventory = 2000*$11 = $ 22,000

3. Income Statement
October
Sales ($35 x 28000) $ 980,000
less : COGS ($11 x 28000) $ 308,000
Variable marketing Exp ($2,5 *28000) $ 70,000
Contribution Margin $ 602,000
less :
Fixed Factory overhead $ 300,000
Fixed marekting & Adm Exp $ 130,500
Operating Income $ 171,500

4. End Inventory = 2000+30000-31000 = 1,000

Cost of End Inventory = 1000*$11 = 11,000

Income Statement
November
Sales ($35 x 31000) $ 1,085,000
less : COGS ($11 x 31000) $ 341,000
Variable marketing Exp ($2,5 *31000) $ 77,500
Contribution Margin $ 666,500
less :
Fixed Factory overhead $ 300,000
Fixed marekting & Adm Exp $ 130,500
Operating Income $ 236,000
1. Sales Price Variance = (Actual Price- Expected Price) X Quantity Sold
= ($2,25 - 2,20) 18500
= $ 925 (U)

2. Sales Volume Variance = (Actual Volume - Expected Volume) X Expected Price

= (18500-20000) $2,20
= $ 3,300 (U)

3. Overall Sales Variance = Sales Price Volume + Sales Volume Variance

= 925 + 3300
= $ 4,225 (U)

4. Sales Price Variance = ($ 2,25-2,20)22000

= $ 1,100 (U)
Sales Volume Variance = (22000-20000)$2,20
= $ 4,400 F
Overall Sales Variance = ($1100 U + $4400 F)
= $ 3,300 F
1. Contribution Margin variance = Actual Contribution Margin - Expected Contribution Margin
= $7614400-6750000
= $ 864,400 F

jika unit sold pada self propelled yang actual naik maka contribution margin variance juga akan naik, sebaliknya jika
ibution Margin

ga akan naik, sebaliknya jika unit sold pada self propelled yang expected menurun juga akan mengakibatkan contributin margin variance n
an contributin margin variance naik
1. Budgedted total Contribution Margin
Budgedted Avg Unit Contribution Margin =
Budgedted total Unit
$ 6,750,000
=
15000+45000
$ 6,750,000
=
60000
= $ 113

2. Contribution margin Volume Variance = (Actual Qty Sold - Budgeted Qty Sold) X Budgedted Avg Unit C
= {(14800+44000)-(15000+45000)} X $112,5
= (58800-60000) X $ 112,5
= 1200 X $112,5
= $ 135,000

3.
Jika actual unit sold pada self proplled menurun, maka akan menyebabkan contribution margin volume variance yan
jika actual semakin tinggi unit soldnya sedangkan yang lain tetap akan membuat contribution margin volume varianc
d) X Budgedted Avg Unit Contribution Margin

argin volume variance yang semakin unfavorable dan sebaliknya,

on margin volume variance menjadi lebih kecil unfavoravlenya
1. Sales Mix Variance = (Basic mower actual unit- Basic mower Budgeted unit) X (Basic mower budgedted c
propelled mower budgedted unit) X (Self propelled budgedted contribution margin
= (14800-15000) X ($150-112,5) + (44000-45000 ) X ($100-112,5)
= (-200)x 37,5 + (-1000) X (-12,5)
= (-7500) + 12500
= $ 5,000 F

basic mowe budgedted contribution margin = 2250000/15000 =

self propelled budgedted contribution margin = 4500000/45000 =

2. Jika angka actual unit sold naik maka akan menambah nilai favorable. Sedangkan jika angka self propelled yang actu
 it) X (Basic mower budgedted contribution margin - budgedted avg unit margin) + (self propelled mower actual unit - Self
budgedted contribution margin - budgedted avg unit contribution margin)
$100-112,5)

$ 150
$ 100

a angka self propelled yang actual niak melebihi angka budgedted maka akan mengurangi nilai favorable (Jika angka yang lain semua tetap)
ctual unit - Self

ka angka yang lain semua tetap)

1. Market Share variance = {(Actual market share percentage - Budgedted market share pe

Actual market share percentage Actual sales

=
Aactual unit sales for the industry
58800 0,04941 X 100% =
= =
1190000

Budgedted market share percentage Budgedted sales

=
budgedted sales for mower industry
60000 0,05 X 100% =
= =
1200000

Market Share variance = {(0,0494 - 0,05) X 1190000} X $ 112,5

= 714 X 112,5
= 80,325 U

2. Market Size Variane = {(Actual industry sales in units - Budgedted industry sales in uni
= {(1190000-1200000)X 5%} X $112,5
= 56,250 U

3.
Jika angka penjualan Romley yang sebenarnya adalah 61,000 Unit maka actual market share percentage akan menin
market share variance menjadi favorable dan tidak mempengaruhi market size variance
- Budgedted market share percentage) X Actual industry sales in unit} X Budgedted avg unit contribution margin

4.94%

5%

udgedted industry sales in unit) X Budgedted market share percentage} X Budgedted avg unit contribution margin

share percentage akan meningkat jadi 5,13% yang lebih besar dari budgedtednya yang akan membuat
e