Tugas Analisis Cost-Volume-Provit dan Activity Based Costing: Pittman Company &

Durban Metal Products, Ltd

Muhammad Iqbal Abdurrahman Laththuf

190020113111001

Program Pendidikan Akuntansi

Fakultas Ekonomi dan Bisnis

Universitas Brawijaya Malang

2020
Soal 1:
Pittman Company is a small but growing manufacturer of telecommunications
equipment. The company has no sales force of its own; rather, it relies completely on
independent sales agentsto market its products. These agents are paid a sales commission of 15%
for all items sold.Barbara Cheney, Pittman’s controller, has just prepared the company’s
budgeted incomestatement for next year. The statement follows:

As Barbara handed the statement to Karl Vecci, Pittman’s president, she commented,
“Iwent ahead and used the agents’ 15% commission rate in completing these statements,
butwe’ve just learned that they refuse to handle our products next year unless we increase
thecommission rate to 20%.”
“That’s the last straw,” Karl replied angrily. “Those agents have been demanding more
andmore, and this time they’ve gone too far. How can they possibly defend a 20% commission
rate?”“They claim that after paying for advertising, travel, and the other costs of promotion,
there’snothing left over for profit,” replied Barbara.
“I say it’s just plain robbery,” retorted Karl. “And I also say it’s time we dumped those
guysand got our own sales force. Can you get your people to work up some cost figures for us to
lookat?” “We’ve already worked them up,” said Barbara. “Several companies we know about
pay a7.5% commission to their own salespeople, along with a small salary. Of course, we would
haveto handle all promotion costs, too. We figure our fixed expenses would increase by
$2,400,000per year, but that would be more than offset by the $3,200,000 (20% 3 $16,000,000)
that wewould avoid on agents’ commissions.”
The breakdown of the $2,400,000 cost follows:

“Super,” replied Karl. “And I noticed that the $2,400,000 is just what we’re paying
theagents under the old 15% commission rate.”
“It’s even better than that,” explained Barbara. “We can actually save $75,000 a
yearbecause that’s what we’re having to pay the auditing firm now to check out the agents’
reports.So our overall administrative expenses would be less.”
“Pull all of these numbers together and we’ll show them to the executive committee
tomorrow,” said Karl. “With the approval of the committee, we can move on the
matterimmediately.”

Required:
1. Compute Pittman Company’s break-even point in dollar sales for next year assuming:
a. The agents’ commission rate remains unchanged at 15%.
b. The agents’ commission rate is increased to 20%.
c. The company employs its own sales force.
2. Assume that Pittman Company decides to continue selling through agents and pays the
20%commission rate. Determine the volume of sales that would be required to generate
thesame net income as contained in the budgeted income statement for next year.
3. Determine the volume of sales at which net income would be equal regardless of
whetherPittman Company sells through agents (at a 20% commission rate) or employs its
own salesforce.
4. Compute the degree of operating leverage that the company would expect to have
onDecember 31 at the end of next year assuming:
a. The agents’ commission rate remains unchanged at 15%.
b. The agents’ commission rate is increased to 20%.
c. The company employs its own sales force.
Use income before income taxes in your operating leverage computation.
 5. Based on the data in (1) through (4) above, make a recommendation as to whether
thecompany should continue to use sales agents (at a 20% commission rate) or employ its
ownsales force. Give reasons for your answer.

Jawaban:
1. Compute Pittman Company’s break-even point in dollar sales for next year assuming:
a. The agents’ commission rate remains unchanged at 15%.
Fixed Overhead $ 2,340,000
Fixed Marketing Expenses $ 120,000
Fixed Administrative Expenses $ 1,800,000
Fixed Interest Expenses $ 540,000
Fixed Cost $ 4,800,000

BEP untuk agen 15%

¿ Cost
BEP=
¿¿

$ 4,800,000
BEP=
¿¿
$ 4,800,000
BEP=
0.4
BEP = $ 12,000,000
b. The agents’ commission rate is increased to 20%.
Variabel Cost = Agen Commision + Variable (manufacturing expense)
= $ 3,200,000 + 7,200,000
= $ 10,400,000

$ 4,800,000
BEP=
¿¿
$ 4,800,000
BEP=
0.35

BEP = $ 13,714,285

c. The company employs its own sales force.

Menghitung Fixed Administrative expenses = 1,800,000 – 75,000

= $ 1,725,000

Fixed marketing expenses = 120,000 + 2,400,000

 = 2, 520,000

Fixed Cost = 42,520,000 + 1,725,000 + 540,000 + 2,340,000

= $ 7,125,000

Variable Cost = $1,200,000 + 7,200,000

= $ 8,400,000

$ 7 , 125,000
BEP=
¿¿

BEP = $ 15,000,000

2. Menghitung volume penjualan jika Pittman memutuskan untuk menjual melalui agen dan
membayar komisi 20%.

Volume = Income before taxes+Variabel cost+fixed cost

= $ 1,600,000 + 10,400,000 + 4,800,000

= $ 16,800,000

3. Menghitung volume penjulan jika laba bersih tetap sama ketika pittman menjual melalui agen
maupun tenaga penjualan sendiri.

Volume = Income before taxes+Variabel cost+fixed cost

= $ 1,600,000 + 8,400,000 + 7,125,000

= $ 17,125,000

4. Menghitung tingkat operating laverage dengan asumsi:

 a. Tingkat komisi agen tetap 15% = EBIT/ Perubahan penjualan

= $ 1,600,000 /(16,000,000-12,000,000)

= 0.4 (40%)

b. Tingkat komisi agen 20% = $ 1,600,000 /(16,000,000-13,714,286)

= 0.7 (70%)

c. Komisi tenaga penjualan sendiri = $ 1,600,000 /(16,000,000-15,000,000)

= 1,6 (160%)

5. Perusahaan hendaknya tetap melanjutkan menggunakan agen penjualan dengan komisi sebesar
20% dibandingkan menggunakan opsi lainnya, karena keuntungan yang diperoleh akan lebih
besar dan titik impas penjualan juga lebih rendah.

Soal 2:
Diminta untuk menyiapkan laporan biaya overhead yang ditetapkan untuk mebuat pesanan:

Overhead Cost:

Order size x Direct labour : $16,85 x 200 = $3,370

Customer orders = $ 320

Product testing x hours of PT $1,090 x 4 = $ 356

Selling x salles calls $1,0990 x 2 = $ 2,180

Total Overhead Cost assigned to the order $ 6,226