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PROGRAM STUDI EKONOMI ISLAM

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS AIRLANGGA

2020
 BUKU MANAGERIAL ACCOUNTING HANSEN MOWEN, BAB 11 Hal. 505
SOAL 11-20

Zacarello Company produces a single product. The projected income statement for the
coming year is as follows:

Sales (50,000 units @ $50) $2,500,000

Less: Variable costs 1,440,000
Contribution margin $1,060,000
Less: Fixed costs 816,412
Operating income $ 243,588

REQUIRED
1. Compute the unit contribution margin and the units that must be sold to break even.
Suppose that 30,000 units are sold above breakeven. What is the profit?
2. Compute the contribution margin ratio and the break-even point in dollars.
Suppose that revenues are $200,000 more than expected. What would the total
profit be?
3. Compute the margin of safety.
4. Compute the operating leverage. Compute the new profit level if sales are 20 percent
higher than expected.
5. How many units must be sold to earn a profit equal to 10 percent of sales?
6. Assume that the tax rate is 40 percent. How many units must be sold to earn an after-tax
profit of $180,000?

ANSWERS
1. Sales ($2.500.000 / 50.000unit) = @$50
Variable cost ($1.440.000 / 50.000unit) = @$28.8
Fixed cost = $816.412

 The unit contribution margin

Unit contribution margin = Sales – VC
= $50 - $28.8 = $21.2

 The must be sold to break even

Units = Fixed cost / Unit contribution margin
 = $816.412 / $21.2
Units = 38.510
 Suppose that 30,000 units are sold above breakeven
Unit = 38.510 units + 30.000 units = 68.510 units
Profit = ($50 x 68.510 units) – ($28.8 x 68.510 units) - $816.412
= $3.425.500 - $1.973.088 - $816.412
= $636.000

Sales (68.510 units @ $50) $3.425.500

Less: Variable cost (@$28.8) $1.973.088
Contribution margin $1.452.412
Less: Fixed cost $ 816.412
Operating income $ 636.000

2. Sales (50,000 units @ $50) $2.500.000 (100%)

Less: Variable costs 1.440.000 (57,6%)
Contribution margin $1.060.000 (42,4%)
Less: Fixed costs 816.412
Operating income $ 243.588

 The contribution margin ratio

Contribution margin ratio = (contribution margin / sales) x 100%
= ($1.060.000 / $2.500.000) x 100%
= 0.424 x 100%
= 42.4%
 The break even point in dollars
VC rate = (VC / sales) x 100%
= ($1.440.000 / $2.500.000) x 100%
= 0,576 X 100%
= 57,6%
Break even point in dollar
Break even sales = Fixed cost / CMR
= $816.412 / 0.424
= $1.925.500
 Suppose that revenues are $200.000 more than expected
0.424 x $200.000 = $84.800
The additional profit would be $84,800
So, the total profit ….
$84.800+$243.588 = $ 328.388
3. Margin of Safety = Sales – Break even sales
= $2.500.000 - $1.925.500 = $574.500
Or = 50.000 units – 38.150 units = 11.490 units
4. Operating leverage = margin kontribusi /laba operasi
= $1.060.000/ $ 243.588
= 4,352
The new profit level if sales are 20 percent higher than expected
Sales (50,000 units @ $50) $2.500.000 > $3.000.000
Less: Variable costs 1.440.000 > $1.728.000
Contribution margin $1.060.000 > $1.272.000
Less: Fixed costs 816.412
Operating income $ 243.588 > 455.588

so, the profit would increased by $ 212.000 ($ 455.588-$243.588)

5. 0.10 ($50 x Units) = ($50 x Units) – ($28,8 x Units) - $816.412

$5 x Units = ($21,2 x Units) - $816.412
$816.412 = $16,2 x Unit
Units = 50.395
6. After tax target profit
Net income = operating income (1-tax rate)
180.000 = operating income (1-0.4)
300.000 = operating income
After tax target profit in unit
Unit = Fixed Cost + target profit / unit contribution margin
= 816.412 + 300.000 / 50-28.8
= 1.116.412 / 21,2
= 52.660,9434