Nama : Yuniar Agung Rotua Sibuea

Nim : 023162012
Mata Kuliah : Strategi Pengendalian Kinerja
Hari/Jam : Senin / 18.30

5.32 Product Line Profitability ABC

Required :

1. Prepare a product-line profitability report for SFS under the current costing system.

Frozen Foods Baked Goods Fresh Produce

Sales 120.000 91.000 158.175
Cost of goods sold 105.000 67.000 110.000
Gross margin 15.000 24.000 48.175
Store Support 24.000 18.200 31.635
Operating income - 9.000 5.800 16.540
-0,075 0,0637 0,104568 Operating Margin = Laba
Operating margin operasi/Sales
-7,5 % 6,4 % 10,5 %

2. Prepare a product-line profitability report for SFS using the ABC information the controller provides.

Frozen Foods Baked Goods Fresh Produce

Sales 120.000 91.000 158.175
Cost of goods sold 105.000 67.000 110.000
Gross margin 15.000 24.000 48.175
Store Support
Order processing 800 3.600 8.000
Receiving 1.320 6.050 13.200
Shelf-stocking 366 419 7.320
Customers support 6.300 8.400 18.060

Total store support cost 8.786 18.469 46.580

Operating Income 6.214 5.531 1.595
0,05178 0,06078 0,01008
Operating margin
5,18 % 6,08 % 1,01 %