UJIAN SEMESTER EKONOMI TEKNIK

Hari : Selasa
Tanggal : 2 Desember 2020
Jam : 1.30 sampai 15.30
Kumpulkan : Google Class

Soal :
A chemical processing unit has a capacity for producing 1 million kg of a product per
year. After the unit has been put into operation, it is found that only 500,000 kg of the
product can be disposed of per year. An analysis of the existing situation shows that all
fixed and other invariant charges, which must be paid whether or not the unit is
operating, amount to 35 percent of the total product cost when operating at full capacity.
Raw-material costs and other production costs that are directly proportional to the
quantity of production (i.e., constant per kilogram of product at any production rate)
amount to 40 percent of the total product cost at full capacity. The remaining 25 percent
of the total product cost is for variable overhead and miscellaneous expenses, and the
analysis indicates that these costs are directly proportional to the production rate during
operation raised to the 1.5 power. What will be the percent change in total cost per
kilogram of product if the unit is switched from the l-million-kg-per-year rate to a time
and rate schedule which will produce 500,000 kg of product per year at the least total
cost? All costs referred to above are on a per-kilogram basis.