Jane Felicia

01012190029

Nomor 1

Investment Cost= 888.000

Year = 6 year

Salvage value = -
method Stragiht line

Sales projected = 75.000

Price/ unit = 47

VC / UNIT= 23

fc /year = 850.000
TAX RATE= 37%
Required Return = 18%

A. best worse scenario (20%)

Base Best
Formula   case Formula case
888.0
  Initial Outlay (IO) 888.000   00

  Life (n) 6   6
148.0
IO/n Depreciation (D) 148000   00
Sbase-
case*(1+20% 90.0 =(1+20%)*7500
  Sales (S) 75000 ) 00 0
Pbase-
case*(1+20% 56,
  Price per unit (P) 47 ) 40
Variable cost per VCbase-case*(1- 27,
  unit (VC) 23 20%) 60
FCbase-case*(1- 1.020.0
  Fixed cost (FC) 850.000 20%) 00
  Tax rate (T) 37%   37%
(S*(P-VC)-FC)*(1-
T)+(D*T) OCF 653260   1045120
  Return 17%   17%
Using PV function
with OCF Present Value of OCF (PV)  
133,297.9
PV – IO NPV 7    
*rumusnya = NPV – 888.000

B & c. 1 Base case

Accounting Breakeven:
Qa = 41.583 units
the DOL at the accounting breakeven is:
DOL = 1 + FC/OCF = 1 + FC/D
DOL = 1 + [850,000/$148,000]
DOL = 5,743

B&C.2 Best case

Accounting Breakeven:
Qa = 40.556 units
the DOL at the accounting breakeven is:
DOL = 1 + FC/OCF = 1 + FC/D
DOL = 1 + [1,020,000/$148,000]
DOL = 6,892

E. Financial BEP quantity =

(FC+OFC/CONSTRIBUTION per unit)
=((PMT(17%;6;-880000)-(880000/6)*37%/(1-37%)+850000)/(47-
42043,48 23))