Nama: NIM: Kelas:

Question 1

PT. Amanda Brownies thinks about raising their selling price for 20% from Rp40.000 to Rp48.000 perbox.
Marketing manager hesitates whether market will support the new price well, as a financial consultant
please help them solving the problem.

These are the available information:

Variable Cost per unit is Rp30.000

Total Fixed Cost is Rp105.000.000

How many boxes of brownies do PT. Amanda need to sell to fullfill the new target profit. Profit is
expected to raise for Rp40.000.000 which was Rp80.000.000? How many less boxes need to be sold for
the new target profit?

Answer:
Question 2

Amazing Grace Pastry & Cake sells desserts. Their business is trending because they sell good products
at affordable price. Right now they are receiving an offer from Universitas Ciputra to supply 9.000
pastries @Rp2.500 for a week on 4 th ICIIES seminar which will be conducted on the last week of June at
Universitas Ciputra.

This is the data WITHOUT special order in Amazing Grace Pastry & Cake:

Monthly sales volume is 18.000 pastries @Rp4.000.

Unit Variabel cost is Rp2.000

Monthly Fixed Cost Rp12.000.000 with production capacity of 25.000 pastries per month.

By considering their special order from Universitas Ciputra Amazing Grace should think about: 1) buying
new oven for Rp5.000.000, which capacity is: 5.000 pastries per month (assumed that this special order
won’t happen again in the future) or Amazing Grace should 2) sacrificing one week of usual operational
selling activity to fulfill this special order at the end of June. Or Amazing Grace Pastry should decide to
3) refuse accepting that special order. Which decision should Amazing Grace Pastry take? Explain your
answer with calculation.

Answer:
Question 3

CV. Kalisari is in transportation & bus rental business in Surabaya, this company is thinking about adding
new feature which is a waiting lounge for their passengers so they would feel more comfortable before
embarking for long distance journeys. This company is eager to know whether this investment impacts
positively both in quantitative and qualitative aspects for their business.

Here is their Income Statement (yearly) before the new lounge is realized: (in thousands Rupiah)

Sales   300.000
Less: VC    
Fuel 100.000  
Direct Labor 35.000  
Variable
Overhead 15.000 150.000
CM   150.000
Less: FC    
Depreciation 25.000  
Supervisor
Salary 8.000  
Insurance 7.500  
Allocated OH 15.000 55.500
Profit   94.500

These are the changes in their Income Statement when the new lounge is realized:

Sales increases by 15%,

Office Boy Salary for cleaning & maintaining the lounge for Rp8.000.000 per year.

Electricity Cost increases by 25%

Food & Beverage cost sold at the lounge is Rp6.000.000 per year.

Which is the more beneficial decision for CV. Kalisari management? Explain it with calculation.
Answer: