Name: Randrianantenaina Solohery Mampionona Aime (from Madagascar)

NIM: 041924353041
MM 54 Kelas Sore
MID TERM EXAM

MANAJEMEN AKUNTANSI DAN PENGAWASAN

Data given:

Sales $900.000
Variable costs:
Manufacturing $315.000
Selling costs $180.000
Total variable costs $495.000
Contribution margin $405.000
Fixed costs:
Manufacturing $100.000
Selling $107.000
Administrative $40.000
Total fixed costs $247.500
Net income $157.500
1. BEP computation
BEP unit=(fixed cost)/(unit margoin contribution)
Unit margin contribution= 45%*900.000/1800=225
BEP Unit= $247500/(225)= 1100 tons

BEP dollar=(fixed cost)/CM ratio

BEP dollar= 247500/ 45%
BEP dollar=$550000

2. Net income for 2020

Sales volume= 2100 tons
Net income= (Unit CM * 2100)-fixed expense
Net income= 225*2100-247500
Net income= $225.000

3. BEP if sales remain the same and add a variable cost of $61.500 and another commission cost
of $25 ton
Total Fixed Cost = 247.500 + 61.500 = $309.000
Total Variabel Cost = 275 + 25 = 300
From there we can compute the Q using the BEP formula
Q = 309.000/(500-300)= 1545 tons
Name: Randrianantenaina Solohery Mampionona Aime (from Madagascar)
NIM: 041924353041
MM 54 Kelas Sore
4. BEP, if manufacturing cost increases, 58.500/year, and manuf variable cost decreased into
$25/tons
Total fied costs= 247500+61500
= $309000
Variable cost=275-25= $250
Then, we can proceed to the BEP computation,
BEP= 306000/250
BEP unit= 1224 tons

BEP Dollar= fixed cost/CM ratio

306000/(250/500)= 612000 unit
5. Quantity of product that can be sold on 2020
It can be calculated by using the formula of net income,
Net income= unit margin *Q- fixed expense
Q= (fixed expense+net income)/ unit margin
Q= 306000+200000/250
Q= 2024 tons