Answer Exercise Chapter 2, 4 and 5

CHAPTER 2
1. Hitung Break Even Sales (in unit)
Contribution Margin = Selling Price – VC
= $25 - $18 = 7
BE Sales = Fixed Cost ÷ Contribution Margin
= $9100 ÷ $7 = 1300 units

2. Hitung Break Even Sales (in dollar)

Contribution margin ratio = (Sales – VC) ÷ Sales
= ($43,000-$30,100) ÷ $43,000 = 30%
BE Sales = Fixed Cost/CM Ratio
= $8,400 ÷ 30% = $28,000

3. Hitung Total Sales in unit untuk mencapai keuntungan $10,000, dengan asumsi tidak ada
perubahan harga jual.
Total sales = (Fixed cost + Profit) ÷ CM
= ($30,400 + $10,000) ÷ ($29 - $13)
= $40,400 ÷ $16 = 2,525 units

4. Hitung Net Income jika volume aktivitas meningkat 20%, dengan asumsi tidak ada
perubahan harga jual.
CM = (Selling price – VC)
There is an increasing in volume 20%.
= ($51,000 - $18,000) × (120%) = $39,600
Contribution margin = $39,600 - $18,000 = $21,600

5. Hitung Total Sales in unit untuk mencapai keuntungan $ 23.000, dengan asumsi tidak ada
perubahan harga jual dan asumsikan bahwa biaya variabel dikurangi 25% per unit, dan
total biaya tetap meningkat 15%.
New Contribution Margin = Selling price – VC
= $48 - ($36 × 25%)
= $48 - ($36 - $9) = $21
 New fixed expenses = Total FC × Increasing 15%
= $106,000 × 115% = $121,900
= 121,900 + Profit
BEP = Total FC ÷ CM
= ($121,900 + $23,000) ÷ $21
= $144,900 ÷ $21 = 6,900 units

CHAPTER 4
1. Sewa pabrik = Indirect cost – FC
Gaji petugas = Indirect cost – FC
Semen untuk pembangunan jalan = Direct – VC
Program pelatihan supervisor = Indirect cost – FC
Makanan untuk kafetaria pabrik = Indirect cost – VC
Asuransi kompensasi = Indirect cost – VC

2. D. 1 2 3 dan 4
3. D. 3 dan 4
4. Set-up costs per production run = Total Prod. Setup Cost / Number of prod required
= $140,000/28 = $5,000
Cost per inspection = Total inspection cost / Labor hours per unit/in total
= $80,000/8 = $10,000
Other overhead costs per labour hour = OH Cost / Labor hours per unit/in total
= $96,000/48,000 = $2
OH costs of product D:
Set-up costs = Number of prod required x Set up cost
= (15 x $5,000) = $75,000
Inspection costs = Number of inspections x Cost per insp
= (3 x $10,000) = $30,000
Other overheads = Budgeted prod x labor hours per unit
= 4000 x 10 = 40,000
= (40,000 x $2) = $80,000
Total = $185,000
Overhead cost per unit = 185,000/4,000 = $46.25
CHAPTER 5
5. Contribution Income Statement
a. Variable Manuf COGS = DM + DL + V. Indirect Manuf
= 160,000 + 165,000 + 50,000 = 375,000
b. Variable Selling & Adm = Sales – CM – V. Manuf COGS
= 855,000 – 185,000 – 375,000 = 295,000
c. Total fixed expenses = CM – Operating Income
= 185,000 – 45,000 = 140,000
Fixed indirect manuf = FC – F. Selling & Adm
= 140,000 – 105,000 = 35,000

6. Straightforward Absorption Statement

a. Manuf COGS = DM + DL + I. Manuf
= 180 + 230 + 210 = 620
b. GP = Sales – COGS
= 780 - 620 = 160
c. OI = GP – Expense
= 160 - 130 = 30
d. CC = COGS – DM
= 620 – 180 = 440