Nama : Irga Ayudias Tantri

Nim : 12030121410011
Kelas : Reguler

Case 2-59
CompTech, Inc., manufactures printers for use with home computing systems. The firm currently
manufactures both the electronic components for its printers and the plastic cases in which the devices are
enclosed. Jim Cassanitti, the production manager, recently received a proposal from Universal Plastics
Corporation to manufacture the cases for CompTech’s printers. If the cases are purchased outside,
CompTech will be able to close down its Printer Case Department. To help decide whether to accept the
bid from Universal Plastics Corporation, Cassanitti asked CompTech’s controller to prepare an analysis
of the costs that would be saved if the Printer Case Department were closed. Included in the controller’s
list of annual cost savings were the following items:
Building rental (The Printer Case Department occupies one-sixth of the factory building, which
CompTech rents for $177,000 per
year.) ........................................................................................................... $29,500
Salary of the Printer Case Department supervisor .......................................................................... $50,000
In a lunchtime conversation with the controller, Cassanitti learned that CompTech was currently renting
space in a warehouse for $39,000. The space is used to store completed printers. If the Printer Case
Department were discontinued, the entire storage operation could be moved into the factory building and
occupy the space vacated by the closed department. Cassanitti also learned that the supervisor of the
Printer Case Department would be retained by CompTech even if the department were closed. The
supervisor would be assigned the job of managing the assembly department, whose supervisor recently
gave notice of his retirement. All of CompTech’s department supervisors earn the same salary.
Required:
1. You have been hired as a consultant by Cassanitti to advise him in his decision. Write a memo to
Cassanitti commenting on the costs of space and supervisory salaries included in the controller’s
cost analysis. Explain in your memo about the “real” costs of the space occupied by the Printer
Case Department and the supervisor’s salary. What types of costs are these?
2. Independent of your response to requirement 1, suppose that CompTech’s controller had been
approached by his friend Jack Westford, the assistant supervisor of the Printer Case Department.
Westford is worried that he will be laid off if the Printer Case Department is closed down. He has
asked his friend to understate the cost savings from closing the department, in order to slant the
production manager’s decision toward keeping the department in operation. Comment on the
controller’s ethical responsibilities.
Jawaban :
1. Biaya sewa gudang dan sewa gedung jika departemen casing tetap berjalan
Sewa Gedung / tahun $177,000,- (Fixed Cost)
Sewa Gudang / tahun $ 39,000,- (Fixed Cost)
$ 216,000,- (Total Fixed Cost)
 Total Penghematan (Saving Cost) per tahun jika Departemen Case di bubarkan Fixed Cost hanya
sebesar $ 177,000,- / tahun dan operasi penyimpanan dapat dipindahkan kegedung utama
perusahaan. Biaya sewa sebesar $39.000 adalah real cost yang nantinya bisa menjadi opportunity
Cost pada saat kita mengambil keputusan, karena ketika keputusan diambil untuk menghentikan
departemen case maka akan terjadi penghematan sebesar $39.000 pada biaya sewa gudang.
Biaya yang berhubungan langsung dengan departemen ini adalah building rental sebesar $29.500.
Jika bagian case departemen dihentikan atau tidak, biaya sebesar $29.500 akan tetap ada.
Supervisior untuk departemen case printer akan tetap dipertahankan untuk menjalankan bisnis namun
jika departemen Case Printer tetap beroprasi maka perusahaan juga harus merekrut supervisor baru
untuk Departemen perakitan (the assembly department) dan untuk gaji yang diberikan kepada
supervisor didepartemen case printer ini masuk kedalam biaya relevan (Relevan cost) sedangkan jika
perusaahan tetap beroprasi akan timbul biaya kompensasi (compensation cost) untuk gaji supervisior
baru di departemen perakitan.
2. Sebagai controller dia tidak memiliki etika pertanggungjawaban, bukan saja tidak menjalankan
tugasnya dengan baik. Tetapi dia pun mengambil keputusan berdasar saran westford sebagai assistant
supervisor, seharusnya keputusan yang diambil oleh controller berdasarkan analisis biaya. Sebagai
controller dia juga seharusnya memiliki kewajiban untuk mengedepankan standar manajemen yang
berlaku yaitu kompetensi, kerahasiaan, integritas dan kredibilitas

Case 2-60
1. FastQ Company, a specialist in printing, has established 500 convenience copying centers
throughout the country. In order to upgrade its services, the company is considering three new
models of laser copying machines for use in producing high-quality copies. These high-quality
copies would be added to the growing list of products offered in the FastQ shops. The selling
price to the customer for each laser copy would be the same, no matter which machine is installed
in the shop. The three models of laser copying machines under consideration are 1024S, a small-
volume model; 1024M, a medium-volume model; and 1024G, a large-volume model. The annual
rental costs and the operating costs vary with the size of each machine. The machine capacities
and costs are as follows:

a. Calculate the volume level in copies where FastQ Company would be indifferent to acquiring
either the small-volume model laser copier, 1024S, or the medium-volume model laser copier,
1024M.
b. The management of FastQ Company is able to estimate the number of copies to be sold at each
establishment. Present a decision rule that would enable FastQ Company to select the most
profitable machine without having to make a separate cost calculation for each establishment.
(Hint: To specify a decision rule, determine the volume at which FastQ would be indifferent
 between the small and medium copiers. Then determine the volume at which FastQ would be
indifferent between the medium and large copiers.)

Jawaban :
a. Volume : 1024S Small = 1024 M Medium
X (Variable Cost ) + Fixed Cost = X (Variable Cost ) + Fixed Cost
0,12 (x) + $.8000 = 0.07 (x) + $11.000
0,12 (x) – 0.07 (x) = $11.000 - $8.000
0,05 (x) = $3.000
X = $3.000 / 0,05
X = 60.000 Copies
Jadi pada volume 60.000 copies untuk model small dan medium mengunakan biaya yang sama
besar

b.
X (Variable Cost ) + Fixed Cost = X (Variable Cost ) + Fixed Cost
0,07 (x) + $11.000 = 0,03 (x) +$ 20.000

0,07 (x) – 0,03 (X) = $ 20.000 - $11.000

0,04 (X) = $ 9.000
X = $9.000/0,04
X = 225.000 Copies

Perbandingan antara mesin 1024S dengan Mesin 1204M

Total Cost 1024s = Cost Mesin Rental + Direct Labor (x) + Variable overhead cost (x)
= 8.000 + 0,02 (225.000) + 0,12 (225.000)
= 8.000 + 4.500 + 27.000
= $ 39.500
Total Cost 1024s = Cost Mesin Rental + Direct Labor (x) + Variable overhead cost (x)
= 11.000 + 0,02 (225.000) + 0,07 (225.000)
= 11.000 + 4.500 + 15.750
= $ 31.250
Jadi kesimpulannya mesin yang paling menguntunkan adalah mesin 1024M Medium karna biaya
yang dikeluarkan lebih murah dibandingkan mesin 1021S Small.

2. Alderon Enterprises is evaluating a special order it has received for a ceramic fixture to be used in
aircraft engines. Alderon has recently been operating at less than full capacity, so the firm’s
management will accept the order if the price offered exceeds the costs that will be incurred in
producing it. You have been asked for advice on how to determine the cost of two raw materials
that would be required to produce the order
a. The special order will require 800 gallons of endor, a highly perishable material that is
purchased as needed. Alderon currently has 1,200 gallons of endor on hand, since the
material is used in virtually all of the company’s products. The last time endor was
purchased, Alderon paid $5.00 per gallon. However, the average price paid for the endor
in stock was only $4.75. The market price for endor is quite volatile, with the current
 price at $5.50. If the special order is accepted, Alderon will have to place a new order
next week to replace the 800 gallons of endor used. By then the price is expected to reach
$5.75 per gallon. Using the cost terminology introduced in this chapter, comment on each
of the cost figures mentioned in the preceding discussion. What is the real cost of endor if
the special order is produced?
b. The special order also would require 1,500 kilograms of tatooine, a material not normally
required in any of Alderon’s regular products. The company does happen to have 2,000
kilograms of tatooine on hand, since it formerly manufactured a ceramic product that
used the material. Alderon recently received an offer of $14,000 from Solo Industries for
its entire supply of tatooine. However, Solo Industries is not interested in buying any
quantity less than Alderon’s entire 2,000-kilogram stock. Alderon’s management is
unenthusiastic about Solo’s offer, since Alderon paid $20,000 for the tatooine. Moreover,
if the tatooine were purchased at today’s market price, it would cost $11.00 per kilogram.
Due to the volatility of the tatooine, Alderon will need to get rid of its entire supply one
way or another. If the material is not used in production or sold, Alderon will have to pay
$1,000 for each 500 kilograms that is transported away and disposed of in a hazardous
waste disposal site. Using the cost terminology introduced in this chapter, comment on
each of the cost figures mentioned in the preceding discussion. What is the real cost of
tatooine to be used in the special order?
Jawaban :
a. Real Cost = unit (gallon) x current price (harga saat ini)
= 800 x $5.75
= $4.600
Jadi harga saat ini (current price) yang tepat untuk digunakan adalah $5,75 sehingga total real cost
sebesar $4.600
b. Harga real cost untuk special order sebanyak 1,500kg yaitu
Real cost = Disposal cost + Sunk Cost
= 20.000 + 1.000
= $21.000
Sunk cost = 500 x ($20.000/2.000)
= 500 x $10
= $5.000
Differential cost = (unit x current price)– (unit x purchase price)
= (2.000 x $11) – (2.000 x $10)
= $2.000

3. A local PBS station has decided to produce a TV series on robotic manufacturing. The director of
the TV series, Justin Tyme, is currently attempting to analyze some of the projected costs for the
series. Tyme intends to take a TV production crew on location to shoot various manufacturing
scenes as they occur. If the four-week series is shown in the 8:00–9:00 P.M. prime-time slot, the
station will have to cancel a wildlife show that is currently scheduled. Management projects a 10
 percent viewing audience for the wildlife show, and each 1 percent is expected to bring in
donations of $10,000. In contrast, the manufacturing show is expected to be watched by 15
percent of the viewing audience. However, each 1 percent of the viewership will likely generate
only $5,000 in donations. If the wildlife show is canceled, it can be sold to network television for
$25,000. Using the cost terminology introduced in this chapter, comment on each of the financial
amounts mentioned in the scenario above. What are the relative merits of the two shows
regarding the projected revenue to the station?
Jawab :
3. Jika acara serial manufacturing tetap berjalan maka tambahan revenue yang akan didapat yaitu
sebesar $100.000
(15 x $5.000) + $25.000 = $100.000
Jika acara serial wildlife tetap berjalan maka tambahan revenue yang akan didapat yaitu sebesar
$100.000
(10 x $10.000) = 100.000

Maka kesimpulannya kedua acara TV tersebut memberikan revenue yang sama ke PBS Station.
Jumlah ini sama apabila perusahaan tetap memilih menayangkan wildlie sehingga harusa ada factor-
faktr lain yang dapat dijadikan acuan tambahan untuk menentukan satu pilihan diantara dua pilihan
ini.