Specification Model 101 Model 102

Direct Material
Total Direct Material $24,000 $20,000
Direct Labor
Engine Assembly $1,200 $2,400
Metal Stamping $800 $600
Final Assembly $2,000 $1,500
Total Direct Labor $4,000 $4,500
Variable Overhead
Engine Assembly $2,100 $4,000
Metal stamping $2,400 $2,000
Final assembly $3,500 $2,500
Total Variable Overhead $8,000 $8,500

Selling Prices 39000 38000

Total Cost (A+B+C) $36,000 $33,000
Contribution Margin per Unit $3,000 $5,000

Total Profit : UCM - Fixed Overhead

Z = (3000x + 5000y) - 8.600.000
 Fixed Cost Analysis
Fixed Cost Model 101 Model 102
Engine Assembly $1,700,000
Metal stamping $2,700,000
Final assembly $2,700,000 $1,500,000
Total Fixed Overhead Cost $8,600,000

Fixed Cost Analysis (OT)

Fixed Cost Model 101 Model 102
Engine Assembly $1,700,000
Metal stamping $2,700,000
Final assembly $2,700,000 $1,500,000
Total Fixed Overhead Cost $9,350,000
 Specification Model 101 (OT) Model 102 (OT)
Direct Material
Total Direct Material $24,000 $20,000
Direct Labor
Engine Assembly $1,800 $3,600
Metal Stamping $1,200 $900
Final Assembly $3,000 $2,250
Total Direct Labor $6,000 $6,750
Variable Overhead
Engine Assembly $2,100 $4,000
Metal stamping $2,400 $2,000
Final assembly $3,500 $2,500
Total Variable Overhead $8,000 $8,500

Selling Prices 39000 38000

Total Cost (A+B+C) $38,000 $35,250
Contribution Margin per Unit $1,000 $2,750
Microsoft Excel 16.54 Sensitivity Report
Worksheet: [Merton Truck Company.xlsx]Problem 1a
Report Created: 10/14/21 12:00:18 PM

Variable Cells
Final Reduced Objective Allowable Allowable
Cell Name Value Cost Coefficient Increase Decrease
$C$14 Units Produced Model 101 2000 0 3000 2000 500
$D$14 Units Produced Model 102 1000 0 5000 1000 2000

Constraints
Final Shadow Constraint Allowable Allowable
Cell Name Value Price R.H. Side Increase Decrease
$E$8 Engine Assembly Total Required 4000 2000 4000 500 500
$E$9 Metal Stamping Total Required 6000 500 6000 500 1000
$E$10 Model 101 Assembly Total Required 4000 0 5000 1E+030 1000
$E$11 Model 102 Assembly Total Required 3000 0 4500 1E+030 1500
$E$8 Engine Assembly Total Required 4000 0 0 4000 1E+030
$E$9 Metal Stamping Total Required 6000 0 0 6000 1E+030
$E$10 Model 101 Assembly Total Required 4000 0 0 4000 1E+030
$E$11 Model 102 Assembly Total Required 3000 0 0 3000 1E+030
1a) Best Products Mix For Merton

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 2000 1000
 Available
Total Required Constraint Machine Hours
per Month
4000 <= 4000
6000 <= 6000
4000 <= 5000
3000 <= 4500

Total Profit $11,000,000.00

Fixed Overhead $8,600,000.00
Net Profit $2,400,000.00
Informasi yang diketahui di soal
Data yang dicari add-ins
Penambahan rumus
Objectives
1b) Best Product Mix If Engine Capacity Were Raised by One Unit

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 1999 1000.99999999999

Variables
Model 101 Model 102 Max Profit
1999 1001 $2,402,000.00
 Available
Total Required Constraint Machine Hours
per Month
4001 <= 4001
6000 <= 6000
3998 <= 5000
3003 <= 4500

Total Profit $11,002,000.00

Fixed Overhead $8,600,000.00
Net Profit $2,402,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $2,000.00
1c) Verifying If The Capacity Were Increased to 4100

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 1900 1100
 Available
Total Required Constraint Machine Hours
per Month

4100 <= 4100

6000 <= 6000
3800 <= 5000
3300 <= 4500

Total Profit $11,200,000.00

Fixed Overhead $8,600,000.00
Net Profit $2,600,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $200,000.00
Microsoft Excel 16.54 Sensitivity Report
Worksheet: [Merton Truck Company.xlsx]Problem 1d
Report Created: 10/14/21 11:59:27 AM

Variable Cells
Final Reduced Objective Allowable Allowable
Cell Name Value Cost Coefficient Increase Decrease
$D$14 Units Produced Model 101 1500 0 3000 2000 3000
$E$14 Units Produced Model 102 1500 0 5000 1E+030 2000

Constraints
Final Shadow Constraint Allowable Allowable
Cell Name Value Price R.H. Side Increase Decrease
$F$8 Engine Assembly Total Required 4500 0 4500 1E+030 0
$F$9 Metal Stamping Total Required 6000 1500 6000 0 3000
$F$10 Model 101 Assembly Total Required 3000 0 5000 1E+030 2000
$F$11 Model 102 Assembly Total Required 4500 666.66666667 4500 0 3000
$F$8 Engine Assembly Total Required 4500 0 0 4500 1E+030
$F$9 Metal Stamping Total Required 6000 0 0 6000 1E+030
$F$10 Model 101 Assembly Total Required 3000 0 0 3000 1E+030
$F$11 Model 102 Assembly Total Required 4500 0 0 4500 1E+030
1d) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 1500 1500
 Available
Total Required Constraint Machine Hours
per Month
4500 <= 4500
6000 <= 6000
3000 <= 5000
4500 <= 4500

Total Profit $12,000,000.00

Fixed Overhead $8,600,000.00
Net Profit $3,400,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $1,000,000.00
1d) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 1500 1500
 Available
Total Required Constraint Machine Hours
per Month
4500 <= 4501
6000 <= 6000
3000 <= 5000
4500 <= 4500

Total Profit $12,000,000.00

Fixed Overhead $8,600,000.00
Net Profit $3,400,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $1,000,000.00
Contribution / Hour $2,000
Maximum Capacity Engine Assembly $500
Maximum Company wulling to pay for Rent $1,000,000

Model 101 Model 102 Max Profit

1500 1500 $3,400,000.00
Microsoft Excel 16.54 Sensitivity Report
Worksheet: [Merton Truck Company.xlsx]Problem 3a
Report Created: 10/14/21 12:23:39 PM

Variable Cells
Final Reduced Objective Allowable Allowable
Cell Name Value Cost Coefficient Increase Decrease
$D$14 Units Produced Model 101 2000 0 3000 2000 500
$E$14 Units Produced Model 102 1000 0 5000 1000 2000
$F$14 Units Produced Model 103 0 350 0 0 1E+030

Constraints
Final Shadow Constraint Allowable Allowable
Cell Name Value Price R.H. Side Increase Decrease
$G$8 0,8 Total Required 4000 2000 4000 500 500
$G$9 1,5 Total Required 6000 500 6000 500 1000
$G$10 Model 101 Assembly Total Required 4000 0 5000 1E+030 1000
$G$11 Model 102 Assembly Total Required 3000 0 4500 1E+030 1500
$G$8 0,8 Total Required 4000 0 0 4000 1E+030
$G$9 1,5 Total Required 6000 0 0 6000 1E+030
$G$10 Model 101 Assembly Total Required 4000 0 0 4000 1E+030
$G$11 Model 102 Assembly Total Required 3000 0 0 3000 1E+030
1d) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 2000 1000
 Model 103
2000

Available
equired per Truck Total Required Constraint Machine Hours
per Month
0,8 4000 <= 4000
1,5 6000 <= 6000
1 4000 <= 5000
0 3000 <= 4500

Model 103
0 Total Profit $11,000,000.00
Fixed Overhead $8,600,000.00
Net Profit $2,400,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $0.00
3) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 2000 1000
 Model 103
2350

Available
equired per Truck Total Required Constraint Machine Hours
per Month
0.8 4000 <= 4000
1.5 6000 <= 6000
1 4000 <= 5000
0 3000 <= 4500

Model 103
0 Total Profit $11,000,000.00
Fixed Overhead $8,600,000.00
Net Profit $2,400,000.00

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $0.00
Microsoft Excel 16.54 Sensitivity Report
Worksheet: [Merton Truck Company.xlsx]Problem 3b (2)
Report Created: 10/14/21 12:24:42 PM

Variable Cells
Final Reduced Objective Allowable
Cell Name Value Cost Coefficient Increase
$D$14 Units Produced Model 101 0 -1.4285714286 3000 1.4285714286
$E$14 Units Produced Model 102 857.14285714 0 5000 20
$F$14 Units Produced Model 103 2857.1428571 0 2351 1399

Constraints
Final Shadow Constraint Allowable
Cell Name Value Price R.H. Side Increase
$G$8 Engine Assembly Total Required 4000 1998.5714286 4000 600
$G$9 Metal Stamping Total Required 6000 501.42857143 6000 1500
$G$10 Model 101 Assembly Total Required 2857.1428571 0 5000 1E+030
$G$11 Model 102 Assembly Total Required 2571.4285714 0 4500 1E+030
$G$8 Engine Assembly Total Required 4000 0 0 4000
$G$9 Metal Stamping Total Required 6000 0 0 6000
$G$10 Model 101 Assembly Total Required 2857.1428571 0 0 2857.1428571
$G$11 Model 102 Assembly Total Required 2571.4285714 0 0 2571.4285714
 Allowable
Decrease
1E+030
1865.3333333
1

Allowable
Decrease
800
1125
2142.8571429
1928.5714286
1E+030
1E+030
1E+030
1E+030
3) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3

Model 101 Model 102

Units Produced 0 857.142857142858
 Model 103
2351

Available
equired per Truck Total Required Constraint Machine Hours
per Month
0.8 4000 <= 4000
1.5 6000 <= 6000
1 2857.142857143 <= 5000
0 2571.428571429 <= 4500

Model 103
2857.142857143 Total Profit $11,002,857.14
Fixed Overhead $8,600,000.00
Net Profit $2,402,857.14

Profit before Capacity Increase $2,400,000.00

Extra Unit of Capacity Worth $2,857.14
4) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly 1 2
Metal Stamping 2 2
Model 101 Assembly 2 0
Model 102 Assembly 0 3
Engine OT 0 0

Model 101 Model 102

Units Produced 1500 1250

New Contribution $3,400,000.00

Increase in fixed cost -$750,000.00
Increase in Labor =250*3600 -900000
Labor Cost Saving =500*1200 600000
Net Contribution $2,350,000.00
 Model 101 (OT) Model 102 (OT)
3000 5000

Available
hours Required per Truck Total Required Constraint Machine Hours
per Month
0 0 4000 <= 4000
2 2 6000 <= 6000
2 0 3000 <= 5000
0 3 4500 <= 4500
1 2 500 <= 5000

Model 101 (OT) Model 102 (OT)

0 250 Total Profit $12,000,000.00
Fixed Overhead -$8,600,000.00
Profit $3,400,000.00
Additional Fixed Overhead -$750,000.00
Labor Cost Model 102 (OT) -$900,000.00
Cost Saving $600,000.00
Net Profit $2,350,000.00
1d) Total Units of Engine Assembly Capacity Can Be Added

Model 101 Model 102

Unit Profit 3000 5000

Machine hours Required per Truck

Engine Assembly
Metal Stamping
Model 101 Assembly
Model 102 Assembly
Product Ratio Constraint
1 2
2 2
2 0
0 3
-1 3

Model 101 Model 102

Units Produced 2250 750
 Available
Total Required Constraint Machine Hours
per Month
3750 <= 4501
6000 <= 6000
4500 <= 5000
2250 <= 4500
0 = 0

Total Profit $10,500,000.00

Fixed Overhead $8,600,000.00
Net Profit $1,900,000.00