5-35 Customer Profitability Analysis

Customer unit -level cost Jerry Kate

Sales returns 40*5 $ 200 175*5
Customer batch-level cost
Order processing 300*5 $ 1,500 300*30
Deliveries 5*500 $ 2,500 30*500
Sales returns 2*100 $ 200 5*100
Customer-suistaining cost
Sales calls 12*1000 $ 12,000 4*1000
Total $ 16,400
Sales Suitaining
salary $ 100,000

Jerry
Harga Jual
Unit Penjualan Jumlah
Penjualan 200 $ 5,000 $ 1,000,000
Retur Penjualan 200 $ 40 $ 8,000
Penjualan bersih $ 992,000
Harga pokok penjualan 75% $ 744,000
Laba kotor $ 248,000
Biaya layanan pelanggan $ 16,400
Profitabilitas pelanggan $ 231,600
% profitabilitas pelanggan 23%
Kate
$ 875

$ 9,000
$ 15,000
$ 500

$ 4,000
$ 29,375

$ 100,000

Kate
Unit Penjualan Jumlah
$ 6,000 $ 1,200,000
$ 175 $ 35,000
$ 1,165,000
$ 873,750
$ 291,250
$ 29,375
$ 261,875
22%
5-42 VBC vs ABC

Total estimated overhead $ 3,000,000 direct materials 4.2

Total estimated direct labor cost $ 600,000 direct labor 0.3
Target Price 130%
Markup 30%

Mona Loa Malaysian Total

Budgeted Sales 100,000 2,000 102000
Direct materials $ 420,000.0 $ 6,400.0 $ 426,400.0
Direct labor (Cost Driver) $ 30,000.0 $ 600.0 $ 30,600.0
Prime Cost $ 450,000.0 $ 7,000.0 $ 457,000.0
Allocated Overhead ($5) $ 150,000.0 $ 3,000.0 $ 153,000.0
Cost/unit $ 6.0 $ 5.0 $ 11.0
Target Price $ 7.8 $ 6.5 $ 14.3
3.2
0.3