Tugas 2 Akuntansi

Manajerial
Kelompok 2
1. Usman Kuniyo (2102022019)
2. Ilham Arief (2102022007)
3. Putri Rahmalya (2102022013)
4. Ani Safitri (2102022002)
5. Fiki Amalia (2102022005)
6. Rachmawati Arifin (2102022029)
Solution
4-40: 1. Break Even in Unit
380.400
= = 63.400 Unit
24−18

2. Units sold to earn a profit of $240.000

𝑇𝑜𝑡𝑎𝑙 𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡 + 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 380.400+240.000
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑈𝑛𝑖𝑡𝑠 𝑆𝑜𝑙𝑑 = = = 103.400 Unit
𝑃𝑟𝑖𝑐𝑒 − 𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝐶𝑜𝑠𝑡 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 24 −18

3. Contribution Margin Ratio & Additional Profit if Sales get additional $160.000
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛/𝑈𝑛𝑖𝑡 6
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜 =
𝑃𝑟𝑖𝑐𝑒
= = 0,25
24
Additional Profit = CM Ratio x Additional Sales = 0,25 x $160.000 = $ 40.000

4. Margin of Safety in Units

Units Sold = 2.040.000 ÷ 24 = 85.000 Unit
Margin of Safety = Units Sold/Sales – Break Even Unit = 85.000 – 63.400 = 21.600 Unit
Solution 1. Break Even Unit
4-43: Sales Unit Package Unit Total Fixed Cost = Direct Fixed Cost + Common Fixed Cost
Mix Contribution Contribution
= 1.428.000 + 198.900 = $ 1.626.900
Margin ($) Margin
Basic Sled 5 20 100 𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡
Aerosled 2 35 70 𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒𝑠 =
𝑃𝑎𝑐𝑘𝑎𝑔𝑒 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛
170
1.626.900
= = 9.570 𝑃𝑎𝑐𝑘𝑎𝑔𝑒𝑠
Basic Sled Break Even Unit = 9.570 x 5 = 47.850 Unit 170

Aerosled Break Even Unit = 9.570 x 2 = 19.140 Unit

2. Break Even Unit with Sales Mix 5:3

Sales Unit Package Unit

Mix Contribution Contribution
Margin ($) Margin 1.626.900
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒𝑠 = = 7.936 Packages
Basic Sled 5 20 100 205
Aerosled 3 35 105

205

Basic Sled Break Even Unit = 7.936 x 5 = 39.680 Unit

Aerosled Break Even Unit = 7.936 x 3 = 23.808 Unit

Solution 3. Increased advertising cost for Aerosled & change of Sales Mix
4-43: Change of Sales Basic Sled = 100.000 Unit – 5000 Unit = 95.000 x $30 = $ 2.850.000
Change of Sales Aerosled = 40.000 Unit + 12.000 Unit = 52.000 x $60 = $ 3.120.000
Change of Direct Fixed Cost for Aerosled = 650.000 + 195.000 = $ 845.000

Basic Sled Aerosled Total

Sales 2.850.000 3.120.000 5.970.000

Total Variable Cost (1.000.000) (1.000.000) (2.000.000)

Contribution 1.850.000 2.120.000 3.970.000

Margin
Direct Fixed Cost (778.000) (845.000) (1.623.000)

Product Margin 1.072.000 1.275.000 2.347.000

Common Fixed Cost (198.900)

Operating Income 2.148.100 Operating Income (Original) = $ 1.773.100

Basu Company better off with this strategy because there is an increase of
Operating Income by 21% if we compare to the original data
Solution
4-45: 1. Contribution Margin Ratio
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 294.592
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜 = = = 𝟎, 𝟔𝟒 𝒐𝒓 𝟔𝟒%
𝑆𝑎𝑙𝑒𝑠 460.300
2. Break Even Sales/Revenue
𝑇𝑜𝑡𝑎𝑙 𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡 150.000
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑆𝑎𝑙𝑒𝑠 = = = $ 𝟐𝟑𝟒. 𝟑𝟕𝟓
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜 64%
3. Contribution Margin Ratio remain unchanged at 64% even with Unit Selling Price and
Unit Variable Cost increased by 15%
4. Contribution Margin Ratio and Sales Break Even with 4% commission on Sales
Description USD Remarks
Sales 460.300 276.180
𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜 = = 𝟎, 𝟔 𝒐𝒓 𝟔𝟎%
Total Variable Cost (184.120) With additional 4% Commission 460.300
Contribution Margin 276.180 150.000
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑆𝑎𝑙𝑒𝑠 = = $ 𝟐𝟓𝟎. 𝟎𝟎𝟎
Total Fixed Cost (150.000) 60%
Operating Income 126.180

With 4% Commission on all sales, affected the Contribution Margin Ratio decreased to 60%
and Increased Sales Break Even to $ 250.000
Solution
4-45: 5. Degree of Operating Leverage with sales increased to $80.000 and 4% Commission
Description USD Remarks
Sales 540.300 With $80.000 increase
Total Variable Cost (187.320) With additional 4% Commission
Contribution Margin 352.980
Total Fixed Cost (150.000)
Operating Income 202.980

𝑇𝑜𝑡𝑎𝑙 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 352.980

𝐷𝑒𝑔𝑟𝑒𝑒 𝑜𝑓 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐿𝑒𝑣𝑒𝑟𝑎𝑔𝑒 = = = 𝟏, 𝟕𝟑𝟖
𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 202.980

If we compare Degree of Operating Leverage of original projected sales

without commission and $80.000 sales increased
294.592
𝐷𝑒𝑔𝑟𝑒𝑒 𝑜𝑓 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐿𝑒𝑣𝑒𝑟𝑎𝑔𝑒 = = 𝟐, 𝟎𝟑𝟕
144.592
Operating Leverage without Commission are higher, if Sales increased by $ 80.000,
more profit will be without Commission
Solution
4-54: 1. Expected Cabinets (Grade I & Grade II) to be Sold during current year
Sales Unit Total
Mix Price Package Sales = Price x Package Sold
Grade I 3 3400 10.200
𝑆𝑎𝑙𝑒𝑠 1.600.000
Grade II 7 1600 11.200 𝑃𝑎𝑐𝑘𝑎𝑔𝑒 𝑆𝑜𝑙𝑑 = = = 74,7663 𝑟𝑜𝑢𝑛𝑑𝑒𝑑 𝑢𝑝 𝑡𝑜 𝟕𝟓 𝑷𝒂𝒄𝒌𝒂𝒈𝒆𝒔
𝑃𝑎𝑐𝑘𝑎𝑔𝑒 𝑃𝑟𝑖𝑐𝑒 21.400
21.400
Unit Cabinet Grade I to be sold = 75 x 3 = 225 Unit

Unit Cabinet Grade II to be sold = 75 x 7 = 525 Unit

2. Break Even Unit Grade I & Grade II to be Sold

Fixed Cost = Direct Fixed Cost (Grade I & Grade II) + Common Fixed Cost
= 95.000 + 95.000 + 35.000 = $ 225.000
Unit Unit Direct Sales Unit Package
Price Variable Fix Mix Contribution Contribution
Cost Cost Margin Margin
Grade I 3400 2686 95.000 3 714 2142

Grade II 1600 1328 95.000 7 272 1904

4046

𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡 225.000

𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒 = = = 𝟓𝟔 𝐏𝐚𝐜𝐤𝐚𝐠𝐞
𝑃𝑎𝑐𝑘𝑎𝑔𝑒 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 4046
Solution 2. Break Even Unit Grade I & Grade II to be Sold (Continue)
4-54:
𝐹𝑖𝑥𝑒𝑑 𝐶𝑜𝑠𝑡 225.000
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒 = = = 𝟓𝟔 𝐏𝐚𝐜𝐤𝐚𝐠𝐞
𝑃𝑎𝑐𝑘𝑎𝑔𝑒 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 4046

Break Even Unit Grade I = 56 x 3 = 168 Unit

Break Even Unit Grade II = 56 x 7 = 392 Unit

3. Effect on Operating Income & New Break Even Point

With 9% decrease Var Variable Cost for 5 Month = Variable Cost Grade I + Variable Cost Grade II
Cost & Fix Cost
= (2.686 x 3 x 28) + (1.328 x 7 x 28) = $ 485.912
increase $ 44.000
Sales 1.600.000 Variable Cost for 7 Month (9% decrease) = Variable Cost Grade I + Grade II

Total Variable Cost (1.228.143) = (2.444 x 3 x 47) + (1.208 x 7 x 47) = $ 742.231

Contribution Margin 371.857 Total Variable Cost = 485.912 + 742.231 = $ 1.228.143

Direct Fixed Cost (190.000)

Common Fixed Cost = 35.000 + 44.000 = $ 79.000
Product Margin 181.857
Total Fixed Cost = 190.000 + 79.000 = $ 269.000
Common Fixed Cost (79.000)

Operating Income $ 102.857

Solution 3. Effect on Operating Income & New Break Even Point (Continue)
4-54: Original Data

Sales 1.600.000

Total Variable Cost (1.301.550) Compared to original data, there is an increase around 40%
Contribution Margin 298.450 in Operating income from $ 73.450 to $ 102.857 if Artistic
Using Machine for production with 9% Variable cost
Direct Fixed Cost (190.000)
decrease and additional fixed cost by $ 44.000
Product Margin 108.450

Common Fixed Cost (35.000)

Operating Income $ 73.450

Unit Unit Sales Unit Package

Price Variable Mix Contribution Contribution Margin
Cost Margin
Grade I 3.400 2.444 3 956 2867

Grade II 1.600 1.208 7 392 2741

Total Package Contribution Margin = 2867 + 2741 = $ 5.608

269.000
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒 = = 48 𝑃𝑎𝑐𝑘𝑎𝑔𝑒
5.608

Grade I Break Even = 48 x 3 = 144 Unit Break Even Sales = (144 x 3.400) + (336 x 1.600)
= 489.600 + 537.600 = $ 1.027.200
Grade II Break Even = 48 x 7 = 336 Unit
Solution 4. Effect on Operating Income & New Break Even Point for additional retail outlet
4-54:
After Retail Outlet Variable Cost for 5 Month = Variable Cost Grade I + Grade II
Opening
= (2.686 x 3 x 28) + (1.328 x 7 x 28) = $ 485.912
Sales 1.900.000
Sales for 5 Months = $ 600.000
Total Variable Cost (1.529.552)
Sales for the remaining 7 Months (30% increase) = $ 1.300.000
Contribution Margin 370.448 Total Sales Current Year = $ 600.000 + $ 1.300.000 = $ 1.900.000
Direct Fixed Cost (190.000) Variable Cost for 7 Month = Variable Cost Grade I + Grade II

Product Margin 180.448 = (2.686 x 1 x 260) + (1.328 x 1 x 260) = $ 1.043.640

Total Variable Cost = 485.912 + 1.043.640 = $ 1.529.552
Common Fixed Cost (105.000)
Common Fixed Cost = 35.000 + 70.000 = $ 105.000
Operating Income $ 75.448
Total Fixed Cost = 190.000 + 105.000 = $ 295.000

Compared to original data, there is an increase around 3% in Operating income from

$ 73.450 to $ 75.448 if Artistic Open a retail outlet with additional fixed cost $ 70.000
Solution 4. Effect on Operating Income & New Break Even Point for additional retail outlet (continue)
4-54:
Unit Unit Sales Unit Package
Price Variable Mix Contribution Contribution Margin
Cost Margin
Grade I 3.400 2.686 1 714 714

Grade II 1.600 1.328 1 272 272

Total Package Contribution Margin = 714 + 272 = $ 986

295.000
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑃𝑎𝑐𝑘𝑎𝑔𝑒 = = 299 𝑃𝑎𝑐𝑘𝑎𝑔𝑒
986

Grade I Break Even = 299 x 1 = 299 Unit

Grade II Break Even = 299 x 1 = 299 Unit

Break Even Sales = (299 x 3.400) + (299 x 1.600)

= 1.016.600 + 478.400 = $ 1.495.000