THE STINSON CORP

LAPORAN LABA RUGI

PERIODE : 31 DESEMBER 1981

a.) Net income = Sales - Cost of Good Sold - Operating Expenses Sales
$20,000 = Sales - 150% (Operating Expense) - 30% (Sales) Manufacturing Cost :
$20,000 = Sales - 150% (30% x sales) - 30% (sales) Material Used $ 12,000.00
$20,000 = y - 1,5 (0,3y) - 0,3 y Direct Labor $ 7,200.00
$ 20,000 = y - 0,45y - 0,3y Factory Overhead $ 4,800.00
$ 20,000 = 0,25 y Goods in process $ 3,000.00
y = $20,000/0,25 Cost of goods manufature $ 27,000.00
y = $80.000 Finished goods $ 9,000.00
Sales = $80,000 Cost of good sold
Gross profit
Operating Expense
Net Income

b.) Operating expense = 30% (sales)

Operating expense = 30% ($80,000)
Operating expense = $24,000

c.) Cost of gold sold = 150% (Operating expense)

Cost of gold sold = 150% ($24,000)
Cost of gold sold = $36,000

d.) Finished goods = 25% (Cost of gold sold)

Finished goods = 25% ($36,000)
Finished goods = $9,000

e.) Goods in process = 33,33% (Finished goods)

Goods in process = 33,33% ($9,000)
Goods in process = $3,000

f.) Material Used = 50% (Cost of good manufactured - Goods in process)

Material used = 50% ($27,000 - $3,000)
 Material used = $12,000

g.) Direct Labor = 30% (Cost of good Manufactured - Goods in process)

Direct Labor = 30% ($27,000 - $3,000)
Direct Labor = $7,200

h.) Factory Overhead = 20% (Cost of good manufactured - Goods in process)

Factory Overhead = 20% ($27,000 - $3,000)
Factory Overhead = $4,800
$ 80,000.00

$ 36,000.00
$ 44,000.00
$ -24,000.00
$ 20,000.00