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21S20029 - Natanael Sirait - Tugas 2 Akuntansi Biaya
21S20029 - Natanael Sirait - Tugas 2 Akuntansi Biaya
Kelas 13 MR 2
Tugas Akuntansi Biaya II
1. Sell Block prepares three types of simple tax returns: individual, partnerships, and (small) corporations.
The tax returns have the following characteristics:
a. What is the anticipated level of profits for the expected sales volumes?
b. Assuming that the product mix is the same at the break-even point, compute the break-even point.
c. Suppose the product sales mix changes so that, for every ten tax returns prepared, six are for
individuals, one is for a partnership, and three are for corporations. Now what is the break-even
volume for Sell Block?
Jawab:
a. What is the anticipated level of profits for the expected sales volumes?
b. Assuming that the product mix is the same at the break-even point, compute the break-even point.
Weights :
Individuals = 60.000 : (60.000 + 4.000 + 16.000) = 0.75
Partnership = 4.000 : (60.000 + 4.000 + 16.000) = 0.05
Corporations = 16.000 : (60.000 + 4.000 + 16.000) = 0.20
c. Suppose the product sales mix changes so that, for every ten tax returns prepared, six are for
individuals, one is for a partnership, and three are for corporations. Now what is the break-even
volume for Sell Block?
New Weights :
Individuals = 0.60
Partnership = 0.10
Corporations = 0.30
Profit = 0
Profit = (P-V)X - F = 0
0 = 82X - $3.690.000
2. Assume that Limitless Labs, Inc., offers three basic drug-testing services for professional athletes. Here
are its prices and costs:
Price per Variable Cost Units Sold
Unit per Unit per Year
Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 500 $ 120 $850
a. Given the above information, how much will Limitless Labs earn each year after taxes?
b. Assuming the above sales mix is the same at the break-even point, at what sales revenue does Limitless
Labs break even?
c. At what sales revenue will the company earn $180,000 per year after taxes assuming the above sales
mix?
d. Limitless Labs is considering becoming more specialized in retests and vital cases. What would be the
company’s break-even revenues per year if the number of retests increased to 400 per year and the
number of vital tests increased to 200 per year, while the number of basic tests dropped to 100 per year?
With this change in product mix, the company would increase fixed costs to $420,000 per year. What
would be the effect of this change in product mix on Limitless Labs’s earnings after taxes per year? If
the laboratory’s managers seek to maximize the company’s after-tax earnings, would this change be a
good idea?
Jawab:
a. Given the above information, how much will Limitless Labs earn each year after taxes?
Weights :
Basic = 850 : (850 + 100 + 50) = 0.85
Retest = 100 : (850 + 100 + 50) = 0.10
Vital = 50 : (850 + 100 + 50) = 0.05
Based on after-tax profit, Limitless Labs should not change the product mix.