Final Exam Project Appraisal Name:Lumintang, Stephanie rima

Problem 1
ABC Corp. got a 5 years contract to deliver a cleaning material called MUSK which will start on Jan. 3,
2020 at BBC Manufacturing Inc. The followings are the proposed production data to produce MUSK (M):
DLHour
Direct Material used in ounces
Product per unit
Alum (A) Borac(B) Zin (Z) Delt (D) $25/hour
MUSK 5 4 2 2 0.2
Cost/ounce $0.20 $0.60 $0.80 $1 Depreciation/month
The following is the network diagram info and the delivery offers from 4 companies
On Dec. 1, 2019 ABC started preparing this project The courrier capacity and price are as
SCHEDULING with the following activities for the follows:
production to be ready for Jan. 3, 2020:
Predecessor Successor Delivery
Land clearing A 7 - C capacity/day
B 12 - D,E Price/delivery
Parking facilities C 7 A F Monthly Fixed fee
Storage setting D 5 B F
Equipment setting E 10 B G Delivery
Storing materials F 3 C, D G capacity/day
Trial production G 3 E,F H Price/delivery
Production H 1 G - Monthly Fixed fee
ABC initial investment was in Land $20000, Building $20000, Equipment $10000 & working capital $30000 financed
by the owner 60% and the remaining investment was financed by 12% Bank Loan. Building will be depreciated for
20 years, while the equipment will be fully depreciated in 5 years. Other operating expenses is 15% of production,
considered as variable cost. Operating days is 30. BBC will order 2500 units/month for the first year with estimated
annual growth of 10% . ABC uses couriers to deliver the product M to BBC with monthly fixed payment upon delivery
Note: 1 month=30 days; 1 year=360 days

Instructions: Di bawah ini adalah laporan perhitungan yang harus anda lengkapi:
A Cost Profit Volume analysis
1. Evaluate the production data and find out cost per unit MUSK and complete the missing data
Alum (A) Borac(B) Zin (Z) Delt (D)
Cost of Material
$1.00 $2.40 $1.60 $2.00 $7
Direct Labor cost $5
Overhead Cost $8
Cost per unit MUSK $20
Sales price $25
2.Calculate the number of unit delivery/day
2020 2021 2022 2023 2024
Sales growth 1 1.1 1.1 1.1 1.1
Sales/month 2500 2750 3025 3327.5 3660.25
Unit Delivery/day 83 92 101 111 122
3. Determine courrier ABC should choose
Delta Alpha Gama Omega
Capacity low limited OK OK
Price OK OK >Alpha high
not eligible eligible for eligible for not eligible
low capacity 2020, 2021 2023, 2024 expensive
Choose the courrier for the following year (write the courrier name)
2020 2021 2022 3023 2024
Alpha Alpha Gama Gama Gama
4. Calculate monthly delivery cost & variable delivery cost per unit
2020 2021 2022 3023 2024
Deliverycost /day $25 $25 $24 $24 $24
Monthly fixed cost $200.00 $200.00 $250.00 $250.00 $250.00
Monthly delivery cost $950.00 $950.00 $970.00 $970.00 $970.00
Var. Delivery cost/unit $0.38 $0.35 $0.32 $0.29 $0.27
7. Calculate Variable Cost/ unit
2020 2021 2022 3023 2024
Product $20 $20 $20 $20 $20
Operating $3 $3 $3 $3 $3
Delivery $0.38 $0.35 $0.32 $0.29 $0.27
$23.38 $23.35 $23.32 $23.29 $23.27
8. Calculate monthly Fixed Cost
2020 2021 2022 3023 2024
Depreciation Expenses $250 $250 $250 $250 $250
Interest Expense $320.00 $320.00 $320.00 $320.00 $320.00
Delivery Expenses $950 $950 $970 $970 $970
Total $1,520 $1,520 $1,540 $1,540 $1,540
9. Determine BEP
2020 2021 2022 3023 2024
Contribution Margin $1.62 $1.65 $1.68 $1.71 $1.73
BEP 938 919 917 901 888
 B Sales forecast analysis
4. The table for the monthly 5 years sales forecast in units
ce MUSK (M): 2020 2021 2022
Overhead Sales Price Month 1-12 2500 2750 3025
based mark up
DLH on cost 5. Proposed delivery budget (Monthly)
1.6 25% Delivery Alpha Alpha Gama
preciation/month $250 Fixed $750 $750 $720
Variable $200 $200 $250
er capacity and price are as Total $950 $950 $970
Proposed delivery budget (Annually)
Delta Alpha Delivery Alpha Alpha Gama
45-60 Fixed $9,000 $9,000 $8,640
units 40-100 units Variable $2,400 $2,400 $3,000
$25 $25 Total $11,400 $11,400 $11,640
$200 $200 C Financial analysis
Gama Omega 6. Prepare the annual income statement for 2020-2025: Revenue from Sales, Cost of goods so
75-150 Profit, Operating Expense, Delivery Expenses, Depreciation, Interest, Income Tax- 25%, Net c
units 50-100 units
$24 $30 2020 2021 2022
$250 $300 Revenue $750,000 $825,000 $907,500
capital $30000 financed Cost of Goods Sold $600,000 $660,000 $726,000
will be depreciated for Gross Profit $150,000 $165,000 $181,500
s is 15% of production, Expenses
first year with estimated Operating $90,000 $99,000 $108,900
ed payment upon delivery Delivery $11,400 $11,400 $11,640
Depreciation $3,000 $3,000 $3,000
Interest $3,840 $3,840 $3,840
Total $3,840 $117,240 $127,380
Income before Tax $3,840 $47,760 $54,120
and complete the missing data Income Tax $3,840 $11,940 $13,530
Net Income $3,840 $35,820 $40,590

D 7. Capital Budgeting: NPV, IRR, PBP. (interest effective 6%)

Initial Investment CashFlow2020 CashFlow2021 CashFlow2022
-$80,000 $6,840 $38,820 $43,590
9 points NPV $73,169
IRR 30.0%
PBP 2.788 Days

LAND 20000
9 points BUILDING 20000
EQUIPMENT 10000
WORKING CAPITAL 30000
 TOTAL 80000

fin. by owner 60% 48,000

remaining inv. (Bank) 40% 32,000
Int loan 12%

5 points

9 point
15 point 9 point
20 points 5 point
15 point
5 point
30 point

5 points

5 points
20 points

10 points
 E Net work Diagram Analysis
8. Complete the missing data from PERT Diagram
3023 2024 9. Prepare the Table for AOA diagram to determine :EST, EFT, LST, LFT, Floats
3327.5 3660.25

A C
Gama Gama 1 2 4
7 7
$720 $720
B D E
$250 $250 5 point 12
$970 $970 15 points 5 10
3
Gama Gama
$8,640 $8,640
$3,000 $3,000 5 point 10. Determine CPM
$11,640 $11,640 15 points CPM- B,E,G,H 26 days
11. Complete the following AOA table
venue from Sales, Cost of goods sold, Gross Predecessor
n, Interest, Income Tax- 25%, Net cash flow Land clearing A 7 -
Building renovation B 12 -
3023 2024 Parking facilities C 7 A
$998,250 $1,098,075 Storage setting D 5 B
$798,600 $878,460 Equipment setting E 10 B
$199,650 $219,615 Storing materials F 3 C, D
Trial production G 3 E,F
$119,790 $131,769 Production H 1 G
$11,640 $11,640
$3,000 $3,000 F Answer the following questions, every answer 5 points (True minus wrong. Jaw
$3,840 $3,840 Baca baik baik dan analisa dengan cermat setiap jawab salah dipotong 5 point
$138,270 $150,249 1 Volume MUSK adalah 13 ounces
$61,380 $69,366 2 Lama waktu proses MUSK 12 menit
$15,345 $17,342 30 point 3 Ukuran waktu OH lebih lama 7.2 menit dari wakru proses
$46,035 $52,025 55 points 4 Cost material yang paling mahal adalah Borac
5 Alasan Delta tidak bisa dipilih karena harga mahal.
6 Dari segi kapasitas hanya Gama yang memenuhi syarat u
CashFlow2023 CashFlow2024 7 Omega tidak bisa dipilih karena terlalu besar kapasitasnya
$49,035 $55,025 8 Alpha akan menjadi courrier yang terbaik jika kapasitasny
9 Kapasitas produksi ABC berada sekitar minimum 7x BEP a
10 Payback Period sekitar 2 tahun 27 hari atau sekitar 25 bul
9 points

45660 $80,000.00 hasil nilai

-$34,340 34,340.00 total hasil poin 159
-0.7877953659 total point 262
6000
 Calculation for PBP
-$34,340
-$0.7878
2
ine :EST, EFT, LST, LFT, Floats

F G H
5 6 7
3 3 3

10

11 point
12 points

Forward Pass Backward Pass Total

Successor EST EFT LST LFT Floats
C 0 7 5 12 5
D,E 0 12 0 12 0
F 7 14 12 19 5
F 12 17 14 19 2
G 12 22 12 22 0
G 17 20 19 22 2
H 22 25 22 25 0
- 25 26 25 26 0
28 points 25 point
5 points (True minus wrong. Jawab yg salah -5)
p jawab salah dipotong 5 point.
1
1
ma 7.2 menit dari wakru proses MUSK. 1
mahal adalah Borac Borac (B) 1
ilih karena harga mahal. 0
Gama yang memenuhi syarat untuk di pilih jadi courrier. 1
rena terlalu besar kapasitasnya. 0
er yang terbaik jika kapasitasnya 125/day. 1
rada sekitar minimum 7x BEP atau maximum 10.6 x BEP. 1 40 point
ahun 27 hari atau sekitar 25 bulan 0 50 points