REPAIR &

Classification Month MAINTENANCE

1 EXPENSE
The highest August $ 8,600.00
The Lowest December $ 5,900.00
2 Variance = $ 2,700.00

3 Variable Cost(VC) per unit = $ 2,700.00

$ 1,470.00

= $ 1.84

4 Variable Cost(VC) Terendah = $ 1.84 x

= $ 2,442.86

5 Fixed Costs Terendah = $ 5,900.00 -

= $ 3,457.14

6 Variable Costs tertinggi = $ 1.84 x

= $ 5,142.86

7 Fixed Costs Tertinggi = $ 8,600.00 -

= $ 3,457.14

Jadi fixed costs 1 Tahun = $ 3,457.14 x

= $ 41,485.71

SVC = FC +

Variable Costs 1 tahun (VC) = SVC -

= $ 85,200.00 -

= $ 43,714.29
Room Sold I AM HOTEL
2,800 MONTH
1,330 January
1,470 February
March
April
May
June
July
August
1,330 September
October
November
December
$ 2,442.86 TOTAL

Pertanyaan:
Tentukan fixed costs dan variable costs dengan mengguna
2800 titik tertinggi terendah dan analisis regresi.

$ 5,142.86

12

VC

FC
$ 41,485.71
 I AM HOTEL
TELEPHONE EXPENSES ROOM SOLD Fixed Cost
$ 6,200 1,860 $ 3,457.14
$ 6,100 1,820 $ 3,457.14
$ 7,000 2,170 $ 3,457.14
$ 7,500 2,250 $ 3,457.14
$ 8,000 2,480 $ 3,457.14
$ 8,500 2,700 $ 3,457.14
$ 7,900 2,790 $ 3,457.14
$ 8,600 2,800 $ 3,457.14
$ 7,000 2,100 $ 3,457.14
$ 6,000 1,900 $ 3,457.14
$ 6,500 1,800 $ 3,457.14
$ 5,900 1,330 $ 3,457.14
$ 85,200 26,000 $ 41,485.71

ntukan fixed costs dan variable costs dengan menggunakan metode

titik tertinggi terendah dan analisis regresi.
Variable cost
$ 2,742.86
$ 2,642.86
$ 3,542.86
$ 4,042.86
$ 4,542.86
$ 5,042.86
$ 4,442.86
$ 5,142.86
$ 3,542.86
$ 2,542.86
$ 3,042.86
$ 2,442.86
$ 43,714.29