LATIHAN SOAL

Soal 1
Loring Company had the following data for the month:
Variable costs per unit:
Direct materials
$4.00
Direct labor
3.20
Variable overhead
1.00
Variable selling expenses
0.40
Fixed overhead is $4,000 per month; it is applied to production based on normal activity of 2,000
units. During the month, 2,000 units were produced. Loring started the month with 300 units in
beginning inventory, with unit product cost equal to this month's unit product cost. A total of 2,100
units were sold during the month at price of $14. Selling and administrative expense for the month, all
fixed, totaled $3,600.
a. What is the unit product cost under absorption costing?
b. What is operating income under variable costing?
c. What is the unit product cost under variable costing?
d. What is operating income under absorption costing?

Soal 2
McCallen Company expects to produce and sell 500 units next month. Data on costs follows:
Per unit information:
Selling price
$8.00
Variable manufacturing costs
2.75
Variable selling costs
0.25

Fixed costs:
Fixed manufacturing costs
$1,000
Fixed selling costs
125
Required:
A. What is the break-even point in units?
B. What is the break-even point in sales dollars?
What is the expected operating income for next month?
C.
What is the margin of safety in dollars?
Soal 3
Travel On Inc. sells luggage. They sell a duffle bag, a carry-on suitcase and a deluxe suitcase. The
price and variable cost for each type of luggage is listed below.

Price Variable Cost

Duffle bag
$100 $ 25
Carry-on
180 40
Deluxe
300 120
The total fixed costs for Travel On Inc. equals $60,000. For every 8 duffle bags Travel On Inc sells it
sells 3 carry-on suitcases and 1 deluxe suitcase.

Required:
A.) Calculate the package contribution margin.

B.) Calculate the break-even point in units for duffle bags, carry-on suitcases and deluxe suitcases.

C.) If Travel On Inc. has a target income for the coming year of $300,000, how many packages will
company have to sell?