a ROI = Operating Income

Total Assets

ROI New Car Division = Rp1,980,000 = 7.50%

Rp26,400,000
ROI Performance
Parts Division = Rp2,052,000 = 9.00%
Rp22,800,000

RI New Car Division = Operating Income - (Required Rate of Return x Investme

= Rp1.980.000 - (12% x Rp26.400.000)
= -Rp1,188,000
RI Performance
Parts Division = Operating Income - (Required Rate of Return x Investme
= Rp2.052.000 - (12% x Rp22.800.000)
= -Rp684,000

b EVA New Car Division

NOPAT = EBIT x (1 - Tax)
Rp1,188,000
Rp1.980.000 x (1 - 40%) MV of Equity ###
%COD = Interest x (1 - Tax) MV of Debt ###
6.00%
10% x (1
WACC = -[(%COD
40%) x MV of Debt) + (%COE x MV of Equity)]
WACC = [(6% x Rp1,440(MV billion)
of Debt++(15%
MV of Equity)billion)]
x Rp960 9.60%
(Rp1,440 billion + Rp960 billion)
EVA = NOPAT
Rp1,188,000 - WACC
- 9,60% x (TA - CL) -
x (Rp26,400,000 -Rp839,520
Rp5,280,000)

EVA Performance Parts Division

NOPAT = EBIT x (1 - Tax)
Rp1,231,200
Rp2.052.000 x (1 - 40%)
%COD = Interest x (1 - Tax)
6.00%
10% x (1
WACC = -[(%COD
40%) x MV of Debt) + (%COE x MV of Equity)]
WACC = [(6% x Rp1,440(MV billion)
of Debt++(15%
MV of Equity)billion)]
x Rp960 9.60%
(Rp1,440 billion + Rp960 billion)
EVA = NOPAT
Rp1,188,000 - WACC
- 9,60% x (TA - CL) -
x (Rp22,800,000 -Rp312,480
Rp6,720,000)

All the above calculations (ROI, Residual Income and EVA) indicate that
c Performance parts division is performing better than New Car Division.
a.Laba operasi tahun 2019
Target Operating Income = Return on capital in dollars
Target Operating Income = Rp30.000.000.000 x 20%
Target Operating Income = Rp6,000,000,000

b.Tarif kamar per hari yang harus ditetapkan agar return on investment tercapai
Revenues Rp14,000,000,000
(OI + TVC + TFC)
Variable costs Rp2,000,000,000
(Rp50.000 x 40,000 kamar)
Fixed costs Rp6,000,000,000
(Tambahkan semua FC di soal)
Operating Income Rp6,000,000,000
*kerjakan dari bawah ke atas

Tarif kamar = Revenues/ Total Units

Tarif kamar = Rp14,000,000,000 / 40,000 kamar
Tarif kamar= Rp350,000

c. %Markup dari variable cost

Variable costs = Rp2,000,000,000

Unit cost = Rp2,000,000,000 / 40,000 kamar

Unit cost = Rp50,000

%markup dari variable cost=(Selling price-var. costs ) / (selling price)

%markup dari variable cost=(Rp350,000 - Rp50,000) / Rp350,000
%markup dari variable cost=85.71%

d. %Markup dari full cost

Full cost = all var. costs + all fixed costs
Full cost = Rp6,000,000,000 + Rp2,000,000,000
Full cost = Rp8,000,000,000

Unit Cost = Rp8,000,000,000 / 40,000 kamar

Unit Cost= Rp200,000

%markup dari full cost= (Selling price-unit cost ) / (selling price)

%markup dari full cost= (Rp350,000 - Rp200,000) / Rp350,000
%markup dari full cost= 42.86%
Daily Enterprises produces two types of pesticides: X10 and Y20.
The controller and environmental manager have identified the
following environmental activities and costs associated with the two 1. Environmental cost for each product
products:
Activity rates (In $)
X10 Y20 Designing process
Pounds of pesticides produced 6.000.000 10.000.000 Using energy
Process design (engineering hours) 4.000 7.500 Treating residues
Energy usage (kilowatt hours) 7.000 3.500 Inspecting process
Inspection process (inspection hours) 8.000 3.000 Releasing toxin
Residues treated (pounds) 20.000 6.000
Toxin releases (pounds into air) 14.000 4.000 Assign environmental costs with the rates

Cost of activities (In $ amount) : Process design

Designing process 300.000 ($26,09 x 4.000; 7.500)
Using energy 600.000 Energy usage
Treating residues 900.000 ($57,14 x 7.000; 3.500)
Inspecting process 400.000 Residues treated
Releasing toxin (fines) 500.000 ($34,62 x 20.000; 6.000)
Inspection process
($36,36 x 8.000; 3.000)
b. Suppose
Required: that treating residues cause health problems for those who Toxin releases
a. Calculate
live near thethe environmental
chemical cost
plant. The per due
costs, pound of pesticides
to missed work for
andeach
product. Based on the
medical treatments, arecalculations
estimated atin$450.000
Requirement 1, which
per year. would ($27,78 x 14.000; 4,000)
Howproduct
appears to be
assignment ofthe most
these environmentally
costs change the unitharmful?
cost? Should they be Total
assigned? Pounds of pesticides produced
Unit cost per pound
As measured by the environmental cost pe
the product causing the most enviro

2. Change of cost
Activity rate (In $)
Treating residues

Assign environmental costs with the rates

Process design
($26,09 x 4.000; 7.500)
Energy usage
($57,14 x 7.000; 3.500)
Residues treated
($51,92 x 20.000; 6.000)
Inspection process
($36,36 x 8.000; 3.000)
Toxin released
($27,78 x 14.000; 4,000)
Total
Pounds of pesticides produced
Unit cost per pound

Assignment of this cost will increase the un

$0,3704; Y20: $0,0927). This cost should be
the true cost of each p
 cost for each product

= $300.000 / (4.000+7.500) = 26.09

= $600.000 / (7.000+3.500) = 57.14
= $900.000 / (20.000+6.000) = 34.62
= $400.000 / (8.000+3.000) = 36.36
= $500.000 / (14.000+4.000) = 27.78

ntal costs with the rates

X10 Y20

$104,360.00 $195,675.00

$399,980.00 $199,990.00

$692,400.00 $207,720.00

$290,880.00 $109,080.00

$388,920.00 $111,120.00
$1,876,540.00 $823,585.00
6,000,000 10,000,000
$0.3128 $0.0824
the environmental cost per unit, X10 pesticide is
ct causing the most environmental damage

= ($900.000+$450.000) / (20.000+6.000) = 51.92

ntal costs with the rates

X10 Y20

$104,360.00 $195,675.00

$399,980.00 $199,990.00

$1,038,400.00 $311,520.00
 $1,038,400.00 $311,520.00

$290,880.00 $109,080.00

$388,920.00 $111,120.00
$2,222,540.00 $927,385.00
6,000,000 10,000,000
$0.3704 $0.0927

is cost will increase the unit cost for each product (X10:
,0927). This cost should be included as they will reflect
the true cost of each product.
The Maize Eagles are evaluating ticket prices for its basketball games. Studies show
that Friday and Saturday night games average more than twice the number of fans
compared to other days.
The following information pertains to the stadium's normal operations per season:

Average fans per game (all games) 2,500 fans

Average fans per Friday and Saturday night gam 3,500 fans
Number of home games per season 30 games
Stadium capacity 3,500 seats
Variable operating costs per operating hour $2,000
Marketing costs per season for basketball $138,750
Customer-service costs
The stadium is open for per season for
5 operating basketball
hours $25,000
on each day a game is played. All
employees work by the hour except for the administrators. A maximum of one game
is played per day and each fan has only one ticket per game.
The stadium authority wants to charge more for games on Friday and Saturday.
What is the minimum price that should be charged for peak attendance nights?
Number of Fans 2500 3500
Fixed Cost:
Marketing Cost $4,625.00 $4,625.00
Customer Service cost $833.33 $833.33
Total Fixed Cost $5,458.33 $5,458.33

Variable Cost:
Variable Operating Cost $10,000.00 $10,000.00

Total Cost $15,458.33 $15,458.33

Minimum Price/Ticket $6.18 $4.42