KELOMPOK : UKM GIBAH

Anggota Kelompok :

Ikhsan Elzar Pamungkas (181210066)

Bella Saputra (181210075)
Steven Gunawan (181210089)
Novani Halim (181210091)
Ivana Odelia Jaya (181210147)
 EXERCISES
3-21 CVP computations. Fill the blanks for each of the following
independent cases.

Ca Reven Varia Fixed Total Operati Contribut Operatin Contribut

se ues ble Costs Costs ng ion g Income ion
Costs Income Margin % Margin %
a. $4,250 $3,50 30.00 60.00
0
b. $6,00 $3,000 25.00
0
c. $6,600 $3,500 $2,200
d. $2,400 $1,80 $3,200
0
Case Revenue Variable Cost Fixed Cost Total Cost Operatig Income Contibution Margin Operating Income % Contribution Margin %

a $ 4,250 $ 1,700 $ 1,800 $ 3,500 $ 1,275 $ 2,550 30 60

b $ 8,000 $ 5,000 $ 1,000 $ 6,000 $ 2,000 $ 3,000 25 37.5

c $ 6,600 $ 3,500 $ 900 $ 4,400 $ 2,200 $ 3,100 33.33 46.97

d $ 7,400 $ 2,400 $ 1,800 $ 4,200 $ 3,200 $ 5,000 43.24 67.57

Cara
A. 1. Contribution margin = (Contribution margin xRevenue ): 100
=(60x4,250):100
= 2,550
 
2. VC = Revenue- Contibution Margin
=4,250-2,550
=1,700
3. Fixed Cost = Total Cost- Variable Cost
=3,500-1,700
=1,800
4. Operating Income =(30x4,250):100
= 1,275
B. 1. Contribution Margin % = (3,000: 8,000)x100
=37.5

2. Operatig Income =(25x 8,000);100

=2000
 
3. Variable Cost =(8,000-3000)
=5000
 
4. Fixed Cost =6,000-5000
=1000
 
C. 1. Contribution margin =6600-3500
=3100
2. Operating income % =(2,200: 6,600)x100
=33.33
3. Contribution Margin % = (3,100: 6,600)x100
=46,97
4. Fixed Cost =3,100-2,200
=900
 
5. Total Cost =3500-900
=4400
D. 1. Total cost =2400+1800
=4200
2. Revenue =3200+4200
=7400
3. Contribution margin =7400-2400
=5000
4. Operating income % =(3,200: 7,400)x100
=43.24
5. Contribution Margin % = (5,000: 7,400)x100
=67.57
 
3-22 CVP computation. Simplex Inc. sells its product at $80 per unit with
a contribution margin of 40%. During 2016, Simplex sold 540,000 units of
its product; its total fixed costs are $2,100,000.
1. Calculate the (a) contribution margin, (b) variable costs, and (c)
operating income.
2. The production manager of Simplex has proposed modernizing the
whole production process will increase the annual fixed costs by
$3,800,000. The variable costs are expected to decrease by 20%.
Simplex Inc, expects to maintain the same sales volume and selling
price next year. How would the acceptance of the production
manager’s proposal affectyour answers to (a) and (c) in requirement
1?
3. Should Simplex accept the production manager’s proposal? Explain.
1a.Contribution margin $ 17,280,000
($80 per unit× 40% × 540,000 units)
 
1b. Sales ($80 per unit × 540,000 units) $43,200,000
Contribution margin 17,280,000
Variable costs $25,920,000
 
1c. Contribution margin $17,280,000
Fixed costs 2,100,000
Operating income $15,180,000
 
2a.Sales $43,200,000
Variable costs ($25,920,000 × 80%) 20,736,000
Contribution margin $22,464,000
 
2b.Contribution margin $22,464,000
Fixed costs ($2,100,000 + 3,800,000) 5,900,000
Operating income $16,564,000
 
 3.Jika proposal manajer produksi diterima, pendapatan operasional diharapkan
meningkat sebesar $ 1.384.000 ($ 16.564.000 - $ 15.180.000).
Manajemen akan mempertimbangkan faktor-faktor lain sebelum membuat keputusan akhir.
Kemungkinan bahwa kualitas produk akan meningkat sebagai hasil dari proses produksi modern.
Namun, karena peningkatan otomatisasi, banyak pekerja mungkin harus diberhentikan. Simplex's
manajemen harus mempertimbangkan dampak dari tindakan semacam itu terhadap moral
karyawan. Selain itu, proposal meningkatkan biaya tetap perusahaan secara dramatis. Ini akan
meningkatkan leverage dan risiko operasional perusahaan.
3-23 CVP analysis, changing revenues, and costs. Brilliant Travel Agency
specializes in flights between Toronto and Vishakhapatnam. It books
passengers on EastWest Air. Brilliant’s fixed costs are $36,000per month.
EastWest Air charges passengers $1,300per round-trip ticket.
Calculate the number of tickets Brilliant must sell each month to (a) break
even and (b) make a target operating income of $12,000 per month in eac
of the following independent cases.
1. Brilliant’s variable costs are $34 per ticket. EastWest Air pays Brilliant
10% commission on ticket price.
2. Brilliant’s variable costs are $30 per ticket. EastWest Air pays Brilliant
10% commission on ticket price.
3. Brilliant’s variable costs are $30 per ticket. EastWest Air pays $46 fixed
commission per ticket to Brilliant. Comment on the results.
4. Brilliant’s variable costs are $30 per ticket. It receive $46 commission
per ticket from EastWest Air. It charges its customers a delivery fee of
$8 per ticket. Comment on the results.
•No.
  3
1a.SP = 10% × $1,300 = $130 per ticket
VCU = $34 per ticket
CMU = $130 – $34 = $96 per ticket
FC = $36,000 a month
Q=
= 375 tickets
1b.Q = =
=
= 500 ticket
•2a.SP
  = $130 per ticket
VCU = $30 per ticket
CMU = $130 – $30 = $100 per ticket
EA
FC = $36,000 a month
Q =
= 300 ticket
2b Q = =
=
= 480 ticket
•3a.SP
  = $46 per ticket
VCU = $30 per ticket
CMU = $46 – $30 = $16 per ticket
FC = $36,000 a month
Q =
= 2.250 ticket
3b Q = =
=
= 3.000 ticket
The reduced commission sizably increases the breakeven point and the number of
tickets required to yield a target operating income of $12,000:
10%
Commission Fixed
(Requirement 2) Commission of $60
Breakeven point 360 2,250
Attain OI of $12,000 480 3,000
•4a.The
  $8 delivery fee can be treated as either an extra source of revenue (as done
below) or as a cost offset. Either approach increases CMU $8:
SP = $54 ($46 + $8) per ticket
EA
VCU = $30 per ticket
CMU = $54 – $30 = $24 per ticket
FC = $36,000 a month
Q =

= 2.250 ticket

4b Q = =
=
= 2.000 ticket
The $8 delivery fee results in a higher contribution margin, which reduces both the
breakeven
point and the tickets sold to attain operating income of $12,000.