NAMA FAHRUR ROZIE
NIM F0321088
KELAS C
MATA KULIAH AKUNTANSI MANAJEMEN
Tugas Asistensi Akuntansi Manajemen
EXERCISE 5 – 17
Diketahui : Sells = $50 per unit
Variable Expenses = $32 per unit
Fixed Expenses = $108.000 per month
1. Break even point in unit sales
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
𝑈𝑛𝑖𝑡 𝐶𝑀
$108.000
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
$18
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 = 6000
Break-even point in dollar sales
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
𝐶𝑀 𝑅𝑎𝑡𝑖𝑜
$108.000
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
0,18
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 = 600.000
2. If the variable expenses per stove increase as a percentage of the selling price, will it
result in a higher or a lower break-even point? Why?
Jika variable expenses per kompor meningkat, hal ini tidak mempengaruhi pada
break-even point, karena perhitungan BEP disusun dengan rumus Fixed Expenses/Unit
CM atau Fixed Expenses/CM Ratio, yang mana jumlah unit CM atau CM ratio dari
berbagai penambahan, nilainya tetap sama, dengan asumsi penjualan juga turut
meningkat.
3. Contribution format income statement
Contribution Format Income Statement
Before Purposed Changes
Sales (8000 stoves) $400.000
Variable Expensed $256.000
Contribution Margin $144.000
Fixed Expenses $108.000
Net Operating Income $36.000
Contribution Format Income Statement
After Purposed Changes
Sales (10000 stoves) $450.000
Variable Expensed $320.000
Contribution Margin $130.000
Fixed Expenses $108.000
Net Operating Income $22.000
Pada dua perhitungan income statement di atas, dengan asumsi bahwa tidak
ada faktor lain yang mempengaruhi, maka penambahan jumlah produksi sebesar 25%
dengan harga jual yang berkurang 10% dapat meningkatkan penjualan, namn tidak
bisa meningkatkan laba.
4. How many stoves would have to be sold at the new selling price to attain a target
profit of $35,000 per month?
𝑃𝑟𝑜𝑓𝑖𝑡 = 𝐶𝑀 𝑅𝑎𝑡𝑖𝑜 × 𝑆𝑎𝑙𝑒𝑠 − 𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
35.000 = 0,36 × 𝑆𝑎𝑙𝑒𝑠 − 108.000
97.222 = 𝑆𝑎𝑙𝑒𝑠 − 108.000
𝑆𝑎𝑙𝑒𝑠 = $205.222
𝑈𝑛𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 = 4.560 𝑢𝑛𝑖𝑡𝑠
PRACTICE 5 – 25
Diketahu : Selling price = $3
Unit produced = 16.000
Variable Expenses = $1,25 per unit
Fixed Expenses = $35.000 per bulan
Unit produced= 16.001
Variable Expenses= $1,40 per unit
Fixed Expenses= $36.000 per bulan
1. What is the monthly break-even point for the new toy in unit sales and dollar sales?
16.001 units Per Unit Percent of Sales
Sales (16.001 units) $48.003 $3 100%
Variable Expense $22.401,4 $1,40 47%
Contribution Margin $25.601,6 $1,60 53%
Break-even point in unit sales
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
𝑈𝑛𝑖𝑡 𝐶𝑀
$36.000
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
$1,60
𝑈𝑛𝑖𝑡 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 = 22.500
Break-even point in dollar sales
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
𝐶𝑀 𝑅𝑎𝑡𝑖𝑜
$36.000
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 =
0,53
𝐷𝑜𝑙𝑙𝑎𝑟 𝑠𝑎𝑙𝑒𝑠 𝑡𝑜 𝑏𝑟𝑒𝑎𝑘 𝑒𝑣𝑒𝑛 = $67.925
2. How many units must be sold each month to attain a target profit of $12,000 per
month?
𝑃𝑟𝑜𝑓𝑖𝑡 = 𝐶𝑀 𝑅𝑎𝑡𝑖𝑜 × 𝑆𝑎𝑙𝑒𝑠 − 𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
12.000 = 0,53 × 𝑆𝑎𝑙𝑒𝑠 − 36.000
22.642 = 𝑆𝑎𝑙𝑒𝑠 − 36.000
𝑆𝑎𝑙𝑒𝑠 = $58.642
𝑈𝑛𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 = 19.547
3. If the sales manager receives a bonus of 10 cents for each unit sold in excess of the
break-even point, how many units must be sold each month to attain a target profit
that equals a 25% return on the monthly investment in fixed expenses?
A 25% return on the monthly investment in fixed expenses = $9.000
𝑃𝑟𝑜𝑓𝑖𝑡 = 𝐶𝑀 𝑅𝑎𝑡𝑖𝑜 × 𝑆𝑎𝑙𝑒𝑠 − 𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
9.000 = 0,53 × 𝑆𝑎𝑙𝑒𝑠 − 36.000
16.981 = 𝑆𝑎𝑙𝑒𝑠 − 36.000
𝑆𝑎𝑙𝑒𝑠 = $52.981
𝑈𝑛𝑖𝑡 𝑆𝑎𝑙𝑒𝑠 = 17.660 𝑢𝑛𝑖𝑡𝑠
