SOAL KUIS : ETK NAMA :

WAKTU : 30 menit (Closed Book) NIM :

1. A company is considering the replacement of its natural gas heating unit. During a year 2.488 X 10 9 BTU are
required to keep this well-insulated facility at design temperature. The following alternatife are being
considered.Alternatif A: remove existing furnace and purchase steam, Alternatif B: continue to use existing heating
unit,Alternatif C: remove existing unit and purchase new heating system. The data are given as follows:

Item A B C
Orginal cost ($) 0 10,000 (10 years ago) 40,000
Present salvage ($) - - 3,000 (cost of removal) -
Future salvage (S) 0 - 3,000 (cost of removal) 0
Efficiensy - 0.65 0.78
Annual maintenance cost ($) 1,500 2,500 800
Fuel cost per 100,000 BTU ($) 1.0 1.0
Annual cost of steam ($) 39,000
Expected life (years) 10 5 12
Based on Present/ Future worth, which alternatife should be selected (i=10%)

2. A Rustic Wood Products Manufactures a line of children’s toys , Th following is an analysis of their accounting
data: Fixed costs : $,90,000 per year, Variable costs: $.5.00s per toy, Capacity: 25,000 toys per year and Selling price :
$.15.00 per toy.

a. Compute the break even point in number of toys

b. Find the number of toys the company must sell to show a profit $.60,000 per year
c. If the fixed cost increase to $,100,000 per year , what is the shot -down point

3. Three Alternative are considering to be purchaed, the useful life of the machines are 5 years and salvage value is
10% from Installed equipment cost. The data are given as follows:

Machine A Machine B Machine C

Installed Fixed Investment, $ 15,000 25,000 33,000
Annual Cash Operating Expenses, $ 8,000 6,000 6,000
Annual Benefit 14,000 9,000 14,000
Depretiation is calculated by SLD. Based on cash flow analysis , which machine is to be purchased
1. Sebuah perusahaan ingin memasang alat pengontrol asap pada exhaust mesin bensin.
Ada sebuah Firma sanggup memasang alat tersebut dengan menawarkan biaya awal yaitu
harga alat dan pemasangannya sebesar $ 10.000. Umur alat 10 tahun dan mempunyai
nilai sisa pada akhir masa gunanya $1.000. Biaya pemeliharaan tahun pertama tidak ada,
tahun kedua sampai tahun ke sepuluh $100 setiap tahunnya. Apabila tingkat bunga 10%
sahunnya, Berapa yang harus dibayarkan seetiap tahunnya oleh perusahaan tersebut
untuk biaya alat dan pemeliharaan.
2. A cleaning establishment is going to install one of two types of air conditioning system These
alternatives can be described as follows:
Item Type I Type II
First cost ($) 6,000 (A/P,20%,6)=1804 8,000 (A/P,20%,12)=1802
Service life (years) 6 12
Salvage value ($) 500(A/F,20%,6)=50.35 500(A/F,20%,12)=126.5
Annual disbursement ($) 1,400 =A 900=A
Total 3105 2575

Based on annual cost, which of these systems is the more economical at i = 20%.
Tahun Payment
0 10,000 (P) 10,000 (A/P,10%,10)
1 0 100-100 -100(P/F,10%,1)
2 100
3 A =10,000 (A/P,10%,10)-
4 {-100(P/F,10%,1)
(A/P,10%,10)}+100 -1000
(A/F,10%,10)
5
6
7
8
9
10 100 - 1000 (F) - 1000 (A/F,10%,10)