Case 4-54

Artistic Woodcrafting Inc. began several years ago as a one-person, cabinet- making operation.
Employees were added as the business expanded. Last year, sales volume totaled $850,000. Volume for
the first five months of the current year totaled $600,000, and sales were expected to be $1.6 million for
the entire year. Unfortunately, the cabinet business in the region where Artistic is located is highly
competitive. More than 200 cabinet shops are all competing for the same business.

Artistic currently offers two different quality grades of cabinets: Grade I and Grade II, with Grade I being
the higher quality

Unit Price Unit Variable Cost Direct Fixed Cost

Grade I $ 3,400.00 $ 2,686.00 $ 95,000.00

Grade II $ 1,600.00 $ 1,328.00 $ 95,000.00

 Common fixed cost are $ 35,000.

 Currently, for every three Grade I cabinets sold, seven Grade II cabinets are sold.

Pertanyaan :

1. Berapa Unit Grade I dan Grade II yang terjual selama tahun ini?
2. Berapa Unit Grade I dan Grade II yang terjual agar break even/impas?
3. Jika Artistic Woodcrafting Inc membeli mesin computer (untuk meningkatkan produksi); Berapa
efek perubahan pada Operating Income dan Break-even barunya?
- Variable cost turun 9%
- Fixed Cost Naik $44.000, timbul sepanjang tahun
- Mesin dibeli awal bulan ke-6 tahun ini
4. Jika Artistic Woodcrafting Inc menambah toko pengecer; Berapa keuntungan perusahaan tahun
ini dan berapa breakeven nya?
- Common fixed cost naik $70.000
- Sales mix 1:1
- Penjualan Naik 30%
- Toko baru dibuka awal bulan keenam tahun ini

Jawaban :

1. Unit Grade I dan Grade II yang terjual selama tahun ini

(Currently, for every three Grade I cabinets sold, seven Grade II cabinets are sold)

Misal cabinet = X

Total sales = 0.30X * Harga Jual Grade I + 0.70X * Harga Jual Grade II

$1,600,000.00 = 0.30 X ($3,400) + 0.70 X ($1,600)

$1,600,000.00 = $1,020X + $1,120X

$1,600,000.00 = $2,140X
 X = $1,600,000.00 ÷ $ 2,140

X = 748 cabinets (dibulatkan)

Unit Grade I yang terjual : 0.30 × 748 = 224 cabinets

Unit Grade II yang terjual : 0.70 × 748 = 524 cabinets 

2. Unit Grade I dan Grade II yang terjual agar break even/impas

Breakeven Point analisis

Product Price - Variable = Contribution x Sales Mix = Total

Cost Margin CM/unit
Grade I $3400 $2,686 $714 0,3 $214
Grade II $1,600 $1,328 $272 0,7 $190
Total $405
Direct Fixed Cost – Grade I = $ 95,000
Direct Fixed Cost – Grade II = $ 95,000
Common Fixed Cost = $ 35,000
Total Fixed Cost = $225,000

Perhitungan Breakeven point :

Total Breakeven units = Total Fixed Cost ÷ Contribution Margin per Unit
Total Breakeven units = $225,000 ÷ $405 = 556 cabinets

Grade I yang harus terjual: 0.30 × 556 = 167 cabinets

Grade II yang harus terjual: 0.70 × 556 = 389 cabinets

3. Perubahan pada Operating Income (variable cost turun 9%, Fixed Cost Naik $44.000 timbul
sepanjang tahun, mesin dibeli awal bulan ke-6 tahun ini)

Product Price - Variable = Contribution x Sales Mix = Total

Cost Margin CM/unit
Grade I $3400 $2,444 $956 0,3 $287
Grade II $1,600 $1,208 $392 0,7 $274
Total $561
Perhitungan Variable Cost :
* Grade I = $2,868 * (100%-9%) = $2,444
* Grade II = $1,328 * (100%-9%) = $1,208

Formula:
Misal cabinets = X
Total Remaining sales (bulan ke 6-12) = 0.30X * Selling Price Grade I + 0.70X * SP Grade II
$1,600,000.00 - $600,000 = 0.30 X ($3,400) + 0.70 X ($1,600)
$1,000,000.00 = $1,020X + $1,120X
$1,000,000.00 = $2,140X X = $1,000,000.00 ÷ $ 2,140
X = 467 cabinets remaining

Unit yang terjual Grade I: 0.30 × 467 = 140 cabinets

Unit yang terjual Grade II: 0.70 × 467 = 327 cabinets