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    GSLC Managerial Acc Kelompok

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    Rudy Setiawan Kamadjaja
    This document contains a summary of a managerial accounting discussion that took place on November 18th. It includes: 1. A calculation of fixed and variable costs per mile for a trucking company. 2. An analysis of how a 10% decrease in shoe sales would impact the contribution margin and net operating income for a sports shoe company. 3. A comparison of the total costs of making a product internally vs buying it from an external supplier for a 15,000 unit order. 4. A calculation of the financial advantage of accepting a special order of 15,000 units, which determines there would be a $6,000 loss.

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    GSLC Managerial Acc Kelompok

    Uploaded by

    Rudy Setiawan Kamadjaja
    14 views2 pages
    This document contains a summary of a managerial accounting discussion that took place on November 18th. It includes: 1. A calculation of fixed and variable costs per mile for a trucking company. 2. An analysis of how a 10% decrease in shoe sales would impact the contribution margin and net operating income for a sports shoe company. 3. A comparison of the total costs of making a product internally vs buying it from an external supplier for a 15,000 unit order. 4. A calculation of the financial advantage of accepting a special order of 15,000 units, which determines there would be a $6,000 loss.

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    GSLC MANAGERIAL ACC KELOMPOK

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    This document contains a summary of a managerial accounting discussion that took place on November 18th. It includes: 1. A calculation of fixed and variable costs per mile for a trucking company. 2. An analysis of how a 10% decrease in shoe sales would impact the contribution margin and net operating income for a sports shoe company. 3. A comparison of the total costs of making a product internally vs buying it from an external supplier for a 15,000 unit order. 4. A calculation of the financial advantage of accepting a special order of 15,000 units, which determines there would be a $6,000 loss.

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    14 views2 pages

    GSLC Managerial Acc Kelompok

    Uploaded by

    Rudy Setiawan Kamadjaja
    This document contains a summary of a managerial accounting discussion that took place on November 18th. It includes: 1. A calculation of fixed and variable costs per mile for a trucking company. 2. An analysis of how a 10% decrease in shoe sales would impact the contribution margin and net operating income for a sports shoe company. 3. A comparison of the total costs of making a product internally vs buying it from an external supplier for a 15,000 unit order. 4. A calculation of the financial advantage of accepting a special order of 15,000 units, which determines there would be a $6,000 loss.

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    of 2

    GSLC MANAGERIAL ACC 18 NOVEMBER

    KELOMPOK:
    MUTHIA RATNA SYAHIRANI (2301861743)
    DESA SAFIYA KIRANA (2301885932)
    RUDY SETIAWAN KAMADJAJA (2301854196)

    1. A.
    Insurance $ 3.200
    License 500
    Taxes 300
    Garage Rent for Parking 2.400
    Depreciation 3.600
    Total Fixed Cost Occurs 10.000
    Total Fixed Cost Occurs per Miles 0,20
    Variable Cost per Miles 0,14
    Average Cost per Miles 0,34

    B. Cost will still exist even if the truck is used or not


    Insurance cost Irrelevant
    License cost Irrelevant
    Taxes Irrelevant
    Garage rent cost Irrelevant
    Depreciation Irrelevant

    Cost can be eliminated if the trucks are not used


    Variable operating cost Relevant

    C. Purchasing the second truck can increase the fixed cost so that the costs are
    relevant.
    Insurance Cost Relevant
    Licencse Cost Relevant
    Taxes Relevant
    Garage Rent Cost Relevant
    Depreciation Relevant

    Costs are not affected if there are one or two trucks.


    Variable operating cost Irrelevant

    2.
    Sport Changes Made Total
    Shoes
    Sales $ 6.000.000 10% Decrease $ 5.400.000
    Variable Exp. 1.800.000 Variable expenses indirectly 1.620.000
    will decrease 10% too similar
    to sales
    Contribution Margin 4.200.000 3.780.000
    Fixed Exp. 2.800.000 $680.000 sunk cost will be 3.480.000
    added
    Net Operating 1.400.000 300.000
    Income (Loss)

    3. A.
    Per Unit Differential Cost 15.000 Units
    ($) ($)
    Make Buy Make Buy
    Cost of 35 525.000
    Purchasing
    Direct Materials 14 210.000
    Direct Labor 10 150.000
    Variable MFOH 3 45.000
    Fixed MOH, 4 60.000
    traceable
    Fixed MOH,
    allocatead
    Total Cost 31 3 465.000 525.000
    Difference 4 60.000

    B.
    Make Buy
    ($) ($)
    Cost of Purchasing 525.000
    Cost of Marketing 465.000
    Oppurtunity Cost 150.000
    Total Cost 615.000 525.000
    Difference 90.000

    4. A. Computation of Financial Advantage from Special Order


    Participants Amount
    ($)
    Revenue from special order 210.000
    ($14 x 15.000)
    Relevant Cost:
    Direct Materials ($6,1 x 15.000) 91.500
    Direct Labor ($3,8 x 15.000) 57.000
    Variable Manufacturing Overhead 30.000
    Variable selling & administrative exp. 37.500
    Total Incremental Cost 216.000
    Financial advantage 6.000

    B. Reject, because based on these calculations we experience a loss.

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