LATIHAN CVP

SOAL 1
MaknYus Fried Chicken (MFC) Co. is a fast food restaurant. This restaurant provides many
kinds of fast meal. To increase product selling, restaurant manager try to sell product in
package. Related data are follows:

Product Price/unit Variabel cost/unit Product Mix

Fried chicken Rp 8.000 Rp 6.000 4
French fries 6.000 3.000 2
Soda pop 5.000 4.000 2

Fixed costs that occurred in MFC are: (a) fixed manufacturing overhead: Rp 20.000.000 (b)
fixed marketing and administrative expenses: Rp 10.000.000.
Instruction:
a. Calculate quantity that should be sold (in package and unit product) and revenue
should be get to reach break event point!
b. If the company plans to get profit Rp 16.000.000 in this month, how many package
should be sold? How much revenue will company get?
c. If tax rate 40% and the company try to get profit Rp 25.600.000, how many package
should be sold? How much revenue will company get?
d. Calculate margin of safety ratio and degree of operating leverage (based on number
b. answer).
e. If fried chicken cost and soda pop raise for 10%, ceteris paribus, how many package
should be sold and how much revenue should get?

SOAL 2

This is income statement of Leopard Company for year 2019

PANDEMIC-19 Company
Income Statement
For the year ended June 30, 2020

Sales Revenue Rp 725.000.000

Variable Manufacturing Expenses 120.000.000
Variable Marketing and Adm. Expenses 97.500.000
Contribution Margin 507.500.000
Fixed Overhead 80.200.000
Fixed Marketing and Adm. Expenses 42.300.000
Earning Before Tax 385.000.000
Tax Expenses 57.750.000
Earning After Tax Rp 327.250.000

Please calculate:
a. Variable ratio and contribution margin ratio!
b. Degree of operating leverage and margin of safety!
c. If sales raise for 25%, without make income statement, how much will operating income
(earning before tax) be?
d. How much sales revenue if the company in breakeven point position?
e. If company expects to get operating income (earning before tax) Rp 10.500.000, how
much should sales revenue?
f. If company expect to get earning after tax Rp 7.140.000, how much should sales revenue