ESSAY 1

a. Biaya variable :
Bahan Baku $1.90
Tenaga Kerja Langsung $1.40
BOP – Variabel $2.10
Penjualan & admin – variable $1.60+
Biaya Variabel $7

Margin kontribusi : Penjualan – Biaya Variabel = $20 - $7 = $13

b. BEP dalam unit = Biaya Tetap

Harga Jual – Biaya Variabel
= $92,950
$13
= $7,150

c. Rasio biaya variable = Total biaya variable / penjualan

= $7 / $20
= 0.35
Rasio marjin kontribusi = (Total penjualan – total biaya variable) / total penjualan
= $13 / $20
= 0.65

d. BEP dalam dollar = Biaya Tetap

Biaya Variabe ;
(1 - )
Harga jual
= $92,950
$7
(1 - )
$ 20
= $143,000

e. Penjualan – biaya variable = margin kontribusi – biaya tetap = pendapatan operasional

$143,000 – ($7x $7.150=$50,050) = $92,950 - $92,950 = $0

ESSAY 2
a. BEP dalam dollar = Biaya Tetap
Biaya Variabel
(1 - )
Harga jual
= 733,320
1,800,000
(1 - )
1,044,000
= 733,320
1 – 0,58
= 733,320
0.42
= 1,746,000

b. Margin of safety dalam dolar = Total penjualan – BEP

$45 = 40,000 – 0,73
= 39,999.27 x 45
= 1,799,967.15
BEP : Biaya tetap / margin = 733,320 / 1,004,000
= 0,73
c. Degree of operating laverage = biaya tetap
Biaya variable + biaya tetap
= 733,320
1,044,000 + 733,320
= 733,320
11,173,320
=0,06
d. Laba operasional
ESSAY 3
Vases Figurines
Harga jual per unit $ 40 70
Biaya variable per unit $ 30 42
Marjin kontribusi per unit $ 10 32
Kuantitas penjualan (dalam unit) 1,000 500
Biaya tetap $ 30,000
a. Bauran Penjualan
Biaya Marjin Bauran
Produk Satuan Harga Marjin
Variabel Kontribusi Penjualan
Vases 40 30 40-30=10 1,000/500 = 2 10x2 = 20
Figurines 70 42 70-42=28 500/500 = 1 28x1 = 28
Total 20+32 = 48
Break even packages = Biaya tetap / Bauran penjualan
= $30,000 / 48

b. BEP Vases = Biaya tetap / Marjin Kontribusi

= $30,000 / 10
= $3,000
BEP Figurines = Biaya tetap / Marjin kontribusi
= $30,000 / 28
= $1,071.42
c. Biaya tetap = $30,000 + $5,260 = $35,260
Kuantitas penjualan = 1,500 unit
Biaya Marjin Bauran
Produk Satuan Harga Marjin
Variabel Kontribusi Penjualan
Vases 40 30 10 1,000/500 = 2 10x2 = 20
Figurines 70 42 28 1,500/500 = 3 28x3 = 84
Total 20+84 = 104
Break even packages = Biaya tetap / Bauran penjualan
= $35,260 / 104
=339,03
BEP Vases = Biaya tetap / Package CM (Bauran Penjualan)
= $35,260 / 10
= 3,526
 BEP Figurines = Biaya tetap / Package CM (Bauran Penjualan)
= $35,260 / 28
= 1,259.28
ESSAY 4
a. Tagihan konsumen yang harus diperoleh La Pilotta agar mendapat laba SFr 105,000
Unit = (Biaya tetap + target laba) / Marjin kontribusi
Unit = (450,000 + 105,000) / (8 – 3.2)
Unit = 555,000 / 4,8
Unit = 115,625
b. Laporan laba rugi
Penjualan (115,625 unit x 8) 925,000
Biaya Variabel (3.2 x 115,625) 370,000 -
Margin kontribusi 555,000
Biaya tetap 450,000 –
Laba operasional 105,000
c. Tagihan konsumen = (0 + 450,000) / (8 - 3.2)
= 93,750
BEP dalam SFr = Biaya tetap / 1 – Biaya Variabel / Harga per unit
= 450,000 / (1 – 3.2 / 8)
= 450,000 / 0.6
= 750,000
d. Penjualan (93,750 unit x 8) 750,000
Biaya variable (3.2 x 93,750) 300,000 –
Marjin kontribusi 450,000
Biaya tetap 450,000 -
Laba operasional 0
e. Pendapatan bersih = pendapatan operasional (1-tarif pajak)
140,000 = pendapatan opersional (1-0,30)
200,000 = Pendapatan operasional
Tagihan konsumen = (450,000 + 140,000) / (8 – 3.2)
= 590,000 / 4.8
= 122,916.7
f. Laporan laba rugi
Penjualan (122,916.7 unit x 8) = 983,334
Biaya variable (3.2 x 122,916.7) = 393,333 -
Marjin kontribusi = 590,000
Biaya tetap = 450,000 –
Laba operasional = 140,000
 ESSAY 5
a. BEP dalam unit = Biaya Tetap / Margin kontribusi
= 900,000 / (1,920,000 / 128,000)
= 900,000 /15
= 60,000
BEP dalam dolar = Biaya Tetap / (1 – (Biaya variable / Penjualan)
= 900,000 / (1 – (4,480,000 / 6,400,000)
= 900,000 / (1 – 0,7)
= 900,000 / 0,3
= 3,000,000
b. % x penjualan = penjualan – beban variable – beban tetap
20% (50 x unit) = (50 x unit) – (35 x unit) – 900,000
(10 x unit) = (15 x unit) – 900,000
Unit = 900,000 / 5
Unit = 180,000

c. DOL = Total marjin kontribusi / laba operasi

= 1,920,000 / 1,020,000
= 1.88
MOS = Penjualan – BEP dalam dolar
= 6,400,000 – 3,000,000
= 3,400,000
d. Unit penjualan baru = 128,000 + 10%
= 140,800
Penjualan (140,800 unit x 50) 7,040,000
Beban Variabel (35 x 140,800) 4,928,000 –
Marjin Kontribusi 2,112,000
Beban Tetap 900,000 -
Laba operasional 1,212,000