A.

Harga Transfer Berdasarkan Full Retail Transfer Pricing

Suku Cadang/
Mobil Baru Mobil Bekas
Part
Penjualan $ 12,850 $ 5,000 $ 235

COGS $ 11,420 $ 4,455 $ 168

Gross Profit $ 1,430 $ 545 $ 67

Fixed Cost Allocation $ 835 $ 665 $ 32

Net Profit (Loss) $ 595 $ -120 $ 35

Keterangan $ 2000 (Cash) + $ 7.350 (Loan) + $ 3.500 (Mobil Bekas)

Keterangan $ 3.500 + $ 705 ($ 300/Rem + $ 75/Kunci Pintu + $ 75/Service Kunci dan Rem
Keterangan $ 125 + $ 30 + $ 80 (Suku Cadang)
Keterangan $ 168
Keterangan $ 175 + $ 45 Pekerja + $ 75 (Pekerja Service) + $ 175 (Pekerja) = $ 470
Keterangan $ 134
 Service Total

$ 470 $ 18,555

$ 134 $ 16,177

$ 336 $ 2,378

$ 114 $ 1,646

$ 222 $ 732

obil Bekas)
tu + $ 75/Service Kunci dan Rem + $ 255/Tune Up) + $ 250 (Komisi Penjualan)

) + $ 175 (Pekerja) = $ 470

B. Harga Transfer Berdasarkan Full Cost

Suku Cadang/
Mobil Baru Mobil Bekas Service
Part

Penjualan $12,850 $5,000 $200 $248

COGS $11,420 $4,198 $168 $134

Gross Profit $1,430 $802 $32 $114

Fixed Cost Allocation $835 $665 $32 $114

Net Profit (Loss) $595 $137 $0 $0

Keterangan $ 4.198 = $ 3.500 (Harga Mobil Bekas) + $ 250 (Komisi Penjualan) + $ 200 ($ 168+$ 32) + $ 248
 Total

$18,298

$15,920

$2,378

$1,646

$732

+ $ 200 ($ 168+$ 32) + $ 248 ($ 134 + $ 114)

C. Harga Transfer Berdasarkan Biaya Variabel
Suku Cadang/
Mobil Baru Mobil Bekas Service
Part
Penjualan $12,850 $5,000 $168 $134

COGS $11,420 $4,052 $168 $134

Gross Profit $1,430 $948 $0 $0

Fixed Cost Allocation $835 $665 $32 $114

Net Profit (Loss) $595 $283 -$32 -$114

Keterangan $ 3.500 (Mobil Bekas) + $ 250 (Komisi Penjualan) + $ 168 + $ 134 (Biaya Variabel)
 Total

$18,152

$15,774

$2,378

$1,646

$732

Biaya Variabel)
D. Harga Transfer Berdasarkan Harga Pasar
Suku Cadang/
Mobil Baru Mobil Bekas Service
Part
Penjualan $12,850 $3,500 $0 $0

COGS $11,420 $3,500 $0 $0

Gross Profit $1,430 $0 $0 $0

Fixed Cost Allocation $835 $184 $0 $0

Net Profit (Loss) $595 -$184 $0 $0

Keterangan $ 184 = $ 157 x 0,25 / $ 213 ($ 390 - $ 177)

Total

$16,350

$14,920

$1,430

$1,019

$411